Parent to Child Exclusion
The transfer of the principal place of residence between parents and children (and the transfer of up to $1 million of any other real property between parents and children) is excluded from reappraisal if an application is filed timely. Transfers between grandparents and grandchildren may also qualify for this exemption when both parents of the eligible grandchildren are deceased. However, a son-in-law or daughter-in-law of the grandparent that is a stepparent to the grandchild need not be deceased. Some restrictions apply; please contact our office for additional information. For more information see the Assessor’s Parent-Child Exclusion pamphlet and the forms BOE-58-AH (Parent-Child) or BOE-58-G (Grandparent-Grandchild).