External form summary
Revenue and Taxation Code section 62(p) provides that change in ownership shall not include: any transfer of real property occurring on or after January 1, 2000, to June 26, 2015, inclusive, between local registered domestic partners.
Important: In order to qualify for this reassessment reversal, a claim form must be completed and filed with the county assessor. Proof of eligibility is required. Please complete all sections or your claim may be denied.
Please note:
- This reversal only applies to transfers that occur on or after January 1, 2000 through June 26, 2015.
- The reassessment reversal only applies starting with the lien date of the assessment year in which the claim is filed. No refunds will be made for any prior year(s).
- The claim form must be filed by June 30, 2022.