Claim for Reassessment Reversal for Local Registered Domestic Partners
The claim for reassessment reversal for local registered domestic partners provides retrospective relief for any transfer of real property between local registered domestic partners that occurred from January 1, 2000 through June 26, 2015. A reassessment that occurred during this period may now be reversed on a prospective basis beginning with the lien date of the assessment year in which the claim is filed. “Local registered domestic partner” is defined as a registered domestic partnership established by a city, county, city and county, 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.
Application by the transferee shall be made to the assessor no later than June 30, 2022. Any reassessment reversal granted pursuant to a claim shall apply commencing with the lien date of the assessment year in which the claim is filed. No refunds will be made for any prior assessment year.
Last updated: 12/31/18