California Legal Codes and Statutes

§ 60

Added by Stats. 1979, Ch. 242.

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.

Cite this section

Cal. Rev. & Tax. Code § 60 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-0-5-implementation-of-article-xiii-a-of-the-california-constitution/chapter-2-change-in-ownership-and-purchase/section-60

Other sections in Chapter 2 - Change in Ownership and Purchase

§ 60§ 61§ 62§ 62.1§ 62.2§ 62.3§ 62.5§ 62.11§ 63§ 63.1…§ 65§ 65.1§ 66§ 67§ 68§ 69§ 69.3§ 69.4§ 69.5§ 69.6

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.