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Subject:  Re: California property tax question Date:  5/30/2003  1:34 PM
Author:  mlk58 Number:  65594 of 127613

Found it:

"4. Does a transfer of real property between husband and wife result in a reappraisal?

"No. Transfers of property between husband and wife do not result in a reappraisal. This includes transfers due to a divorce decree or the death of a spouse."
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