Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > B > 200.0000 BASE YEAR VALUE TRANSFER > 200.0092

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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B

200.0000 BASE YEAR VALUE TRANSFER

(a) BASE YEAR VALUE TRANSFER – PRINCIPAL RESIDENCE

Annotation 200.0092

200.0092 Purchase. In determining whether a replacement property has been purchased within two years of the sale of the original property, the timing of purchases of partial interests must be taken into account. If a partial interest was obtained outside the two year period, Revenue and Taxation Code section 69.5 is inapplicable. C 9/6/1994; C 11/24/1999.