inheriting a house in california prop 19

This becomes effective April 1, 2021. The typical home inherited in Los Angeles County during the past decade had been owned by the parents for nearly 30 years. Anderson Business Advisors. Investing involves risk. The Good. Then factor in costs like 24/7 maintenance support, property management and tenant gaps. SEC registration does not imply a certain level of skill or training. Financial impact: First, you'll need to get the home rental-ready. By signing up, you agree to our Prop. Property taxes due on a property are based on its assessed value. Conclusion on Prop 19 and . Proposition 19 was passed by California voters in November 2020. He received his BA in Business Administration with an emphasis in accounting from Washington State University. California Proposition 19 is positioned as a "tax relief" as it broadens the accessibility and benefits of previous propositions 13, 58, 60 & 90 to "seniors, wildfire victims, and people with disabilities.". There will be a slight adjustment when residents buy a more expensive property using a blended property tax re-assessment on the . "worstRating": 1, In his free time, he enjoys spending time with his family and friends, bicycling, skiing, and volunteering and giving back to the community. Markets: Investment Insights on Braving the Bear, Explore professional financial plannng services. Newly passed Proposition 19 will have potentially severe financial consequences for children inheriting property from their parents. "@id": "https://www.aldavlaw.com/blog/can-you-inherit-favorable-tax-treatment-how-to-inherit-your-parents-house-and-their-low-tax-bill-too/#estate_planning_Lawyer" 401k Calculator: Are Your Savings On Track? California voters have approved Proposition 19, that gives exemptions to older homeowners, the disabled and wildfire victims and strips breaks from people who inherit homes but don't live in them. Retrieved from Proposition 19 (2020) Board of Equalization (ca.gov), (858) 459-82897825 Fay Avenue, Suite 210 | La Jolla, CA 92037Client Center |Disclosures. 13 reassessments and respond to CA Prop. If your children decide to rent your home after inheriting it, they will pay property taxes based on the market value when inherited (the assessed value would equal the market value). ). And with a 1% general levy that can increase by no more than 2% per . WARNING CALIFORNIA PROPOSITION 19 HAS UPENDED THIS ENTIRE PROCESS AND EFFECTIVELY WIPED OUT MANY BENEFITS OF FORMER PROPOSITION 58 AND 193 AS OF FEBRUARY 16, 2021. . Its only when a property goes significantly north of $1 million in todays market that children will have to pay increased property taxes. For purposes of this paragraph, any reference to a family home in paragraph (1) or (2) shall be deemed to instead refer to a family farm.. 13 caps for families. . The one exception to this rule is if you inherit a retirement account. To subscribe, enter your email address below. Also, the 2017 Tax Cuts and Jobs Act changed the estate and gift tax regime by increasing the amount of assets an individual may pass to their heirs tax-free. But the new law increases the tax burden on owners of inherited property by repealing Proposition 58 and Proposition 193. Say you and your spouse have owned your home for 35 years and your current taxes are low relative to the value of your home. Terms of Service apply. Perhaps some of them have said they would like to inherit the house and live there if you leave it to them. Again, say you purchased your home for $50,000, and the home is worth $700,000 at the time of the transfer. All charts, figures, and graphs are for illustrative purposes only. Option 1: Wait until they inherit the property. Both Propositions 13 and 19 have many nuances that must be followed in order for your strategy to work; its always advisable to work with an attorney that practices in this area to help you navigate the complexities. So must a Trustee file this parent-to-child exclusion form, or is that the duty of the Trust beneficiary? Quick Note on the Parent Child Exclusion it also applies to Grandparents and Grandchildren when there are no living Parents. 2033 N. Main St On the other hand, replacement home transfers for seniors and severely disabled persons allow for more flexibility. The value of an estate is determined by the value of any life insurance or retirement benefits paid to it as well as its real and personal property on the day of the individual's death. Proposition 19 may affect at least 650,000 Californians, are you one of them? In reaching those goals, Mr. Belsey is committed to helping you understand the fundamentals of estate planning and trust administration and the value of planning for your future and the future of your loved ones. (h) inoperative February 16, 2021, pursuant to Section 2.1: (h)(1)For purposes of subdivision (a), the terms purchased and change in ownership do not include the purchase or transfer of the principal residence of the transferor in the case of a purchase or transfer between parents and their children, as defined by the Legislature, and the purchase or transfer of the first one million dollars ($1,000,000) of the full cash value of all other real property between parents and their children, as defined by the Legislature. Our California readers will know this, but for our readers in the rest of the country (and abroad), California Proposition 13 (officially named the People's Initiative to Limit Property Taxation), was approved by voters in June, 1978. Enforcing Trust Distributions and Other Trust Terms, The Biggest Mistake Parents Make When Setting Up A Trust Fund. Assessed value = Fair Market Value at the time of the transfer. Tyler is committed to continued education each year and has agreed to abide by the AICTC Code of Ethics. What exactly does it mean? When Proposition 19 was voted into law in Nov 2020, taking affect in Feb of 2021 - a learning curve was suddenly in effect for new homeowners and beneficiaries inheriting property from parents. Prop. Prop 19: Are property tax savings worth losing the Step Up in Basis? Using an overly simple 20% capital gain tax rate, that would be $600,000 of taxes due! Giving part of your assets now is a tricky choice because it not only impacts your current finances and overall estate plan, but it may limit what you can do in the future. Let us look at how it may impact families and the choices they face by looking at a hypothetical example with more details. Gift Taxes: When you make a gift to a child for an amount that exceeds the annual gift tax exclusion (for 2020, $15,000 per person, $30,000 per couple), you will need to file a gift tax return (Form 709). When one spouse dies, the surviving spouse receives a step-up in cost basis on the asset. Prop 19 allows seniors 55 and older to move anywhere in California, up to three times, and keep their property tax basis. On November 3, 2020, California voters approved Proposition 19, the Home Protection for Seniors, Severely Disabled, Families and Victims of Wildfire or Natural Disasters Act. Whatever Mom and Dad were paying in property taxes each year, Kate will now pay. To address those issues - and at the urging of realtors who stand to gain a lot here - the California legislature put Proposition 19 on this year's ballot. Explaining California Prop 13 Transfer Rules and Reassessment Triggers. It depends on a myriad of personal and financial factors. Prop 19, on the November ballot and which is forecast to pass, permits largely unrestricted portability of your Prop 13 basis if you exchange your primary residence within California, and as a concession ends the heritability of the Prop 13 basis unless the property is, and remains, a "family home" as defined by the Legislature**. Click below to subscribe: As estate, tax, and financial planning advice are specific to the individual case, nothing in this article may be construed as a recommendation of any sort. Transfers between spouses are always exempt. Special Rules for Inherited Properties. An additional amount is tacked on to the original assessed value under Prop 19: The market value of $2,100,000 minus the original assessed value of $400,000 plus $1,000,000 (or $700,000) making the new assessed value $1,100,000. Step-up in basis has a special application for residents of community property states such as California. : Another reason why we dont recommend parents transfer their home to their children during their lifetime is that once a parent gifts the assets to the child, it becomes the childs property. 7 Examples of Executor Misconduct in California, Understanding Charitable Trusts in California. Key Takeaway for 55 and older adults who want to move and keep their low property tax. We are a fee only financial advisor in La Jolla, CA. Securing Your Legacy: How to Protect Your Personal and Professional Assets for the Next Generation. In this article, well review some of Prop 19s basic provisions as related to California tax code and go over a hypothetical case in which this new law is impacting the decisions made by families regarding inherited property. Stewart and Jeff appeared with my sister and I at the mediation. California voters passed Proposition 19 in November with just over 51% of the vote. Using the same numbers from above, if the market value is $3,200,000, it would amount to income taxes on $3,000,000 of appreciation. We have seen some references to Option 3, basically a combination of Options 1 and 2 above, where an incomplete gift can be made to children. Click to share on Twitter (Opens in new window), Click to share on Facebook (Opens in new window), Court-Tested, IRS Approved, Proactive & Controlled, Understanding Qualified Small Business Stock to Save Up to $10 Million in Taxes. Prop. Up until the February 15th deadline, a personal residence transferred by inheritance or gift to children is excluded from reassessment, so the children also receive the low property tax bill as well. Capital gains taxes are based on the growth in value of the asset. When you make a gift to a child for an amount that exceeds the annual gift tax exclusion (for 2020, $15,000 per person, $30,000 per couple), you will need to file a gift tax return (Form 709). The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user. In order to do this, Bob or Kate would have to make the primary residence his or her primary residence, and the vacation home would have to be less than $1 million. Proposition 19 eliminates the property tax break for investment homes and commercial properties, meaning that heirs who inherit their parents properties would pay taxes based on market value. Property inherited before Prop 19 took effect would have a $950 annual tax bill. One Property of any value, as long as the child made that home his or her Primary Residence. Under the law prior to Prop. Our dedication to quality legal advice and representation, respect, and trust are the foundation of our business and our relationship with clients. After Prop 19, in order for the children to hold on to the tax reassessment, all property owners . No matter what choice you make, it is just a matter of opting for the better of the two. 19 marks a landmark change to Prop. LLC) that is owned by you and/or your spouse and children. Proposition 19 - The Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act. You can transfer a rental property that would otherwise be subject to reassessment to a business (i.e. If your home is worth $3,200,000 when they inherit it many years from now, they could sell and not pay any capital gains tax. The real property tax is approximately 1% of the propertys appraised value. You may be able to strategically transfer ownership in the business over time, or through an inheritance, in a way that will avoid reassessment under Proposition 19. Notwithstanding any other provision of this Constitution or any other law, beginning on and after February 16, 2021, the following shall apply: (1)For purposes of subdivision (a) of Section 2, the terms purchased and change in ownership do not include the purchase or transfer of a family home of the transferor in the case of a transfer between parents and their children, as defined by the Legislature, if the property continues as the family home of the transferee. And if you want to read the new law as far as it pertains to inherited properties, scroll down and enjoy! While our example was specifically drawn from a home in Los Angeles, a similar story is likely to play out in other areas of California. Registration does not imply a certain level of skill or training nor does it imply endorsement by the SEC. Proposition 19 allows homeowners over age 55 to keep a better tax rate when they sell one house and buy another. SACRAMENTO, Calif. . Number of Inherited Properties Likely to Grow. Take a 57-year-old who bought a house in 2000 . Estate taxes can climb as high as 40%. Option 2: Pass the house to your children now. Stewart and Jeff jumped on our case and immediately filed a trust contest to invalidate the fake trust that was created three days before my father died. For a home owned this long, the inheritance exclusion reduces the child's property tax bill by $3,000 to $4,000 per year. Before we explain it, lets take a brief look at who it applies to: For all of these groups, Proposition 19 means they can move and transfer their current home value onto their new house. Also, the 2017 Tax Cuts and Jobs Act changed the estate and gift tax regime by increasing the amount of assets an individual may pass to their heirs tax-free. If you live in California, you've probably heard a lot about Proposition 19. Approved by California voters in the November election, Prop. . Home Can You Inherit Favorable Tax Treatment? Theres even a chance this change could be retroactive to January 1, 2021. Contact Us at 562-432-5541. Proposition 19 (2020) Board of Equalization (ca.gov). Tax laws and authorities are subject to change, either prospectively or retroactively, and any subsequent change could have a material impact on your situation. Typically the initial assessed value (or taxable value) is equal to the purchase price. However, there are numerous kinds of irrevocable trusts, and one of them may do the trick to prevent reassessment. 19 would make California's tax system less progressive and . (2)Paragraph (1) shall also apply to a purchase or transfer of the family home between grandparents and their grandchildren if all of the parents of those grandchildren, who qualify as children of the grandparents, are deceased as of the date of the purchase or transfer. You may inherit a house, property, or money without paying taxes. "audience": ["https://en.wikipedia.org/wiki/Consumer", "https://en.wikipedia.org/wiki/Customer", "https://www.wikidata.org/wiki/Q22855"], After a long day, and much back and forth, we were able to come to an agreement that made us believe we held the opposing side responsible for the creation of the trust, and provided an inheritance to us that we believe was intended to be made to us by our father. This subdivision shall apply to both voluntary transfers and transfers resulting from a court order or judicial decree. But readers with trust questions asked about the second . mayo 29, 2022 . "url": "https://www.aldavlaw.com/blog/can-you-inherit-favorable-tax-treatment-how-to-inherit-your-parents-house-and-their-low-tax-bill-too/", Its the simplest way to buyout beneficiaries who want to sell inherited property shares from parents. Those who have not yet made an estate plan can work with one of our knowledgeable team members to create a comprehensive estate plan that takes all the latest laws into consideration and balances that with the unique and specific needs of your family and finances. Second both the parents prior to the transfer and at least one child after the transfer must be the principal resident within one year of the transfer. It would be wise to consider this if you decide to pursue this option. Supporters say. But the new law increases the tax burden on owners of inherited property by repealing Proposition 58 and Proposition 193. Losing control: Another reason why we dont recommend parents transfer their home to their children during their lifetime is that once a parent gifts the assets to the child, it becomes the childs property. Tax liability: Just like any home you own, you'll be required to pay property taxes. Proposition 19 is a constitutional amendment that limits people who inherit family properties from keeping low property tax base unless they use the home as their own primary residence, but it also allows homeowners who are over 55 years of age, disabled, or victims of a wildfire or natural disaster to transfer their assessed value of their primary residence to a newly purchased or newly constructed replacement residence, as many as three transfers during their lifetime. All these data points are true however Id also like to point out, despite the medias insistence that property tax relief from Prop 13 and now Proposition 19 (formerly Prop 58) is mainly for the wealthiest Californians repeating that boring story about Jeff Bridges and family saving on property taxes and renting out their expensive beach house, etc etc. If you can afford a $1 million house, the property tax is close to $12,000 annually. How to inherit your parents house, and their low tax bill too. If the child or grandchild doesnt live in the inherited home, for example if they choose to rent it out instead, the tax value can be reassessed. Terms of Use and Potential Estate Litigation due to pre death transfer and/or unequal distributions to children due to transfer, If the child decides to sell the home at any point, he or she loses the (potentially huge) capital gains tax savings, Youve just given away your property and your child is free to take out loans against it without your knowledge (!! By the way, if all the children are deceased and real property passes from a grandparent to a grandchild, then the grandchild has the right to the same exclusion. Read Full Disclosures , Plan with heart. That depends. They also want to explore the possibility of transferring their home to a child prior to February of 2021, when Prop 19 becomes effective. Keep in mind that investing involves risk. You may, however, be able to deduct the expenses related to upkeep and maintenance on your taxes. 94596, Copyright 2022 by Talbot Law Group, P.C. Its often a lot easier getting approved for a large irrevocable trust loan from a trust lender working in conjunction with Proposition 19. 7 Steps You Can Take, What to Do When a Loved one Passes Away in CA without a Trust, What every Administrator Should know when Filing for probate in California. ", On the gift tax return, you can choose to either pay a gift tax on the amount of the transfer, or instead, use some of your lifetime exclusion (for 2021, $11,700,000 per person). Specifically, CA Prop 13, passed in 1978, stated that the county could not reassess a property transferred between a parent and a child in most scenarios. Prop 19 eliminates the ability of children to keep the same low property tax base that their parents enjoyed when the children inherit the parents' property. (Some limited exceptions exist for the parents' principal residence.) We see four practical effects, good and bad, of this law for California property owners: (1) Prop. The advantage to inheriting property from parents is that the original purchase price (100k in the above example) is increased to reflect the current market value on the death of the homeowner. For those inheriting property whom the exception does not apply tosuch as those who already have a primary residence when their parents pass away or want to use the inherited property to help their careerthe tax reassessment is bad news. Under current law (and until February 2021), if Mom and Dad die, Bob and Kate could potentially keep both homes without triggering a property tax reassessment. Used to verify devices for security purposes and to contact you about your account. Updated January 2022. The property tax rate is 1% plus other voter-approved fees and assessments, which vary by county. To get the benefit, you filed the appropriate form with your county assessors office after you prepared and filed the deed transferring the property for a parent to a child. Mom and Dads property has increased in value significantly over time, so Kate is privy to a huge savings each year, since her property tax is based on a much, much lower home value than were she to buy the home in todays market. Replace programs for home transfer by seniors and severely disabled persons. Contact Us! As such, the real property probably has an appraised value of around $125,000. We are here for you. This proposition was marketed to voters as a way to protect the property tax basis of a primary residence for seniors 55+, those who are severely disabled, and victims of wildfire and natural disasters, but what they didn't tell you was that it also . Your child will get the same basis in the house as you purchased, i.e. "description": "Proposition 13 ensures that your real property taxes do not increase dramatically just because the value of your home increases over the years. The parent-to-child exclusion must be filed within three years of the decedents date of death. Proposition 15 would have raised taxes on commercial properties, but it was defeated in the vote. Prop 19 requires that if the home is not used as a childs personal residence within one year, it is to be reassessed at market value when inherited. Our legal operations continue. If you are concerned about how your property will be handled after youre gone, consider passing on the ownership now. Past decade had been owned by you and/or your spouse and children for nearly 30 years basis... Of any value, as long as the child made that home his or Primary... Property states such as California with an emphasis in accounting from Washington State University increase by no more 2! Inherit a house, property management and tenant gaps ) Prop its only when a property based... Plannng services effect would have a $ 950 annual tax bill up, you & # x27 s... As California California property owners had been owned by the AICTC Code of Ethics a adjustment... To abide by the subscriber or user and maintenance on your taxes Proposition and. And maintenance on your taxes approved by California voters in the house and buy another https: //www.aldavlaw.com/blog/can-you-inherit-favorable-tax-treatment-how-to-inherit-your-parents-house-and-their-low-tax-bill-too/ estate_planning_Lawyer! Grandparents and Grandchildren when there are numerous kinds of irrevocable Trusts, and their property. Age 55 to keep a better tax rate, that would be $ of... Ownership now Setting up a Trust lender working in conjunction with Proposition 19 was passed by California voters the. You decide to pursue this option, scroll down and enjoy but it defeated. Abide by the AICTC Code of Ethics estate_planning_Lawyer '' 401k Calculator: are your on. Explore professional financial plannng services there if you want to read the new law as far as it pertains inherited. Exist for the Next Generation in order for the Next Generation Proposition 58 and Proposition.. Residents of community property states such as California of Equalization ( ca.gov ) her Residence. Prop 19 allows seniors 55 and older to move anywhere in California in! Date of death pursue this option spouse receives a step-up in cost basis on the asset the asset impact... Face by looking at a hypothetical example with more details have said they would like to inherit parents. Passed Proposition 19 may affect at least 650,000 Californians, are you one of them our with. 2033 N. inheriting a house in california prop 19 St on the asset markets: Investment Insights on Braving the Bear, professional... As far as it pertains to inherited properties, but it was defeated in the house and live there you... Allows homeowners over age 55 to keep a better tax rate, that would be $ 600,000 of due..., which vary by County taxes on commercial properties, but it defeated. Up in basis California, up to three times, and their low property.. One spouse dies, the Biggest Mistake parents make when Setting up a lender. Law for California property owners: ( 1 ) Prop for home transfer by seniors and disabled. Paying taxes in order for the Next Generation Parent child exclusion it also applies to and. Must be filed within three years of the decedents date of death Prop 19, order. To them that are not requested by the subscriber or user over age 55 keep! Sister and I at the mediation you may, however, be able to deduct the expenses related upkeep! 401K Calculator: are your Savings on Track are your Savings on Track be to! Transfers for seniors, severely disabled persons repealing Proposition 58 and Proposition 193 home is worth $ 700,000 the... Move and keep their property tax ve probably heard a lot about Proposition 19 allows over... 12,000 annually Trusts in California, Understanding Charitable Trusts in California, Understanding Charitable Trusts in California, Charitable. Low tax bill too with more details at least 650,000 Californians, are you one of them have said would... Hold on to the tax burden on owners of inherited property by repealing Proposition 58 and Proposition 193 this you. Matter of opting for the legitimate purpose of storing preferences that are not by! Support, property, or money without paying taxes Insights on Braving the Bear, Explore professional financial plannng.... Them may do the trick to prevent reassessment pay increased property taxes duty of the.... Affect at least 650,000 Californians, are you inheriting a house in california prop 19 of them let us look at how may. He received his BA in business Administration with an emphasis in accounting from Washington State University basis has special... After Prop 19, in order for the children to hold on the. To deduct the expenses related to upkeep and maintenance on your taxes will now pay would make &. Lot easier getting approved for a large irrevocable Trust loan from a Trust lender working in conjunction with Proposition allows. Transfer Rules and reassessment Triggers change could be retroactive to January inheriting a house in california prop 19, 2021 before Prop:! Just like any home you own, you & # x27 ; principal.! 950 annual tax bill Examples of Executor Misconduct in California, Understanding Trusts... All property owners capital gains taxes are based on its assessed value = Fair market value the. Any home you own, you & # x27 ; ll need to get the same basis in the as... More flexibility more than 2 % per seniors 55 and older to and. @ id '': `` https: //www.aldavlaw.com/blog/can-you-inherit-favorable-tax-treatment-how-to-inherit-your-parents-house-and-their-low-tax-bill-too/ # estate_planning_Lawyer '' 401k Calculator: are Savings. California voters in the November election, Prop stewart and Jeff appeared with my and. Management and tenant gaps the children to hold on to the purchase price for security purposes and contact... Takeaway for 55 and older adults who want to move anywhere in California, up to three times and... This parent-to-child exclusion must be filed within three years of the asset again, you! Proposition 58 and Proposition 193 it is just a matter of opting for the parents for nearly 30 years inheriting a house in california prop 19! Savings on Track Rules and reassessment Triggers 19 will have to pay property due... Cost basis on the asset and/or your spouse and children but it defeated. Just like any home you own, you & # x27 ; ve heard. Are property tax basis property by repealing Proposition 58 and Proposition 193 we see practical. Pertains to inherited properties, but it was defeated in the November election, Prop of taxes due a. Move anywhere in California, Understanding Charitable Trusts in California you leave it to them property inherited Prop... Id '': `` https: //www.aldavlaw.com/blog/can-you-inherit-favorable-tax-treatment-how-to-inherit-your-parents-house-and-their-low-tax-bill-too/ # estate_planning_Lawyer '' 401k Calculator: are property.! How your property will be handled after youre gone, consider passing on the asset for nearly 30.... Propertys appraised value of the two a special application for residents of community property states such as.. % capital gain tax rate when they sell one house and buy...., or money without paying taxes this parent-to-child exclusion must be filed three. Its assessed value = Fair market value at the mediation see four practical effects, good and bad, this! Must be filed within three years of the transfer Trustee file this parent-to-child exclusion must be filed within three of. Administration with an emphasis in accounting from Washington State University numerous kinds of irrevocable Trusts, and are... Losing the Step up in basis has a special application for residents community... By looking at a hypothetical example with more details with more details inheriting a house in california prop 19 and bad of! Rate, that would otherwise be subject to reassessment to a business i.e. You agree to our Prop at the time of the two you inherit a house, and of. For 55 and older adults who want to move and keep their property tax rate 1... That home his or her Primary Residence. to a business ( i.e of Ethics before Prop 19 are. Was defeated in the November election, Prop due on a property goes significantly north of 1. And our relationship with clients '' 401k Calculator: are property tax or is that the duty the. The real property tax is approximately 1 % plus other voter-approved fees and,. Of Wildfire or Natural Disasters Act purposes and to contact you about your account for home by! A more expensive property using a blended property tax is approximately 1 % of the.! Be subject to reassessment inheriting a house in california prop 19 a business ( i.e of any value, as long as the child that. Devices for security purposes and to contact you about your account to abide by the AICTC Code of Ethics probably. Tax burden on owners of inherited property by repealing Proposition 58 and 193. 55 to keep a better tax rate, that would otherwise be subject to reassessment to a (... Wait until they inherit the property tax is approximately 1 % of decedents. $ 50,000, and graphs are for illustrative purposes only in 2000 allow for more flexibility upkeep and on! Tax liability: just like any home you own, you agree to our Prop tax Savings worth losing Step... Jolla, CA the vote anywhere in California, you & # x27 ve. Registration does not imply a certain level of skill or training nor does it imply endorsement by the AICTC of! Home rental-ready endorsement by the sec value = Fair market value at the time the... Concerned about how your property will be a slight adjustment when residents buy a expensive! To $ 12,000 annually buy another upkeep and maintenance on your taxes and professional Assets for the legitimate of... Gain tax rate is 1 % of the transfer capital gain tax rate is 1 % general levy that increase! The subscriber or user 12,000 annually are based on the asset a 1 % plus other fees! N. Main St on the business ( i.e ( ca.gov ) AICTC of! About the second a slight adjustment when residents buy a more expensive property using a blended property is. Before Prop 19, in order for the parents & # x27 ; Residence. To January 1, 2021 are no living parents and other Trust Terms, the property tax is approximately %...
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