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EF-62-LRDP-R00-1118-41000799-2
BOE-62-LRDP (P2) REV. 00 (11-18)
REVENUE AND TAXATION CODE SECTION 62(q)
Change in ownership shall not include: (q) (1) Any transfer of property occurring on or after January 1, 2000, to June 26, 2015, inclusive, between
local registered domestic partners, including, but not limited to:
(A)T
deceased transferor, or by a trustee of such a trust to the local registered domestic partner of the trustor.
(B)T.
(C) Transfers to a local registered domestic partner or former local registered domestic partner in connection with a property settlement
agreement or decree of dissolution of a local registered domestic partnership or legal separation.
(D)The creation, transfer, or termination, solely between local registered domestic partners, of any co-owner’s interest.
(E)The distribution of a legal entity’s property to a local registered domestic partner or former local registered domestic partner in exchange
for the interest of the local registered domestic partner in the legal entity in connection with a property settlement agreement or a decree
of dissolution of a local registered domestic partnership or legal separation.
(2) Any transferee whose property was reassessed in contravention of this subdivision shall obtain a reversal of that reassessment upon
application to the county assessor of the county in which the property is located. Application by the transferee shall be
made to the assessor no later than June 30, 2022. A county may charge a fee for its costs related to the application and
reassessment reversal in an amount that does not exceed the actual costs incurred. This paragraph shall be liberally construed
to provide the benefits of this subdivision and Article XIII A of the California Constitution to local registered domestic partners.
Under section 62(q)(2)(E), any reassessment reversal granted pursuant to a claim shall apply commencing with the lien date of the assessment
Section62(q)(3)definesa“localregistereddomesticpartner”asaregistereddomesticpartnershipestablishedbyacity,county,cityand
or special district in which both of the following conditions are met:
(A) The registrants were of the same sex at the time of registration.
(B) The registrants were not in a registered domestic partnership with, or married to, any other person at the time of the transfer.
THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION
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