Assertion: change | /r/HasProperty | the following
Facets:
Source sentences:
text: Changes in ownership that require a claim to be filed to avoid reassessment include the following: Transfers of the principal place of residence between parents and their children (there is no limit on the value of the residence) if a completed application is filed timely with the county assessor's office (Proposition 58).
text: Changes in ownership that are automatically excluded from reassessment include the following: Transfers of real property between spouses, which include transfers in and out of a trust for the benefit of a spouse, the addition of a spouse on a deed, transfers upon the death of a spouse, and transfers pursuant to a divorce settlement or court order (section 63 of the Revenue and Taxation Code; Rule 462.220).