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Which transfers of real property are excluded from reassessment by Proposition 58?

April 26, 2017excluded Property Proposition reassessment transfers

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Which transfers of real property are excluded from reassessment by Proposition 58?

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The following transfers of real property are affected by Proposition 58: 1. Transfers of the primary residences between parents and children. 2. Transfers of the first $1,000,000 of real property other than the primary residences between parents and children.