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 (530) 749-7820.