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220.0377STATE OF CALIFORNIASTATE BOARD OF EQUALIZATIONBETTY T. YES First District, San Francisco450 N STREET, SACRAMENTO, CALIFORNIA PO BOX 942879, SACRAMENTO, CALIFORNIA 942790082 9163233135 FAX

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What is parent-child exclusion and trust?

Parent-child exclusion and trust is a legal provision that allows parents to transfer real property to their children without triggering a reassessment for property tax purposes.

Who is required to file parent-child exclusion and trust?

Parents who wish to transfer their real property to their children and avoid reassessment for property tax purposes are required to file for parent-child exclusion and trust.

How to fill out parent-child exclusion and trust?

To fill out parent-child exclusion and trust, you need to obtain the appropriate form from your local tax assessor's office and provide all the necessary information requested in the form.

What is the purpose of parent-child exclusion and trust?

The purpose of parent-child exclusion and trust is to allow parents to transfer their real property to their children without triggering a reassessment, thereby enabling them to retain the original property tax basis.

What information must be reported on parent-child exclusion and trust?

The parent-child exclusion and trust form typically requires information such as the names and relationship of the transferor and transferee, property details, and other relevant information.

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