Section 5656.
Cal. Probate Code - PROB § 5656.
in effectFor the purpose of application of the property taxation and documentary transfer tax provisions of the Revenue and Taxation Code:
(a)
Execution and recordation of, or revocation of, a revocable transfer on death deed of real property is not a change in ownership of the property and does not require declaration or payment of a documentary transfer tax or filing of a preliminary change of ownership report.
(b)
Transfer of real property on the death of the transferor by a revocable transfer on death deed is a change in ownership of the property.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026