A California couple places their home into a revocable living trust. Later, one spouse dies. Under Proposition 13 and California Revenue and Taxation Code, does the transfer to the trust or the death of one trustor trigger a reassessment of the property?
Correct Answer
A) No, neither the transfer to the trust nor the death triggers reassessment for a married couple's revocable trust
Under California Revenue and Taxation Code §62(d), a transfer of property to a revocable trust is excluded from the definition of 'change in ownership' and does not trigger reassessment. When one spouse dies, the property remains in the trust for the surviving spouse, and this is also not considered a change in ownership that triggers reassessment. Proposition 13's protected assessed value is preserved.
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Related Topics & Key Terms
Key Terms:
Related Concepts
An environmental impact statement (EIS) is a detailed report required for major federal projects or actions that may significantly affect the environment. It is mandated by the National Environmental Policy Act (NEPA).
A nonconforming use is a property use that was legally established before a zoning change but no longer complies with the current zoning ordinance. It is commonly called a "grandfathered" use.
A planned unit development (PUD) is a zoning classification that allows mixed land uses (residential, commercial, recreational) within a single development with flexible zoning standards. Homeowners typically own their lot and share common areas.
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