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Ruth Mills Team

San Diego Realtor
Ruth Mills

Welcome to the Ruth Mills Team website FAQ section, where we try to answer some of the questions most asked by our clients. If the information to the right does not provide a satisfactory answer to your question,
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More Frequently Asked Questions

Real Estate 101

What is the Parent/Child Exclusion?

The transfer of real property between parents and children can be excluded from reappraisal for property tax purposes. An application must be filed with the Assessor's Office to determine eligibility for this exclusion. See questions 12 and 13 below to learn more.

Who qualifies for the Parent/Child Exclusion?

Propositions 58 and 193 offer tax relief by preventing reassessment when real property transfers between a parent and child (Prop 58) or from grandparents to grandchildren (Prop 193), making it easier for Californians to keep property in the family.

For Prop 58: Any child born of the parent(s). Any stepchild of the parent(s) and the spouse of the stepchild while the relationship of stepparent and stepchild exists. Any son or daughter-in-law of the parent(s), adopted child who was adopted before the age of 18. The relationship exists until marriage is terminated by divorce, or, if the relationship is terminated by death, until the remarriage of the surviving son-in-law or daughter-in-law.

For Prop 193: The same relationship requirements for children apply to grandchildren, step-grandchildren and grandchildren-in-law. The parents of the grandchildren who would qualify for a Proposition exclusion from the grandparents must be deceased. There are other eligibility requirements that must be met, as well.

This information is provided as a service. As every situation varies, it is strongly advised to seek counsel from independent tax advisors, tax attorneys, and/or CPAs.