The interspousal exclusion protects the surviving spouse from property tax reassessment when property is transferred due to death or retained in a divorce settlement. This exclusion applies to both same-sex and opposite-sex married couples. Same-sex marriages performed between June 16, 2008, and November 5, 2008, are recognized, as well as all same-sex marriages from June 28, 2013, onward.
No claim form is required to establish the interspousal exclusion. However, the Assessor may request supporting documentation, such as a divorce decree, settlement agreement, or death certificate, to confirm eligibility.
Filing Requirements:
When recording a grant deed, quitclaim deed, affidavit of death of joint tenant, or affidavit of death of trustee, complete the Preliminary Change of Ownership Report (Section A). This section provides the Assessor with the necessary information about the type of transfer.
