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Proposition 19 - Intergenerational Transfer Exclusion ...

STATE OF CALIFORNIA TED GAINES First District, Sacramento MALIA M. COHEN Second District, San Francisco ANTONIO VAZQUEZ, CHAIRMAN Third District, Santa Monica MIKE SCHAEFER, VICE CHAIR Fourth District, San Diego BETTY T. YEE State Controller _____ BRENDA FLEMING Executive Director No. 2021/008 STATE BOARD OF EQUALIZATION PROPERTY TAX DEPARTMENT PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0064 1- 916-274-3350 FAX 1- 916-285-0134 February 16, 2021 TO COUNTY ASSESSORS: Proposition 19 Intergenerational Transfer Exclusion GUIDANCE QUESTIONS AND ANSWERS Assembly Constitutional Amendment Number 11 (ACA 11) was presented to and approved by voters at the November 3, 2020 general election as Proposition 19 ( Proposition 19 or Prop 19).

Feb 16, 2021 · throughout this To Assessors Letter (LTA).) These provisions are in article contained XIII A, section 2.1, subdivisions (c), (d), and Constitution (e) of the (in California this LTA, these provisions will be referred to as Section 2.1 with its corresponding subdivision for convenience). 2

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