DIVISION 1. PROPERTY TAXATION 50-5911›PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION 50-100.96›CHAPTER 2. Change in Ownership and Purchase 60-69.6

§ 60

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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 equal to the value of the fee interest.

(Added by Stats. 1979, Ch. 242.)

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California Revenue and Taxation Code

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