Los Angeles County Assessor's Office - Important Announcements

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	Domestic Partnership Reappraisal Exclusion Expanded
	Under Proposition 13, property can be reappraised when a change in ownership occurs. There are provisions in the law, however, when a change in ownership is excluded from reappraisal. For example, changes in ownership between spouses and between parent and child may not be subject to reappraisal. In 2005, the Legislature passed and the Governor signed SB 565 which excluded from reappraisal changes in ownership between registered domestic partners. The exclusion applied to changes in ownership that occurred on or after January 1, 2006. In 2007, the Legislature passed and the Governor signed SB 559. This bill allows registered domestic partners whose property was reassessed due to a change of ownership between January 1, 2000, and January 1, 2006, to apply to the county assessor to receive a reversal of the reassessment. The application must be submitted no later than June 30, 2009. Any reassessment reversal granted will only apply to the assessment year during which the claim is filed. No refunds are allowed for any prior assessment year. Click here for the Claim for Reassessment Reversal for Registered Domestic Partners. Please note that the claimant must provide a copy of the “Certificate of Registered Domestic Partnership” naming both the transferee and transferor as registered domestic partners and reflecting that the registered domestic partnership was created on or before the transfer date of the property. Click here to read the press release.

	Posted by Website, Thursday, January 17, 2008

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