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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:
(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:
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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:
(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:
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