Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > B > 200.0000 BASE YEAR VALUE TRANSFER > 200.0064

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 200.0064

200.0064 Original Property. In making the value comparison between an original property and a replacement property, the value of structures on the original property other than the principal place of residence must be excluded. C 9/6/1994.