California Claim For Reassessment Exclusion For Transfer Between Parent And Child (Alameda County) is a form of property tax relief available to qualifying families that transfers the property tax assessment from the parent to the child. This exemption applies to any transfer of real property between a parent and a child, provided the transfer meets specific criteria. This form of tax relief is available only in Alameda County and is known as a Parent-Child Reassessment Exclusion (PURE). There are three types of Acres available: 1. Simple Transfer: This applies to transfers between parents and children of a family home (or a portion thereof) without a change in ownership. 2. Transfer of Mortgage: This applies to transfers between parents and children of a family home (or a portion thereof) with a change in ownership where the parent has transferred the mortgage to the child. 3. Transfer of Ownership: This applies to transfers between parents and children of a family home (or a portion thereof) with a change in ownership where the parent has transferred the ownership to the child. In order to qualify for the PURE, the property must be the primary residence of the parent or the child, and must have been owned by the parent for at least one year prior to the transfer. Additionally, the child must be 18 years of age or older at the time of transfer, and must reside in the property for at least two years following the transfer.