As of January 1, 2000, all transfers between Registered Domestic Partners are not subject to reassessment as changes in ownership under California law.
As with spouses, transfers between domestic partners that are pursuant to a property settlement or domestic partner dissolution of agreement do not trigger reassessment. Similarly, transfers that occur because of the death of a registered domestic partner are also excluded from reassessment.
Registered Domestic Partners are registered with the California Secretary of State.
Domestic partners not registered with the California Secretary of State do not qualify as Registered Domestic Partners Exclusion.
Important Date for Registered Domestic Partners and Same Sex Marriages:
From January 1, 2000 to January 1, 2006, transfers between Registered Domestic Partners that were reassessed for change in ownership may apply for claim for reassessment reversal by June 30, 2009. Claims filed after June 30, 2009 will be prospective. Prospective relief is applied “commencing with the lien date of the assessment year in which the claim is filed.” In other words, when a claim for prospective relief is filed, relief is applied to the fiscal year which begins on July 1 of the calendar year in which the claim is filed. There is no refund on the taxes paid.
As of January 1, 2006, registered domestic partners are given same exclusion rights as spouses. R&T code 62(p).
From June 16, 2008 to November 5, 2008, same sex marriages performed during this period are recognized.
On June 28, 2013, same sex marriages are recognized.
Filing Requirements:
When recording the 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 which provides additional information to the assessor for the type of transfer.
