Assertion: change | /r/HasProperty | excluded
Facets:
value: from reassessment
type: OTHER
value: automatically
type: MANNER
Source sentences:
text: The following list covers most changes in ownership that are excluded from reassessment, either automatically or by claim; however, there may be other excludable qualifying transactions not listed here.
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).