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CA AB2663

Bill

Status

Passed

9/29/2018

Primary Sponsor

Laura Friedman

Click for details

Origin

State Assembly

2017-2018 Session

AI Summary

  • Excludes from property tax "change in ownership" any property transfer occurring between January 1, 2000 and June 26, 2015 between local registered domestic partners (same-sex partnerships registered by cities, counties, or special districts).

  • Allows transferees whose property was wrongly reassessed under prior law to apply to county assessors for reassessment reversal by June 30, 2022, with counties permitted to charge fees not exceeding actual costs.

  • Requires the State Board of Equalization to prescribe a claim form titled "Claim for Reassessment Reversal for Local Registered Domestic Partners" and establishes documentation requirements including proof of local registered domestic partnership status.

  • Specifies that any approved reassessment reversal applies starting with the lien date of the assessment year in which the claim is filed, with no refunds for prior assessment years.

  • Prohibits state reimbursement to local agencies for property tax revenues lost due to this exclusion.

Legislative Description

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

Last Action

Chaptered by Secretary of State - Chapter 919, Statutes of 2018.

9/29/2018

Committee Referrals

Appropriations8/8/2018
Governance and Finance6/7/2018
Rules5/31/2018
Appropriations4/9/2018
Revenue and Taxation3/8/2018

Full Bill Text

No bill text available