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Del Norte: BOE-62-LRDP

Del Norte County: BOE-62-LRDP

Del Norte: BOE-62-LRDP REV.00 (11-18) for 2019

Claim For Reassessment Reversal For Local Registered Domestic Partners

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BOE-62-LRDP:

CLAIM FOR REASSESSMENT REVERSAL FOR LOCAL REGISTERED DOMESTIC PARTNERS

REVENUE AND TAXATION CODE SECTION 62(q)

Change in ownership shall not include: (q) (1) Any transfer of property occurring on or after January 1, 2000, to June 26, 2015, inclusive, betweenlocal registered domestic partners, including, but not limited to:

  1. Transfers to a trustee for the beneficial use of a local registered domestic partner, or the surviving local registered domestic partner of adeceased transferor, or by a trustee of such a trust to the local registered domestic partner of the trustor.
  2. Transfers that take effect upon the death of a local registered domestic partner.
  3. Transfers to a local registered domestic partner or former local registered domestic partner in connection with a property settlementagreement or decree of dissolution of a local registered domestic partnership or legal separation.
  4. The creation, transfer, or termination, solely between local registered domestic partners, of any co-owner’s interest.
  5. The distribution of a legal entity’s property to a local registered domestic partner or former local registered domestic partner in exchangefor the interest of the local registered domestic partner in the legal entity in connection with a property settlement agreement or a decreeof dissolution of a local registered domestic partnership or legal separation.

(2) Any transferee whose property was reassessed in contravention of this subdivision shall obtain a reversal of that reassessment upon application to the county assessor of the county in which the property is located. Application by the transferee shall be made to the assessor no later than June 30, 2022. A county may charge a fee for its costs related to the application and reassessment reversal in an amount that does not exceed the actual costs incurred. This paragraph shall be liberally construed to provide the benefits of this subdivision and Article XIII A of the California Constitution to local registered domestic partners.

Under section 62(q)(2)(E), 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.

Section 62(q)(3) defines a “local registered domestic partner” 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:

  1. 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.
  2. The registrants were not in a registered domestic partnership with, or married to, any other person at the time of the transfer.

See Instructions   



Important Additional Taxpayer Information Provided by Del Norte County

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Download Form BOE-62-LRDP

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