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Change in ownership shall not include: q 1 Any transfer of property occurring on or after January 1,to June 26,inclusive, betweenlocal registered domestic partners, including, but not limited to: 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.
Transfers that take effect upon the death of a local registered domestic partner. 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. Application by the transferee shall be made to the assessor no later than June 30, 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 Eany 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. B The registrants were not in a registered domestic partnership with, or married to, any other person at the time of the transfer. The registrants were not in a registered domestic partnership with, or married to, any other person at the time of the transfer. Acrobat Reader is required to view PDF documents. Download Acrobat Reader. Stephen L. Vagnini Monterey County Assessor.
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