California Revenue and Taxation Code CHAPTER 2 - Change in Ownership and Purchase

• Section 60.
  A “change in ownership” means a transfer of a present interest in real property, including the beneficial use thereof, the value of which is substantially...
• Section 61.
  Except as otherwise provided in Section 62, change in ownership, as defined in Section 60, includes, but is not limited to:(a) The creation, renewal, sublease, assignment,...
• Section 62.
  Change in ownership shall not include:(a) (1) Any transfer between coowners that results in a change in the method of holding title to the real property transferred...
• Section 62.1.
  (a) Change in ownership shall not include the following:(1) Any transfer, on or after January 1, 1985, of a mobilehome park to a nonprofit corporation, stock cooperative...
• Section 62.2.
  (a) (1) Subject to paragraph (2), change in ownership shall not include any transfer on or after January 1, 1989, of a mobilehome park to a nonprofit...
• Section 62.3.
  (a) Notwithstanding any other provision in this chapter, a change in ownership shall not include a transfer of a cotenancy interest in real property from one...
• Section 62.5.
  (a) Notwithstanding any provision of this chapter, a change in ownership shall not include a transfer of a floating home marina to a nonprofit corporation, stock...
• Section 62.11.
  Change in ownership does not include the recordation of a certificate of sale pursuant to subdivision (a) of Section 729.040 of the Code of Civil...
• Section 63.
  Notwithstanding any other provision in this chapter, a change of ownership shall not include any interspousal transfer, including, but not limited to:(a) Transfers to a trustee...
• Section 63.1.
  (a) Notwithstanding any other provision of this chapter, a change in ownership shall not include the following purchases or transfers for which a claim is filed...
• Section 64.
  (a) Except as provided in subdivision (i) of Section 61 and subdivisions (c) and (d) of this section, the purchase or transfer of ownership interests in...
• Section 65.
  (a) The creation, transfer, or termination of any joint tenancy is a change in ownership except as provided in this section, Section 62, and Section 63....
• Section 65.1.
  (a) Except for a joint tenancy interest described in subdivision (f) of Section 62, when an interest in a portion of real property is purchased or...
• Section 66.
  Change in ownership does not include any of the following:(a) The creation, vesting, transfer, distribution, or termination of a participant’s or beneficiary’s interest in an employee...
• Section 67.
  “Purchased” or “purchase” means a change in ownership for consideration.(Added by Stats. 1979, Ch. 242.)
• Section 68.
  (a) For purposes of Section 2 of Article XIII A of the Constitution, the term “change in ownership” shall not include the acquisition of real property as...
• Section 69.
  (a) Notwithstanding any other law, pursuant to Section 2 of Article XIII A of the Constitution, the base year value of property that is substantially damaged or...
• Section 69.3.
  (a) (1) Notwithstanding any other law, pursuant to the authority of paragraph (3) of subdivision (e) of Section 2 of Article XIII A of the California Constitution, a...
• Section 69.4.
  (a) (1) Notwithstanding any other provision of law, pursuant to the authority of subdivision (i) of Section 2 of Article XIII A of the California Constitution, the base...
• Section 69.5.
  (a) (1) Notwithstanding any other provision of law, pursuant to subdivision (a) of Section 2 of Article XIII A of the California Constitution, any person over the age...

Last modified: October 22, 2018