Law Office of Edward E. Yates
  • HOME
  • AREAS OF PRACTICE
    • Land Use
    • Government Transparency Law
    • Environmental Law
  • CASES
    • Government Transparency Cases
    • Environmental Cases
    • Land Use and Property Blawg

USE IT OR LOSE IT. OR TAKE YOUR PROPERTY INTEREST SERIOUSLY. VERSION 2

3/12/2014

 
Benson v. Marin County Assessment Appeals Board (No. A134340, First Dist. Sept. 27, 2013)

 
In Benson v. Marin County Assessment Appeals Board, the County Assessor ultimately prevailed in a property tax case that hinged on whether a change of ownership under Prop 13 had occurred.  Where change of ownership occurs, counties can reassess and raise property tax. 

A property in Homestead Valley in Mill Valley was recorded as a "family joint tenancy" between Peter Mikkelsen and his mother Dagmar.  When Mrs. Mikkelsen died in 1997, Peter created a family joint tenancy with his brother James Mikkelsen. The two brothers owned the property until 2007, when James filed papers granting himself "an interest as a tenant in common."

Noting the change of title, the Marin County Assessor opined that a transfer of ownership had occurred and reassessed the property’s value, increasing its tax basis.  Mikkelsen contended that a tenancy in common was simply an “ephemeral” change from joint tenancy and he should still be able to use the previous basis he enjoyed in joint tenancy.  Mikkelsen cited a general section of the Revenue and Taxation Code, Section 60(a), which had a broad definition of what could constitute a change in ownership and the Marin County Assessment Appeals Board  and Marin County Superior Court Judge Faye D’Opal agreed with Mikkelsen. 

However, this last September, the 1st District Court of Appeals disagreed, citing the complex regulatory scheme and specific reference to Family Joint Tenancies in Sections 61, 62 and 65 - and the extensive legislative history behind SB 1260’s interpretation of Prop 13.  The court concluded that James’ termination of his family joint-tenancy interest and creation of a tenancy in common was not an ephemeral transfer and thus the reassessment was properly triggered.  The opinion concludes that, “[t]he price for that property tax break, so to speak, was a change in ownership when the family joint tenancy was terminated."  This month, the California Supreme Court refused to hear the case, thus finalizing the court of appeal’s decision.  





sacramento business lawyer link
7/2/2017 10:43:58 pm

Thanks For sharing this Superb article.I use this Article to show my assignment in college.it is useful For me Great Work.

divorce decree link
11/14/2017 11:02:32 pm


Thanks for this great post, i find it very interesting and very well thought out and put together. I look forward to reading your work in the future.

attorneys link
1/25/2018 10:55:42 pm


This blog is really great. The information here will surely be of some help to me. Thanks!.

free psn codes link
5/14/2018 05:35:22 am

This blog is really great. The information here will surely be of some help to me. Thanks!.

visit https://www.eliaandponto.com/michigan-auto-accident-lawyer/ for a lawyer link
10/18/2018 11:41:02 pm

Wonderful illustrated information. I thank you about that. No doubt it will be very useful for my future projects. Would like to see some other posts on the same subject!

Agen Taruhan Bola Online link
9/10/2019 04:07:11 am

A big thank you for your article post.Really looking forward to read more. Much obliged.

qibla finder link
9/12/2019 07:22:29 am

wow, awesome post.Really thank you!

beebuzzer.com link
11/5/2019 09:53:31 am

It proved to be Very helpful to me and I am sure to all the commentators here!

"Khỏi bệnh thần kỳ nhờ tu luyện Pháp Luân Công" link
11/25/2019 10:57:14 pm

During this website, you will see this shape, i highly recommend you learn this review.

Cupons De Desconto Americanas link
11/28/2019 10:35:42 am

Welcome to the party of my life here you will learn everything about me. <a href="https://sharetv.com/user/katehartley12">Cupons De Desconto Americanas</a>

online research library link
12/16/2019 11:57:33 pm

A library within a university online system which provides resources and databases to support distance learners to conduct research or to consult information. Learn more in: Social Presence: Communications in Distance Dissertation Courses. List of links to download reading material.

Best ladies trimmer online in India link
12/19/2019 10:12:50 pm

Within this webpage, you'll see the page, you need to understand this data.

Whatsapp group link link
1/18/2020 10:04:30 pm

I can recommend primarily decent and even responsible tips, as a result view it:

Top Websites link
1/23/2020 06:14:23 am

Interestingly you write, I will address you'll find exciting and interesting things on similar topics.

카지노사이트 link
1/30/2020 07:41:27 am

For this web site, you will see our account, remember to go through this info.

Doubledown chips link
2/2/2020 04:04:26 am

This is helpful, nonetheless it can be crucial so that you can check out the following website:

preschool link
2/10/2020 11:24:04 pm

These you will then see the most important thing, the application provides you a website a powerful important internet page:

http://tchdvip.com/home.php?mod=space&uid=118252&do=profile&from=space link
2/15/2020 03:51:09 am

Such sites are important because they provide a large dose of useful information ...

coinpop link
2/19/2020 09:30:42 pm

Amazing, this is great as you want to learn more, I invite to This is my page.

http://linkalternatifjudi.top link
2/23/2020 03:35:36 am

I would recommend my profile is important to me, I invite you to discuss this topic.

hokiqq link
2/25/2020 03:52:06 am

Such sites are important because they provide a large dose of useful information ...

How To Use Voicemail On Iphone Apples link
2/26/2020 10:13:27 pm

I haven’t any word to appreciate this post.....Really i am impressed from this post....the person who create this post it was a great human..thanks for shared this with us. <a href="https://techfranks.com/how-to-use-voicemail-on-iphone/">How To Use Voicemail On Iphone Apples</a>

123movie link
3/1/2020 05:21:35 am

I've proper selected to build a blog, which I hold been deficient to do for a during. Acknowledges for this inform, it's really serviceable!

Online Geld Verdienen link
3/10/2020 06:43:33 am

Great Information sharing .. I am very happy to read this article .. thanks for giving us go through info.Fantastic nice. I appreciate this post.

Pushbutton switch in India link
3/12/2020 11:55:13 am

Great Information sharing .. I am very happy to read this article .. thanks for giving us go through info.Fantastic nice. I appreciate this post. <a href="http://www.wernerelektrik.com/22mm-pushbutton/">Pushbutton switch in India</a>

Bruc Bond link
3/15/2020 11:08:44 am

Bruc Bond endeavor to lead the financial sector with sustainability, customizable product offering, and open communication. At Bruc Bond we aim to make 21st century banking straightforward, simple, and transparent. <a href="https://www.bmmagazine.co.uk/opinion/eyal-nachum-of-bruc-bond-cautions-uk-clients-brexit-is-not-over-yet/">Bruc Bond</a>

Bruc Bond link
3/18/2020 11:31:30 am

Bruc Bond - Bruc Bond endeavor to lead the financial sector with sustainability, customizable product offering, and open communication. At Bruc Bond we aim to make 21st century banking straightforward, simple, and transparent. <a href="https://twitter.com/brucbond">Bruc Bond</a>

hand sanitizer spray in uae link
3/19/2020 11:32:29 am

Great Information sharing .. I am very happy to read this article .. thanks for giving us go through info.Fantastic nice. I appreciate this post. <a href="https://prycli.com/best-hand-sanitizers-in-dubai-uae/">hand sanitizer spray in uae</a>

aa link
3/22/2020 12:10:51 am

I'm awed, I should state. Once in a while do I go over a blog that is both enlightening and drawing in, and stunning, you ve hit the nail on the head. Your blog is basic.. <a href="https://cafecuoituan.webflow.io/">cafe ha noi</a>

post financial crisis link
3/23/2020 07:20:37 am

You can be a great success in the future only if you start with what you have today. This article is designed to encourage and guide you to avoid procrastination and take immediate actions on your goals and plans to afford yourself the opportunity of excelling in life. <a href="https://smallbiztrends.com/2018/01/moneta-connects-businesses-and-lenders.html">post financial crisis</a>

https://cmsexpo.net/ link
3/26/2020 12:28:28 am

This article gives the light in which we can observe the reality. This is very nice one and gives indepth information. Thanks for this nice article. <a href="https://cmsexpo.net/">https://cmsexpo.net/</a>

poland vps link
3/27/2020 11:46:43 pm

So lot to occur over your amazing blog. Your blog procures me a fantastic transaction of enjoyable.. Salubrious lot beside the scene.

free movies online link
3/28/2020 05:39:35 am

I simply want to tell you that I am new to weblog and definitely liked this blog site. Very likely I’m going to bookmark your blog . You absolutely have wonderful stories. Cheers for sharing with us your blog.

Blizzard Sounds link
3/29/2020 08:47:42 am

Composing with style and getting great compliments on the article is very hard, to be honest.But you've done it so serenely and with so cool feeling and you've nailed the activity. This article is had with style and I am giving great compliment. Best!

bruc bond link
3/30/2020 10:51:39 am

Online bill presentment and payment services are offered by not only many major billers and large banks nowadays but also by a range of smaller innovative financial services companies. Because these different services vary greatly in what they offer in this brief article we therefore offer some criteria which consumers may wish to use to evaluate each portal.

flyttstädning borlänge link
3/31/2020 11:23:46 pm

At this point you'll find out what is important, it all gives a url to the appealing page:

سرور مجازی link
4/1/2020 07:12:53 am

I also wrote an article on a similar subject will find it at write what you think.

salman link
4/2/2020 03:42:13 am

I propose merely very good along with reputable data, consequently visualize it:

judi online link
4/2/2020 11:40:00 am

I’m going to read this. I’ll be sure to come back. thanks for sharing. and also This article gives the light in which we can observe the reality. this is very nice one and gives indepth information. thanks for this nice article... <a href="http://103.9.100.48">judi online</a>

movie4k link
4/3/2020 02:04:09 am

Find the best essays on is my friend's profile page.


Comments are closed.

    Ed Yates

    Ed is a land use and property lawyer in San Francisco California. Ed previously served as a Peace Corps Volunteer, Deputy County Counsel in Santa Barbara and Adjunct Professor of Land Use Law at Golden Gate University.

    Archives

    February 2022
    September 2021
    April 2018
    February 2017
    May 2014
    March 2014
    January 2014
    December 2013
    November 2013

    Categories

    All

    RSS Feed

Powered by Create your own unique website with customizable templates.
Photo used under Creative Commons from willbuckner
  • HOME
  • AREAS OF PRACTICE
    • Land Use
    • Government Transparency Law
    • Environmental Law
  • CASES
    • Government Transparency Cases
    • Environmental Cases
    • Land Use and Property Blawg