The Property Tax Inheritance Exclusion
Summary
Ownership Changes Trigger Higher Tax Bills. Under California’s property tax system, the change in ownership of a property is an important event. When a property changes hands the taxes paid for the property typically increase—often substantially. Local government revenues increase in turn.
Special Rules for Inherited Properties. While most properties’ tax bills go up at the time of transfer, three decades ago the Legislature and voters created special rules for inherited properties. These rules essentially allow children (or grandchildren) to inherit their parent’s (or grandparent’s) lower property tax bill.
Inheritance Exclusion Benefits Many but Has Drawbacks. The decision to create an inherited property exclusion has been consequential. Hundreds of thousands of families have received tax relief under these rules. As a result, local government property tax collections have been reduced by a few billion dollars per year. Moreover, allowing children to inherit their parents’ lower property tax bill has
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Where to buy property in Shenzhen, China
Publication by the Global Property Guide research team.
Over the last two decades, the once small border town of Shenzhen has experienced a massive boom, transforming it into a pulsing, restless metropolis. The Shenzhen Special Economic Zone was founded in the 1980s a city open to foreign investment and built practically from the ground up by many former Hong Kong residents. Most Chinese moving to Guandong province are heading to Shenzhen, to seize a multitude of new opportunities. Shenzhen’s infrastructure has been vastly improved, and it is becoming one of the most modern cities in the region.
Shenzhen has long had a bad reputation as a practically lawless cowboy town, with a disreputable stock exchange, an over-active nightlife, a thriving black market selling pirated versions of every product you can think of, and a vulgar glitziness brought by new money. The city’s theme parks, for one, are testament to the
BackColor Property – Access
Applies to
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ComboBox Object
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OptionGroup Object
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FormatCondition Object
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Rectangle Object
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Image Object
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Label Object
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TextBox Object
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ListBox Object
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You can use the BackColor property to specify the color for the interior of a control or section. Read/write Long.
expression.BackColor
expression Required. An expression that returns one of the objects in the Applies To list.
Setting
The BackColor property contains a numeric expression that corresponds to the color used to fill a control’s or section’s interior.
You can use the Color Builder to set this property