CA Prob Code Section 5656

For the purpose of application of the property taxation and documentary transfer tax provisions of the Revenue and Taxation Code:

(a)

Execution and recordation of, or revocation of, a revocable transfer on death deed of real property is not a change in ownership of the property and does not require declaration or payment of a documentary transfer tax or filing of a preliminary change of ownership report.

(b)

Transfer of real property on the death of the transferor by a revocable transfer on death deed is a change in ownership of the property.