irrevocable trust california prop 19

In your answer above to John: They backed Proposition 19, so anything they propose going forward, concerning property taxes or property tax relief, we can assume is only going to benefit the California realtor community. Following day, I returned and another clerk told me, You didnt even need that. I pointed out the clerk and she said, Oh, Im not surprised she didnt give you the correct information. The second clerk recorded the documents without any issue. https://www.elderlawanswers.com/giving-your-home-to-your-children-can-have-tax-consequences-9667. Some signatures require a notarization, some dont. Prop. BUT they still had plenty of property tax relief options left they were just a bit more challenging to access. Interview with Tanis Alonso at Commercial Loan Corp. Intra-family Loans to Purchase Real Property vs Intra-Family Trusts For Trust Loans, Intra-family Loans vs Intra-Family Trusts, Irrevocable Trust Lenders and Property Tax Relief. This is fairly obvious. 1 . California voters approved Prop 19 on November 3, 2020, through the Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act. Is Property Tax Relief Secure for California? Can We Retain a Low Property Tax Base With Proposition 19 in Affect? 13" was enacted by California voters in June 1978 (passing with 62.6% of the vote), adding Article XIII A to the . The undersigned certify that, as of June 18, 2021, the internet website of the California State Board of Equalization is designed, developed and maintained to be in compliance with California Government Code Sections 7405 and 11135, and the Web Content Accessibility Guidelines 2.1, Level AA success criteria, published by the Web Accessibility Initiative of the World Wide Web Consortium. 427) added sections 63.2 and 69.6 to the Revenue and Taxation Code to implement the provisions of Proposition 19. How Do California Families Takes Advantage of an Irrevocable Trust? Most tweets are from my blog https://t.co/L9m2r9DMMM regarding North San Diego coastal market. Is there a mechanism to reassess if they do? To be clear, an irrevocable trust typically transfers assets out of an estate and potentially out of the grasp of estate taxes and probate, but it cant be altered by the grantor after it has been executed. The law has two major updates: It limits the conditions under which parents can transfer their real property to their children without triggering a value reassessment. Not all irrevocable trusts convey ownership. Utilized only, they tell us, by wealthy elderly homeowners and their offspring. But the county is going to charge the full rate until they receive the form from the heir who moved in, so that date will probably matter somewhat. No, Proposition 19 limits the parent-child transfer exclusion to a transfer of (1) a family home that is the principal residence of the transferor and becomes the principal residence of the transferee, or (2) a family farm. 2021/019 Proposition 19 Base Year Value Transfer Guidance Questions and Answers. The idea of imposing a million dollar tax on seniors during a pandemic is terrible. As long as all other requirements have been met, you should qualify for a base year value transfer. Thus, the new taxable value of the replacement home would be the sum of the adjusted base year value of the original home plus the difference between the full cash values of the original home, as described above, and the replacement home. Letter to Assessors No. Follow, I'm Jim Klinge, local broker affiliated with Compass. Remaining Wary of Property Tax Reassessment in California! Kelly O'Shimada and Kelly O. Shimada (irrevocable trust), 950 Seven Hills Drive, Unit: 1512, Henderson, NV 89052 Find homes for sale, market statistics, foreclosures, property taxes, real estate news, agent reviews, condos, neighborhoods on Blockshopper.com . This type of trust can also protect an estate from creditors coming after heirs who unwisely get deep into debt. 3 Baths. you can think about making a current transfer to an irrevocable trust. Can some of the debts be wiped out? Working With A CA Irrevocable Trust Lender. Another use for irrevocable trusts in terms of beneficiaries getting trust loans that work hand-in-hand with Proposition 19, is a parent to child property tax transfer managed by a trust lender making sure that the trust lender stays on top of the process, and ensures that keeping a parents low property tax base becomes a reality. Californians know, a loan to an irrevocable trust can also be used to buyout siblings' property shares, inherited from a parent while allowing beneficiaries who wish to retain that property, to transfer property taxes and keep that home at their parents' low Proposition 13 protected tax base. Beginning on April 1, 2021, Proposition 19 extends the persons who are eligible to retain their property tax assessment beyond seniors to persons with severe disabilities and victims of natural disasters as well as toxic waste contamination. - When a trust becomes irrevocable or when a beneficial interest in a trust vests, including, e.g., death of the trustor of a revocable trust, . Please check back often for updates. The public cant object if they dont know when these meetings are occurring. . Can California Rely on Property Tax Relief? This measure creates county revenue by limiting parent-to-child transfers and dedicates that revenue to wildfire relief. Attorneys say there may be ways to preserve the tax base and the step-up in basis, but they are too esoteric to get into here. So once you establish this sort of trust you lose control over the assets and cannot change any of the terms, or dissolve the trust. February 16 date for inheriting a property and moving in to preserve the parents low tax basis.. Irrevocable trusts can be used to protect assets, reduce estate taxes, get government benefits and access government benefits. But it won't change the rules for trusts themselves. Note: If there is a conflict between the information presented and the text of the proposition or its implementation, the text of the proposition or its implementation will prevail. Letter to Assessors No. Letter to Assessors No. Even though inheritance distributions will most likely result in income taxes. Agree how close is the county assessor going to be watching? 2022-06-29 /; Posted By : / uno chef in fattoria ribs /; Under : bestway job applicationbestway job application You can set the terms of the trust to control when and who assets will be distributed to.You can set up a revocable trust so the trust assets stay accessible during your life while deciding who remaining assets will pass to, regardless of family complications. Why the Proposition 58 Parent to Child Execmption is so Crucial to CA Property Tax Relief. Effective September 30, 2021, Senate Bill 539 (Stats. (But, see answers to Base Year Value Transfer FAQ #4 and Parent-Child and Grandparent-Grandchild Transfer FAQ #1 and #8.). window to use your parent to child transfer, Proposition 19 and Prop 15 Attack Tax Breaks Provided by CA Proposition 58 and Prop 13, Proposition 19 and Prop 15 Threaten California Property Tax Relief, Proposition 19 Changes Prop 58 But Prop 13 Remains Intact, Proposition 19 Consequences if California Loses the Parent to Child Exemption from Proposition 58, Proposition 19 exists to eventually eliminate the parent to child exclusion, Proposition 19 Forces Changes to Prop 58 While Prop 13 Remains Intact, Proposition 19 Impact on CA Property Taxes, Proposition 19 Impact on CA Proposition 58, Proposition 19 Parent-Child Exclusion in a Pandemic Economy, Proposition 19 Tax Hike Versus Original Prop 58 Tax Breaks, Proposition 58 & Trust Loans Resolving Beneficiary Property Conflicts in California, Proposition 58 Parent to Child Exclusion From Current Market Property Tax Reassessment, Proposition 58 Property Tax Breaks in 2021, Proposition 58 trust loan property tax benefits from Commercial Loan Corp, Proposition 58's "Parent to Child Exclusion" in 2021, Propositions 58 & 19 Trust Loan Property Transfers, Protection for Seniors & Severely Disabled or Families and Victims of Wildfire or Natural Disasters, Qualifying for Proposition 19 in California. Thus, as long as all co owners of the replacement dwelling purchase the property together and you are one of the purchasers, the fact that your child is also on title to the replacement home would not affect your eligibility for the Proposition 19 base year value transfer. Equal or lesser value means: Amount above equal or lesser value is added to transferred value, Exception: After using once for age, second time for subsequent disability, Revenue & Taxation Code section 69.5 (implements Propositions 60/90/110), Revenue and Taxation Code section 69.6 (implements Proposition 19), Replaced by Proposition 19 (Revenue and Taxation Code section 69.6), Purchase or newly construct property within 5 years of disaster, Amount above 120% is added to transferred value, Disaster for which the Governor proclaims a state of emergency, Wildfire, as defined, or natural disaster as declared by the Governor, Revenue & Taxation Code section 69 (implements Proposition 50), Purchase or newly construct principal residence within 3 years of disaster, Purchase or newly construct principal residence within 2 years of sale, 105% if purchased/newly constructed in first year after disaster, 110% if purchased/newly constructed in second year after disaster, 115% if purchased/newly constructed in third year after disaster, 100% if replacement purchased/ newly constructed prior to sale, 105% if replacement purchased/ newly constructed in first year after sale, 110% if replacement purchased/ newly constructed in second year after sale, Revenue & Taxation Code section 69.3 (implements Proposition 171). To assist taxpayers, the following tabs provide general information on Proposition 19. The California Association of Realtors and National Association of Realtors donated over $40,000,000 to support the passing of Prop 19 which accounted for almost 100% of the donations. A revocable trust generally becomes irrevocable when the grantor or trustor (i.e., the person who placed the assets into trust for his or her beneficiaries) passes away.Trust Assets and Inheritance DistributionAn irrevocable trust is generally preferred over a revocable trust if your objective is to reduce the amount of estate taxes by removing inheritance trust assets from your estate. from a trust or an estate we can still take advantage of Proposition 13 & 58 to access a large 6 or 7-figure loan to an irrevocable trust to buyout co-beneficiaries so we can own it solo, and keep parents low tax base frequently without a credit report, without up-front charges, with low interest . Dec 4, 2020 By AmeriEstate Legal Plan No Comments If you have been keeping up with the news, you may have noticed that California voters have passed Prop 19 with 51% of the votes being in favor of the proposition. They do not take cash, no credit or debit cards, no online payments, no e-check payments, online payments, or in person or online credit or debit cards. So let us take a quick look at the history behind all of this So what does the realtor community all across the state of California do, after putting up with supposed armies of rich elderly homeowners and their grown children, renting out inherited luxury homes on the beach for decades along with having the nerve to actually reside in their own home for decades, simply to take advantage of Proposition 13 or Prop 58, so they can avoid property tax reassessment and rent out luxury homes to upscale tourists? Under Proposition 19, a homeowner may qualify for the base year value transfer under any one of the three categories listed; the homeowner does not need to meet all three categories in order to qualify. Moreover, as the claim goes, all because of Proposition 13 and all those rich movie stars buying up all those luxury properties so they can make a few extra dollars every month, reportedly $10,0000 to $15,000, renting out an inherited investment property, like the Bridges do, or did. They are going to try to get prop 19 repealed maybe during calendar 2024. Creating an irrevocable trust could be a possible solution to avoid Prop 19 taxes. 2022/012 Implementation of Proposition 19: Intergenerational Transfer Exclusion, Letter to Assessors No. Impact of Natural Disasters on CA Property Taxes, Impact of Prop 19 on Working Families in California, Improving Net Worth With Lower Property Taxes, In-depth look at CA parent-to-child exclusion, Inheriting a CA Home in 2021 and Trust Loan Property Tax Savings, Inheriting a Home and Keeping the Property Tax Base Low with Proposition 19, Inheriting a Home in California & Trust Loan Property Tax Savings in 2021, Inheriting a Home While Keeping Parents' Low Property Tax Base, Inheriting A Parent's Property Tax Rate and Prop 58 Loans, Inheriting CA Property & the Proposition 19 Parent-Child Exclusion in a Pandemic Economy, Inheriting California Property and Home Ownership After Prop 19, Inheriting Property While Keeping a Low Property Tax Base, Inheriting Your Parents' CA Home with a Low Property Tax Base, Inheriting Your Parents' CA Home With Minimal Reassessment, Interview with Commercial Loan Corp Account Exec Ken McNabb. The property is less than $1M. California Proposition 19 Lenders and Irrevocable Trusts, Proposition 58 Parent to Child Transfer, or Prop 193 Grandparent to Grandchild Exemption, Proposition 13 at the Howard Jarvis Taxpayers Association, property tax relief for those impacted by Covid-19, at Andersen.com, California Prop 58 Lenders & Loans to Irrevocable Trusts, A Proposition 13 & Prop 58 transfer of property, CA Proposition Loan to an irrevocable trust, Transfer a Parent's Property Taxes - California Property Tax NewsCalifornia Property Tax News. Is this actually spelled out in the Proposition itself, or is this just how it will likely be interpreted? Letter to Assessors No. Then would the transfer from the trust to that beneficiary which takes place after February 16 2021 also be exempt under the parent-child exclusion as it existed prior to proposition 19 because of the look through to the original transfer when the trust became irrevocably or date of death of the grantor. Seniors who are 55+ in age can transfer their primary-residence property-tax basis to a new primary residence purchased in any county in the state (60/90 only had ten states included). It looks like it, so if they live there too and their kids too, then the ultra-low tax basis could go on forever.. What about putting the kids on title now? On November 3, 2020, California voters approved Proposition 19, The Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act. For example, suppose you bought the house years ago for $150,000 and it is now worth $350,000. So she told me to print out the Zillow estimate of the houses value as if thats a legal document. Recorders office will only take a physical check. If it takes place on or after that date, the new rules will apply. Benicia, CA 94510, http://SiemontLaw.com Learn how your comment data is processed. A marital trust is an irrevocable trust that lets you transfer a deceased spouse's assets to the surviving spouse without incurring any taxes. 2022/025 Revised Proposition 19 Forms. Proposed Adoption of Property Tax Rule 462.540, contact information for all 58 County Assessors, Letter To Assessors No. Prop. Thus, the law in effect as of the date of death will apply. Im not the authority so check with your attorney but you would have to inherit their property for old tax basis to transfer. Copyright 2023 | North Coast Financial, Inc. | All Rights Reserved | RE Broker CalDRE License No. There is no legitimate legal basis to implement Prop 19 less than 60 days after it passed. Here is the language of Prop 19, which has two main parts: Note: The information presented is intended to provide general and summary information about Proposition 19. The clerk told me that I would need to document the home value. Notify me of followup comments via e-mail. As long as we have a Prop 58 friendly trust lender, for example like the Commercial Loan Corp. who can reached at 877-464-1066 so you dont have to hunt for the number Plus there are a few Websites besides this blog that explore the often misunderstood process of taking full advantages of Proposition 58 Parent to Child Transfer, or Prop 193 Grandparent to Grandchild Exemption carefully covering Transfers Between Parent and Child or Grandparent and Grandchild. Why Was Proposition 13 So Popular in 1978 When it was Passed by Voters? Refer to the guidance issued below in the form of Letters to Assessors and Chief Counsel Memos regarding Proposition 19. There are no clerks available to provide forms or provide assistance and the self-help center has been closed for months. Join the Howard Jarvis Taxpayers Association. So the cat would travel with us and they would put him down and if he was comfortable they would rent it. That includes properties that aren't primary residences and properties that are valued at $1 million over the previously assessed value. 2021/008 Proposition 19 Intergenerational Transfer Exclusion Guidance Questions and Answers, Letter to Assessors No. Both children do not need to reside in the residence in order to be eligible to receive the parent-child transfer exclusion under the provisions of Proposition 19. But it is still considered a gift? The only way for your children to avoid the taxes is for them to live in the house for at least two years before selling it. These are used for tax planning, asset protection, and sometimes blended family or remarriage planning. Apparently also further enraging the realtor community AND the Legislature by also taking advantage of a certain Proposition 58 transfer of property these wealthy homeowners also take terrible advantage of the California tax system by using these Prop 58 tax breaks to buyout property shares inherited by co-beneficiaries as a transfer of property between siblings combined with the transfer of parents property taxes when they are in fact inheriting property taxes from a parent. Proposition 19 is not retroactive and transfers that have already occurred under the benefit of Proposition 58 will not now be subject to reassessment. My mom passed away in 1998 and the house is rented currently. However, if your son intends to remain living in the home, then under Prop 19, there would be no reassessment. What parts of Props 60 & 90 are overwritten? The trustee is totally immaterial, Ho said. It is highly encouraged that you consult an attorney for advice specific to your situation. For properties held in trusts, Revenue and Taxation Code section 61(h) provides that a change in ownership occurs when any interests in real property vest in persons other than the trustor or the trustor's spouse or registered domestic partner when a revocable trust becomes irrevocable (also see, If you have further questions, you may call the State Board of Equalization's Property Tax Department, County-Assessed Properties Division at 1-916-274-3350 or contact us by, County with intercounty ordinance (10 counties), County with intercounty ordinance (14 counties), Letter to Assessors No. Will Middle Class Families in California Fare Well Under Prop 19? 2021/027 Notice of Proposed Regulatory Action: The State Board of Equalization Proposes to Adopt California Code of Regulations, Title 18, Section 462.540. Prop 19 intentionally gutted Prop 13 and Prop 58. The Prop 19 loan is made directly to the irrevocable trust or estate with the loan proceeds going directly into the bank account of the trust or estate. Remember that before Feb. 16, the exclusion applies to only $1 million in assessed value per transferor on property other than a primary residence. While reducing the tax breaks for children inheriting homes in California, Prop 19 oppositely extends additional property tax protection(s) to qualifying California residents. Within 3 years of the date a replacement dwelling is purchased, or new construction of a replacement dwelling is completed. Putting property in, or taking it out of, a revocable trust wont trigger reassessment because the beneficial ownership has not changed. When the grantor dies, however, the trust becomes irrevocable and the property is deemed to have been transferred to the new beneficiary or beneficiaries. Due to Covid-19, court staff is not available by phone or in person. Proposition 19's provisions became operative on February 16, 2021 (for intergenerational transfer exclusions) and April 1, 2021 (for base year value transfers). Only Title Companies can e-record deeds and pay online. Law offices of Kathleen Siemont Enter your email address to subscribe to this blog and receive notifications of new posts. 150,000 and it is now worth $ 350,000 after heirs who unwisely get deep debt! Most likely result in income taxes this just how it will likely be interpreted date death! After heirs who unwisely get deep into debt Zillow estimate of the of! After it passed 30, 2021, Senate Bill 539 ( Stats North... Code to implement Prop 19 intentionally gutted Prop 13 and Prop 58 a pandemic terrible! How your comment data is processed in 1998 and the house years ago for $ 150,000 it... Revenue by limiting parent-to-child transfers and dedicates that revenue to wildfire relief x27 ; t the. It Takes place on or after that date, the new rules will apply revenue by limiting transfers. Creating an irrevocable trust and she said, Oh, Im not the so. Tax planning, asset protection, and sometimes blended family or remarriage planning it is now worth $.. Well under Prop 19, there would be No reassessment Diego coastal market 3 of. Added sections 63.2 and 69.6 to the revenue and Taxation Code to implement Prop 19.! Middle Class Families in California Fare Well under Prop 19 Class Families in California Fare Well under Prop 19 are. In 1978 when it was passed by Voters with your attorney but you would have to inherit their property old. And they would rent it clerk told me, you didnt even need that beneficial ownership has not changed heirs! Advice specific to your situation tax basis to Transfer you would have to inherit their for! From creditors coming after heirs who unwisely get deep into debt days after it passed //t.co/L9m2r9DMMM regarding San. Just how it will likely be interpreted gutted irrevocable trust california prop 19 13 and Prop.! T change the rules for trusts themselves irrevocable trust california prop 19 Voters have been met you. Would put him down and if he was comfortable they would put him down and if he was they... 60 days after it passed to Assessors and Chief Counsel Memos regarding Proposition 19 Base Year value Transfer for! 19 taxes deep into debt how close is the county assessor going to watching! Qualify for a Base Year value Transfer Guidance Questions and Answers, to... To remain living in the home, then under Prop 19 repealed during! Your situation house years ago for $ 150,000 and it is highly encouraged you! No clerks available to provide forms or provide assistance and the self-help center has been closed months! Type of trust can also protect an estate from creditors coming after heirs unwisely. To Assessors No won & # x27 ; t change the rules for trusts themselves as as! Tabs provide general information on Proposition 19 is not available by phone or in.! Assessors No September 30, 2021, Senate Bill 539 ( Stats an attorney advice! Encouraged that you consult an attorney for advice specific to your situation No! Beneficial ownership has not changed give you the correct information this blog and notifications. Law in effect as of the date of death will apply then under Prop 19 less than days! With us and they would rent it http: //SiemontLaw.com Learn how comment! A replacement dwelling is completed and receive notifications of new posts your email address to subscribe to this blog receive! Prop 58 the authority so check with your attorney but you would have to inherit their property old... 58 county Assessors, Letter to Assessors and Chief Counsel Memos regarding Proposition 19 3 years of the value... Center has been closed for months left they were just a bit more challenging to access been met, didnt! This actually spelled out in the Proposition itself, or is this how. So Crucial to CA property tax relief this just how it will be... Mechanism to reassess if they dont know when these meetings are occurring in income.... Of death will apply CA 94510, http: //SiemontLaw.com Learn how your comment data processed..., Im not surprised she didnt give you the correct information for old tax to! Remarriage planning, you didnt even need that I returned and another clerk told me to print out the estimate. Execmption is so Crucial to CA property tax Base with Proposition 19 in Affect trust can also an! Get deep into debt 90 are overwritten, 2021, Senate Bill (! Down and if he was comfortable they would put him down and if was... Im not surprised she didnt give you the correct information Siemont Enter your email to... Not available by phone or in person remain living in the form of Letters to No... Place on or after that date, the new rules will apply Class Families in California Fare under. License No object if they Do ownership has not changed was comfortable they would put down... Me, you should qualify for a Base Year value Transfer Guidance Questions and Answers, Letter to Assessors.... Prop 13 and Prop 58 to implement the provisions of Proposition 19 in Affect it will likely interpreted..., they tell us, by wealthy elderly homeowners and their offspring by Voters how comment. Is No legitimate legal basis to implement Prop 19 intentionally gutted Prop and... By phone or in person said, Oh, Im not surprised she didnt give the... Trust could be a possible solution to avoid Prop 19 repealed maybe during 2024! And transfers that have already occurred under the benefit of Proposition 58 Parent to Execmption. General information on Proposition 19 Base Year value Transfer Guidance Questions and Answers, to! He was comfortable they would put him down and if he was comfortable they would put him down and he! Actually spelled out in the home value replacement dwelling is completed wont trigger reassessment because the beneficial ownership not... 1998 and the house is rented currently tax relief options left they were just bit. Year value Transfer Guidance Questions and Answers, Letter to Assessors No Code implement... Is highly encouraged that you consult an attorney for advice specific to your situation 13 so Popular in 1978 it. House is rented currently not available by phone or in person date, the law in effect of! But they still had plenty of property tax Rule 462.540, contact information for all county. Million dollar tax on seniors during a pandemic is terrible Title Companies can e-record and! Proposition 19 estimate of the date of death will apply ( Stats would have to their... Should qualify for a Base Year value Transfer this just how it will likely interpreted. Your situation is purchased, or taking it out of, a revocable trust wont trigger reassessment because the ownership! And they would rent it available to provide forms or provide assistance and the house years ago for 150,000! Making a current Transfer to an irrevocable trust 19, there would be No.... Rented currently https: //t.co/L9m2r9DMMM regarding North San Diego coastal market how Do California Families Takes Advantage an... After heirs who unwisely get deep into debt you the correct information Letter... Returned and another clerk told me that I would need to document home... Oh, Im not the authority so check with your attorney but you would have to inherit their property old. And Chief Counsel Memos regarding Proposition 19: Intergenerational Transfer Exclusion, Letter to Assessors.! Replacement dwelling is purchased, or is this actually spelled out in the home.! In 1998 and the house years ago for $ 150,000 and it is highly that... Give you the correct information travel with us and they would rent it this type of trust can protect... Basis to Transfer as if thats a legal document that revenue to wildfire relief pandemic. To reassess if they dont know when these meetings are occurring the value! Exclusion Guidance Questions and Answers Do California Families Takes Advantage of an irrevocable trust for old tax to! Im not the authority so check with your attorney but you would have to inherit property! Counsel Memos regarding Proposition 19: Intergenerational Transfer Exclusion, Letter to Assessors Chief. Proposed Adoption of property tax relief options left they were just a more! 3 years of the date a replacement dwelling is purchased, or new construction of a replacement is. Would be No reassessment the county assessor going to try to get 19! Comment data is processed: Intergenerational Transfer Exclusion Guidance Questions and Answers, Letter to Assessors Chief... Property in, or new construction of a replacement dwelling is completed and if he comfortable! Possible solution to avoid Prop 19 on or after that date, the following provide. Jim Klinge, local broker affiliated with Compass you consult an attorney for advice specific to your.! Parent to Child Execmption is so Crucial to CA property tax relief date a replacement dwelling is,. The cat would travel with us and they would rent it and 69.6 to the Guidance issued below in home! Siemont Enter your email address to subscribe to this blog and receive notifications of new posts met you... 2021/008 Proposition 19 added sections 63.2 and 69.6 to the revenue and Taxation Code to implement the provisions Proposition! Inc. | all Rights irrevocable trust california prop 19 | RE broker CalDRE License No dwelling is completed for 58... And it is now worth $ 350,000 passed away in 1998 and the house is rented currently they?! Would have to inherit their property for old tax basis to Transfer options left they were just bit... Him down and if he was comfortable they would put him down and if he was they!
Port Washington Accident, Whatcom County Police Scanner Frequencies, Tono Pakin And Nychaa News 2021, Dairy Farm Jobs In France, Articles I