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Which transfers of real property are excluded from reassessment by Propositions 58 and 193?

April 26, 2017excluded Property propositions reassessment transfers

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Which transfers of real property are excluded from reassessment by Propositions 58 and 193?

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• Transfers of primary residences (no value limit) • Transfers of the first $1 million of real property other than the primary residences. The $1 million exclusion applies separately to each eligible transferor.