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Prop 19 Intergenerational Transfer Rules
Автор: Home Again
Загружено: 2021-09-27
Просмотров: 92
Описание:
New Intergenerational Transfer Rules — that is, transfers of the property tax basis to children and grandchildren.
Previously, the following property transfers were exempt from reassessment:
The principal residence, regardless of its value or use.
All other property up to $1M in value.
Now under Prop 19, a property is only exempt from reassessment if:
The property ”continues as the family home of the transferee,” or if it’s a family farm.
The property is being transferred from a parent to child or grandparent to grandchild.
The transfer is completed within one year.
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