Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > B > 200.0000 BASE YEAR VALUE TRANSFER > 200.0089

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 200.0089

200.0089 Purchase. If A and B divorce and sell their former home, neither may transfer the base year value of that property to a property owned by a new spouse. Should the new spouse grant A or B an ownership interest in the second property, and assuming all other requirements of Revenue and Taxation Code section 69.5 are met, the divorced spouse grantee would not qualify as a purchaser. C 1/22/1988.