As of January 1, 2000, property transfers between registered domestic partners are not subject to reassessment as changes in ownership under California law. Similar to spouses, transfers between domestic partners due to a property settlement, domestic partner dissolution, or the death of a registered domestic partner are excluded from reassessment.
To qualify for this exclusion, domestic partners must be registered with the California Secretary of State. Partners who are not registered do not qualify for the Registered Domestic Partners Exclusion.
Important Dates for Registered Domestic Partners and Same-Sex Marriages
January 1, 2000 – January 1, 2006: Transfers between registered domestic partners that were reassessed during this period may qualify for a reassessment reversal if a claim was filed by June 30, 2009. Claims filed after this date only provide prospective relief.
Prospective relief applies starting from the fiscal year (beginning July 1) of the calendar year in which the claim is filed. No refunds are issued for taxes already paid.
January 1, 2006: Registered domestic partners were granted the same property exclusion rights as spouses (Revenue and Taxation Code § 62p).
June 16, 2008 – November 5, 2008: Same-sex marriages performed during this period are recognized.
June 28, 2013: All same-sex marriages are recognized.
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 form provides the Assessor with the necessary information about the type of transfer.