2013 Senate Bill 113 ↩

House Roll Call 619: Passed

To establish that if a person donates a "conservation easement" on a parcel of land in his or her will, the heirs would not be subject to the Proposal A “pop-up,” in which the state equalized value (SEV, meaning market value) of transferred property becomes the basis for the new owner's property tax assessment, rather than the capped “taxable value” of the previous owner.