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 (530) 749-7820.