BENEFITS UNDER PROP. 13
- Decline in Value (Prop 8)
- Base Year Value Transfers
55 or Older Transfer of Base Year Value (Props. 60/90)
Severely and Permanently Disabled (Prop 110)
Eminent Domain/Condemnation (Section 68)
Disaster Relief (Sections 69 & 69.3)
Contaminated Property (Section 69.4) - Change in Ownership Exclusions
Holding Agreements
Principal/Agent Relationships
Legal Entity Ownership (LLPs; LLCs; Partnerships; Corporations)
Deed Presumptions (Clear and Convincing Proof)
Rescission
Leases/Lease Improvements
Exchanges
Co-Signers & Security Interests
Interspousal Transfers
Family Joint Tenancy
Inter Vivos Revocable/Family Trusts - Parent-Child Transfer Exclusion (Prop. 58)
- Grandparent/Grandchild Exclusion (Prop. 193)
- Severely and Permanently Disabled Exclusion (Prop 110)
- New Construction
Builders’ Exclusion
Severely and Permanently Disabled (Prop 110)
New Construction in Connection With Props. 60 & 90 - Exempt Property
- Historical Property (Mills Act)
- Agricultural Property (Williamson Act)