Property taxation: change in ownership: exclusion: local registered domestic partners.

The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as, among other things, the appraised value of that real property when a change in ownership has occurred. Existing law provides that specified transfers are not deemed a change in ownership, including any transfer between registered domestic partners, as provided. This bill would also exclude from the definition of "change in ownership" any transfer of property occurring on or after January 1, 2000, to June 26, 2015, inclusive, between local registered domestic partners, as defined. The bill would require any transferee whose property was reassessed in contravention of this provision to obtain a reversal of that reassessment upon application to the county assessor, as provided. The bill would authorize the county to charge a fee related to the application and reassessment reversal. The bill would require the State Board of Equalization to prescribe the form for claiming the reassessment reversal. The bill would require any reassessment reversal to apply commencing with the lien date of the assessment year in which the claim is filed. By imposing new duties upon local county officials with respect to the change in ownership exclusion described above, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.