AB 571 (Brown)

Property taxation.

2015

Description:

The California Constitution and existing property tax law authorize persons over the age of 55 and persons who are severely and permanently disabled, as specified, to transfer the base year value, as defined, of property to replacement property, if certain conditions are met. This bill would additionally authorize the transfer of the base year value of property to replacement property for persons who have a severely and permanently disabled child.

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Bill Text and Information

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