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Severing a Joint Tenancy as a Property Tax Change in Ownership

CEB 36 Real Property Law Reporter #6, December 2013

3 Pages Posted: 3 Jun 2014

See all articles by Roger Bernhardt

Roger Bernhardt

Golden Gate University - School of Law

Date Written: May 30, 2014

Abstract

Analysis of a recent California appellate decision holding that severance of a joint tenancy may constitute a change of ownership for assessment purposes.

Keywords: Benson, joint tenancy, severance, change of ownership, reassessment

Suggested Citation

Bernhardt, Roger, Severing a Joint Tenancy as a Property Tax Change in Ownership (May 30, 2014). CEB 36 Real Property Law Reporter #6, December 2013. Available at SSRN: https://ssrn.com/abstract=2445015

Roger Bernhardt (Contact Author)

Golden Gate University - School of Law ( email )

536 Mission Street
San Francisco, CA 94105
United States

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