Property Ownership

Under California's Proposition 13 (1978), property tax is reassessed to market value upon:

AAny transfer of title, including gifts between family members
BA change in ownership or completion of new construction✓ Correct
CThe death of the owner regardless of who inherits
DRefinancing the property

Explanation

Proposition 13 limits annual property tax increases to 2% but requires reassessment to current market value upon a change in ownership or completion of new construction. Certain transfers (parent-child, spouse) may be excluded.

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