Change in Ownership Reassessment Exclusions Including Transfers Between Family Members

Exclusion Forms 

Revenue and Taxation Codes (R & T Code​) referenced below are found ​on the California Legislative Information​ website.

Refinancing:   

Refinancing a real estate loan is not considered a change in ownership, and should not result in a reassessment. There is no form to complete for this exclusion.  The Assessor will typically request additional information from the property owner to verify that the transaction was for refinancing purposes only.  (ref. Revenue and Taxation Code 62(c)) ​

For further information contact the Assessor at (916) 875-0750 (8am-4pm), or by FAX at (916) 875-0765. ​  
Husband/Wife (Inter-Spousal) Change in Ownership Exclusion:

Transfers of property between spouses during marriage are excluded from reassessment.  Transfers between former spouses after marriage (in connection with a property settlement agreement or dissolution) are also excluded.  No form is required.  However, additional documentation may be necessary.  (Ref. R & T Code Sec. 63)  

For more information see the California State Board of Equalization FAQs.   You may also call the Assessor’s Office at (916) 875-0750 (8am-4pm), or FAX our office at (916) 875-0765

Registered Domestic Partners Change In Ownership Exclusion:

Beginning January 1, 2006, transfers of real property between registered domestic partners (as defined in Section 297 of the Family Code) are not considered assessable changes in ownership.  There is no form to complete.  However, documentation will be requested.  (ref. Revenue and Taxation Code 62(p))         

This exclusion includes (but is not limited to):

  • A transfer in (or out) of a trust for the benefit of a partner.
  • The addition of a partner on a deed.
  • A transfer upon the death of a partner.
  • A transfer pursuant to a settlement agreement.
  • A transfer pursuant to a court order upon termination of the domestic partnership.

For more information see the California State Board of Equalization California State Board of Equalization FAQs.   You may also call the Assessor’s Office at (916) 875-0750 (8am-4pm), or FAX our office at (916) 875-0765

Cotenancy Change in Ownership Exclusion:

Transfer of a cotenancy interest from one cotenant to another due to the death of one cotenant (and after January 1, 2013) may be excluded from reassessment if certain conditions are met. (Ref. R & T Code Sec. 62.3​)

This exclusion is explained in the State Board of Equalization Letter to Assessors 2013-21.

Cotenancy Residency Exclusion Affidavit (BOE 58 H) form 

You may also request the form (or ask questions) by calling (916) 875-0750 (8am-4pm), or by FAX at (916) 875-0765

Parent/Child Change in Ownership Exclusion (PR58):

Transfers of real property from parents to children (or children to parents) may be excluded from reassessment if a claim is filed and certain requirements are met.  This exclusion applies to a principal residence and up to $1,000,000 (taxable value) of additional real estate.  This provision of the law is called “Prop 58”.

A claim for this exclusion must be filed within 3 years of the date of transfer in order to receive this benefit as of the transfer date.  If a claim is eligible, but not filed timely, the exclusion will begin with the calendar year in which the claim is filed.  The exclusion benefit applies to parent/child transfers made on (or after) November 6, 1986.  The 3 year filing period applies to transfers occurring on (or after) September 30, 1990.   Claims filed more than 60 days after the date of the second notice of potential eligibility for exclusion from change in ownership will be subject to a $175 processing fee. (Ref. R & T Code Sec.63.1​)

For more information see the California State Board of Equalization California State Board of Equalization FAQs.   You may also call the Assessor’s Office at (916) 875-0750​ (8am-4pm), or FAX our office at (916) 875-0765

Claim for Reassessment Exclusion for Transfer Between Parent and Child (BOE-58-AH)

Grandparent to Grandchild Change in Ownership Exclusion (PR193):

Transfers of property from grandparents to grandchildren (one direction only) occurring on (or after) March 27, 1996 may be excluded from reassessment if a claim is filed and certain requirements are met.  One of the limiting conditions to this exclusion is that all parents (of the child(ren) to whom the property is being transferred) who qualify as children of the grandparents transferring the property, are deceased as of the date of transfer [R & T Code Sec. 63.1(c)]. 

For more information see the California State Board of Equalization California State Board of Equalization FAQs.   You may also call the Assessor’s Office at (916) 875-0750​ (8am-4pm), or FAX our office at (916) 875-0765. ​​

Grandparent to Grandchild Claim for Reassessment Exclusion for Transfer

Proportional Interest Transfer Change in Ownership Exclusion:

Any transfer between an individual and a legal entity (or between legal entities) that results solely in a change in the method of holding title (the proportional ownership interests of the transferors and transferees remain unchanged) is excluded from reassessment under Proposition 13.  No claim form is required.  However, additional documentation may be necessary.  (Ref. R & T Code Sec. 62(a)(2)​)

For further information contact the Assessor at (916) 875-0750 (8am-4pm), or by FAX at (916) 875-0765​. ​​​​​​​​