Bills · 2013-2014 Regular Session
Relating to: an exemption from the real estate transfer fee involving members of a limited liability company. (FE)
Corporation Real estate transfer fee
- Introduced, stopped here
- Passes Senate, not reached
- Passes Assembly, not reached
- Governor signs, not reached
- Law, not reached
Unfamiliar terms? Glossary
What this bill does
Plain-language analysis by the nonpartisan Legislative Reference Bureau
Under current law, a real estate transfer fee is imposed on a person who conveys
real estate to another person. The fee is equal to 30 cents for each $100 of property
value. The real estate transfer fee, however, does not apply to certain conveyances.
Under current law, a conveyance between a limited liability company and one or
more of its members is exempt from the fee if all the members are related to each
other and if the transfer is for no consideration other than the assumption of debt or
an interest in the limited liability company.
This bill creates an additional exemption to the real estate transfer fee so that
a conveyance between a limited liability company and two or more of its members is
exempt from the fee if the members have equal interests in the limited liability
company and if the transfer is for no consideration other than the assumption of debt
or an interest in the limited liability company.
Sponsors
Introduced by: Schultz (R)
Full history
- Mar 21, 2014 · Senate
Introduced by Senator Schultz
- Mar 21, 2014 · Senate
Read first time and referred to Committee on Insurance and Housing
- Apr 8, 2014 · Senate
Failed to pass pursuant to Senate Joint Resolution 1