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Exemptions - Decree of dissolution or property settlement.

San José Municipal Code § 4.58.095
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4.58.095 - Exemptions - Decree of dissolution or property settlement. Any tax imposed pursuant to this chapter shall not apply to any transfer of property from one spouse to the other in accordance with the terms of a decree of dissolution or in fulfillment of a property settlement incident thereto; provided, however, that such property was acquired by the husband and wife, or husband or wife prior to the final decree of dissolution. (Ord. 21581.)
Source: City of San José, Municipal Code (Municode Library, library.municode.com)URL: https://library.municode.com/ca/san_jose/codes/code_of_ordinances?nodeId=TIT4REFIBUTA_CH4.58REPRCOTA_4.58.095EXECDIPRSEFetched: 11/1/2026

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