Registered domestic partners - Los Angeles County Assessor

Page 3How May a Registered Domestic Partnership be Terminated?The domestic partnership can beterminated under certain conditions,as provided by FamilyCode section 299, by filing aNotice of Termination of DomesticPartnership with the Secretaryof State. The domesticpartnership shall be terminatedsix months after the date of filingof said notice, provided thatneither party has, before theeffective date, filed with theSecretary of State a Revocationof Termination of DomesticPartnership (Form NP/SF DP-3), as provided by Family Codesection 299. If all conditions ofFamily Code section 299 are notmet, domestic partnerships mustbe terminated through proceedingsin California SuperiorCourt.The California Supreme Courtdecision issued on May 15, 2008,regarding same-sex marriages didnot invalidate or change any ofthe Family Code statutes relatingto registered domestic partners.Until a Notice of Termination ofDomestic Partnership (FormNP/SF DP-2) is filed with theoffice of the Secretary of State, aregistered domestic partnershipThis includes situations wherethe courts have, through retainedjurisdiction, left property dispositionmatters open or modifiablein the future. Thus, "in connectionwith" includes postdissolutiontransfers providedfor in the terms of a settlementagreement. Transfers in connectionwith the dissolution are notreassessed. Where propertyrights have been definitely andwill remain active on the California'sDomestic Partnership Registry.The office of the Secretaryof State will continue to processDeclarations of Domestic Partnership,Notices of Terminationof Domestic Partnership andother related filings as permittedby the domestic partnership lawIf you have specific questionsabout how the Supreme Court'sdecision may apply to your circumstances,you should consultwith private legal counsel.What are the Property Tax Consequences of the Termination of a Registered DomesticPartnership?Similar to the interspousal exclusion,Section 62(p) of the Revenueand Taxation Code appliesto any transfer of real propertyto a registered domestic partneror former registered domesticpartner that is in connectionwith a property settlement agreement,decree of dissolution of aregistered domestic partnership,or legal separation.permanently settled and the decreeof dissolution has becomefinal, however, Section 62(p) willnot apply to any subsequenttransfers between the formerpartners. Transfers occurringafter the final dissolution areNOT exempt from reassessment.“The domesticpartnership canbe terminatedunder certainconditions…”What are the Property Tax Consequences of the Death of a Registered Domestic Partner?For spouses, transfers of realproperty or legal entity intereststhat take effect upon the deathof a spouse are excluded fromthe definition of change in ownershipunder R&T Code Section63(b). Such transfers includetransfers by will, intestate succession,and trust.For registered domestic partners,transfers of real property or legalentity interests that take effectupon the death of a registereddomestic partner are excludedfrom the definition of change inownership if the date of deathoccurs on or after January 1,2006. (R&T Code, Section 62(p)(1)(B)) This exclusion applies toall transfers resulting from thedeath of a registered domesticpartner, including transfers bywill, intestate succession, ortrust. Additionally, the inheritanceof property via intestatesuccession from one's registereddomestic partner is excludedfrom change in ownership if thedate of death occurred on orafter November 13, 2003. (SBERule462.240(k))The death of aregistered domesticpartner may beexcluded

REGISTERED DOMESTIC PARTNERSPage 4Does the Domestic Partnership Exclusion Apply to Same SexUnions Sanctioned by Other States?Under Family Code section 299.2, California willrecognize a same sex legal union, other than a marriage,which is validly formed in another jurisdictionoutside California and is substantially equivalentto a California registered domestic partnership,regardless of whether it bears the name "domesticpartnership." Thus, transfers between such personsalso qualify for the Registered Domestic PartnerExclusion.The rights andresponsibilities ofdomesticpartners and/orsame sex couplesis an evolving areain many regards ofCalifornia Law.Legal Disclaimer:The rights and responsibilitiesof domestic partners and/orsame sex couples is an evolvingarea in many regards of CaliforniaLaw. This publication reflectsthe Assessor's policies andprocedures in effect based onstatutes in effect at the time ofthis publication. Future publicationsand updates to the assessorwebsite, forms etc. will bepublished as needed based onnewly adopted legislation, legalfindings etc. If you are contemplatingtransferring real propertyor a mobile home, the Assessor'soffice recommends thatyou contact your attorney and/or accountant prior to the transfer.Transferring an ownership interestmay have unintended andpotentially unwelcome financialand legal consequences.The information containedherein is not intended to providelegal advice; rather it is toinform registered domestic partnersof important changes in thelaw.

Page 5For More Information:You may also contact us for any other general property tax questions, on a 24 hours a day basis, in the followingways:Assessor’s Website: To research comparable sales, verify valuations, download forms, learn how appraisalsare made, and more, visit: http://assessor.lacounty.govAssessor’s Email: Send your questions, comments, and suggestions to:helpdesk@assessor.lacounty.govLos Angeles County Property Tax Website: General information regarding propertytaxes, including how to read your tax bill and where to find answers to yourquestions. Visit: http://www.lacountypropertytax.comProperty Information Hotline: Minimal wait times, averaging less than a minute.Fast transfers to expert staff during normal business hours. Just call toll free1.888.807.2111.Automated Interactive Voice System: Information on valuations and taxes canbe obtained by entering the Assessor Identification Number from a property taxbill.Call 213.974.3838 or the toll free number above.Si desea ayuda en Espanol, llame al numero 1.888.807.2111Assessor’s Public Service LocationsMain OfficeKenneth Hahn Hall of Administration500 West Temple Street, Room 225Los Angeles, CA 90012-27701.888.807.2111North District Office13800 Balboa BoulevardSylmar, CA 91342818.833.6000South District Office1401 E. Willow StreetSignal Hill, CA 90755562.256.1701East District Office1190 Durfee AvenueSouth El Monte, CA 91733626.258.6001West District Office6120 Bristol ParkwayCulver City, CA 90230310.665.5300Lancaster Regional Office251 East Avenue K-6Lancaster, CA 93535661.940.5700E-35P Revised 1/2013