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As of July 1, 2017: BOE employees transfer to the CDTFA.
As of July 1, 2017: BOE employees transfer to the CDTFA.
There are two common ways to transfer LLC ownership in California. You can either sell the entire LLC to a third party or conduct a partial sale (also known as a buyout).
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California State Board of Equalization.
If you have any questions or if you would like to schedule an appointment, please contact the Legal Department directly at (916) 274-3520....Board Proceedings and Support Services Division. ContactPhone No.Fax No.General Information1-916-274-35401-916-324-3984Catherine Taylor, Chief1-916-274-3445
The Board of Equalization (BOE) is committed to complying with the letter and spirit of California's public access laws. The Public Records Act (Government Code section 6250 et seq.) requires the BOE to provide public access to any records we maintain, unless the records are legally exempt from disclosure.
ACTION TO CONSIDER: To avoid property tax reassessment, do not transfer real property from individuals to a legal entity unless the individuals have the same proportionate interest in the legal entity as they did in the real property.
A claim must be filed with the Assessor of the county in which the replacement property is located. A claim for relief must be filed within 3 years of the date a replacement primary residence is purchased or new construction of that replacement primary residence is completed.

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