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.
Cal. Rev. & Tax. Code § 60
Change in Ownership and Purchase
Applied in 7 court decisions — leading case 220 Cal. App. 3d 962 - Howard v. County of Amador (1990)
Most recently applied in 219 Cal. App. 4th 1445 - Benson v. Marin County Assessment Appeals Board (September 2013)
Added by Stats. 1979, Ch. 242.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.