{"data":{"id":"us-ca/rtc-60","jurisdiction":"us-ca","citation":"RTC § 60","heading":"","body":"A “change in ownership” means a transfer of a present interest in real property, including the beneficial use thereof, the value of which is substantially equal to the value of the fee interest.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]","CHAPTER 2. Change in Ownership and Purchase [60. - 69.6.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"ff72f75f1695eccd64a6eeafc18edd6a9ffc0fb559a7aa58e30a0a56d58e4729","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-53","next":"us-ca/rtc-61"},"notice":"GroundRules: Original legal text. Not legal advice."}