Prop 58/193

Parent/Child and Grandparent/Grandchild Exclusion

This law excludes transfers of real property between parents and children or grandparents to grandchildren* from reappraisal, and contains the following provisions:

• Applies to parent/child transfers occurring on or after November 6, 1986, or grandparent to grandchild after March 27, 1996.
• Qualifying transfers from parents to children or from children to parents are excluded, or grandparents to grandchildren.*
• "Children/Grandchildren" are defined to include natural, step, and in-law relationships. Adoptive children are also included, except for individuals adopted after the age of 18.
• The transfer of a principal residence can be excluded.
• $1,000,000 of other real property can also be excluded for each transferor.
• In order to qualify for the exclusion, the transferor(s) and the transferee(s) must supply the Assessor with specific information on the application.
• The application must be filed within 3 years of the date of transfer for which the application is being filed. Claims filed after the 3-year period will be handled on a prospective basis. Other filing time limits apply if the property has transferred to a third party. If you have previously been turned down because the 3-year period expired, please contact the Assessor's Office to review your claim.

For additional information, please check with the Assessor's Office.

You may fill in, print, sign and return the form Claim for Reassessment Exclusion for Transfer Between Parent & Child.

You may also fill in, print, sign and return the form Claim for Reassessment Exclusion for Transfer Between Grandparent & Grandchild.

* Special limitations apply