Revenue and Taxation Code section 60

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.

Source: Section 60, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60. (updated Jan. 1, 1979; accessed Jun. 9, 2025).

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Last Updated

Jan. 1, 1979

§ 60’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60

Original Source: Section 60, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60. (last accessed May 12, 2025).