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.

Reassessment Reversal for Local Registered Domestic Partners:

Effective September 29, 2018, transfers between locally registered domestic partners which occurred between 1/1/2000 and 6/26/2015 and were reassessed for change in ownership may now be reversed. An application form BOE-62-LRDP must be filed with the Assessor's Office by June 22, 2022. The property tax relief is prospective (future) only; no refunds of taxes paid in prior years. For more detailed information this exclusion is explained in the State Board of Equalization Letter to Assessors 2018-57.  (ref. Revenue and Taxation Code 62(q))

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 that Occur On or After February 16, 2021, subject to Prop 19 Provisions

Under Proposition 19, 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 the principal residence of the transferor only and the transferee is required to occupy the property as their principal residence also.  
  • This exclusion is limited to the sum of taxable value of the property plus $1 million of market value.  Any overage is added to the taxable value to determine the new taxable value.  
  • Family farms also may qualify for this exclusion with no principal residence requirement.  Read more about Proposition 19.

Transfers that Occurred Before February 16, 2021, subject to Prop 58 Provisions

Transfers of real property from parents to children (or children to parents) that occurred before February 16, 2021 fall under the old rules of Prop 58. These transfers 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 exclusion benefit applies to parent/child transfers made on (or after) November 6, 1986.  Please read the instructions included with the claim form carefully.


Filing Requirements

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 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 please call the Assessor’s Office at (916) 875-0750 (8am-4pm), FAX our office at (916) 875-0765, or email us at assessor@saccounty.net​.  

Important: Voters passed Proposition 19 in November 2020.  The portion of that law that affects parent to child transfers and grandparent to grandchild transfers is effective 2/16/2021.  Transfers that occur prior to that date fall under Proposition 58 and Proposition 193 provisions, respectively.  Transfers that occur on or after 2/16/2021 are subject to the new provisions under Proposition 19. Go to Proposition 19​ to learn more.

Grandparent to Grandchild Change in Ownership Exclusion (PR193):

The Grandparent to Grandchild Exclusion is subject to the same dates and principal residence requirements as the Parent Child Exclusion as stated above, with one limiting condition:  Parent(s) of the grandchild, who qualifies as a child(ren) of grandparent, must be deceased on the date of transfer [RTC Sec. 63.1(c)]. 

For more information, please call the Assessor’s Office at (916) 875-0750 (8am-4pm), or FAX our office at (916) 875-0765. 



For more information, see the California State Board of Equalization California State Board of Equalization Prop 58 & 193 FAQs​.  ​

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​. ​​​​​​​​