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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 (530) 749-7820.