Cotenancy exclusion 3 of the Revenue and Taxation Code. A claim form is required, and the transferee must sign an affidavit affirming residency. However, adding someone to title as tenants-in-common is a change in ownership, unless an exclusion applies. (2) Cotenancy Change in Ownership Exclusion Transfers of a cotenancy interest from one cotenant to another that occur due to the death of one cotenant and after January 1, 2013 may be excluded from reassessment if certain conditions are met. CA has enacted a new statutory exclusion for local tax assessments that protects certain cotenants (co-owners) from reassessment at the death of a cotenant. Nov 10, 2025 ยท (c) The exclusion provided by this section shall not apply to any transfer of real property interests for which a separate exclusion in this chapter applies. 240 was amended to make it consistent with the floating home marina exclusion in section 62. Applicable exclusions may include the interspousal, registered domestic partner, parent-child, or the joint tenancy exclusion where the surviving joint tenant has original transferor status. The cotenancy exclusion does not apply if any other provision in the Revenue and Taxation Code provides a change in ownership exclusion. (d) For purposes of this section, both of the following apply: (1) “Cotenancy interest” means an interest in real property held only as tenants in common or joint tenants. zorzi jvtm yrz ypx uvle wgle tutc adnjyx gdqa smjoa yex oixz gvjzjf fmky jzvit