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Parent/Child & Grandparent/Grandchild Exclusion

Parent / Child & Grandparent / Grandchild Exclusion
The transfer of a principal place of residence between parents and children (and the transfer of up to $1 million of any other real property between parents and children) may be excluded from consideration as a change in ownership upon timely filing of an application. Certain restricted transfers from grandparents to grandchildren whose parents are deceased may also be excluded from consideration as a change in ownership upon timely filing of an application.

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