Form BOE-62-LRDP, Claim For Reassessment Reversal For Local Registered Domestic Partners, is the claim a transferee files with the county assessor to reverse a change-in-ownership reassessment of property transferred between local registered domestic partners. This copy is one of the forms published by the Alameda County Assessor and applies to transfers from January 1, 2000 through June 26, 2015, under Revenue and Taxation Code section 62(p). On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by the Assessor at the official link below.
Last updated
What is BOE-62-LRDP?
Form BOE-62-LRDP, Claim For Reassessment Reversal For Local Registered Domestic Partners, is the claim a transferee files with the Alameda County Assessor to reverse a change-in-ownership reassessment of property transferred between local registered domestic partners between January 1, 2000 and June 26, 2015.
The form rests on Revenue and Taxation Code section 62(p). That section says change in ownership does not include a transfer of real property between local registered domestic partners in that period, including, among others:
- transfers to a trustee for the benefit of a local registered domestic partner, or by a trustee to the partner of the trustor;
- transfers that take effect upon the death of a local registered domestic partner;
- transfers in connection with a property settlement agreement or a decree of dissolution or legal separation;
- the creation, transfer or termination of a co-owner's interest solely between the partners.
A transferee whose property was reassessed contrary to that rule can obtain a reversal by applying to the county assessor of the county where the property is located. Section 62(q)(3) defines a "local registered domestic partner" as a partnership established by a city, county, city and county, or special district in which the registrants were of the same sex at registration and neither was in another registered domestic partnership with, or married to, any other person at the time of the transfer.
The reversal applies starting with the lien date of the assessment year in which the claim is filed; no refunds are made for prior years. Page 1 of the form is the claim and page 2 explains the rule. The document is subject to public inspection.
Who needs to file BOE-62-LRDP?
The main group is a transferee whose property was reassessed for a change in ownership after a transfer between local registered domestic partners that occurred on or after January 1, 2000 through June 26, 2015. The transferee files the claim with the assessor of the county where the property is located; this version is the Alameda County Assessor's form.
Conditions the form attaches:
- The transferor and transferee must have been local registered domestic partners on the date of transfer, and the partnership must have been created before or on the date of transfer.
- The partnership must meet the section 62(q)(3) definition: established by a city, county, city and county, or special district; same-sex registrants at the time of registration; neither registrant in a registered domestic partnership with, or married to, any other person at the time of the transfer.
- A certificate or other document from the local government agency naming both as registered domestic partners must be attached.
Transfers outside January 1, 2000 through June 26, 2015 are not covered. The claim may be signed by the transferee or a legal representative; a representative enters a title on the form. If the transferor has died, the form asks for the date of death.
When to file BOE-62-LRDP
The claim must be filed with the county assessor by June 30, 2022. That date is printed on both pages of the form and in Revenue and Taxation Code section 62(p)(2), which says the transferee's application must be made to the assessor no later than June 30, 2022.
The reversal applies only starting with the lien date of the assessment year in which the claim is filed, and no refunds are made for any prior year. Because the filing date printed on this revision has passed, contact the Alameda County Assessor's Office at (510) 272-3787 about the current status of the claim before you rely on this form.
Documents you need
- A copy of a certificate or other document from the local government agency that names the transferor and transferee as registered domestic partners; the form says the claim will not be processed without it.
How to fill out BOE-62-LRDP
Confirm the transfer qualifies
Check that the transfer occurred from January 1, 2000 through June 26, 2015 and that both parties were local registered domestic partners as defined in section 62(q)(3).
Describe the reassessed property
In A, enter the street address, city and assessor's parcel number of the property that was reassessed for a change in ownership.
Enter the transfer and recording details
In A, enter the county recorder's document number, the date of transfer of interest and the recording date.
Name the transferor and transferee
In B, enter the transferor and the transferee. If the transferor has died, enter the date of death in the field marked if applicable.
Enter the partnership creation date
In C, enter the date the registered domestic partnership was created. It must be prior to or concurrent with the date of transfer in A.
Attach the partnership document
For D, attach a copy of the certificate or other document from the local government agency that names the transferor and transferee as registered domestic partners.
Complete the certification
Sign and date the certification as the transferee registered domestic partner or legal representative, then enter the printed name and, for a representative, the title.
Add your contact details
Enter your mailing address, daytime phone number and email address in the fields below the signature.
Review and download the PDF
Check every section, since an incomplete claim may be denied. Download or print the completed PDF from FillingPDF and send it with the certificate as described under How to submit.
How to submit BOE-62-LRDP
The form says the claim must be filed with the county assessor, and it prints the Alameda County Assessor's contact details. The Assessor's forms page lists this mailing address:
- Mail: Alameda County Assessor's Office, 1221 Oak Street, Room 145, Oakland, CA 94612. The form itself prints the ZIP+4 94612-4288. The Assessor asks that you write the work unit or topic on the envelope.
- Phone: (510) 272-3787. The form also prints fax (510) 272-3803.
- Email and web: [email protected] and www.acgov.org/assessor.
Attach a copy of the local registered domestic partnership document: the form says the claim will not be processed without that certificate. Include your name, mailing address and telephone number so the Assessor can process it. A county may charge a fee for its costs, not above actual costs; ask the Assessor's Office about any fee. If your property is in another California county, contact that county's assessor, as each county has its own forms. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving out the copy of the local registered domestic partnership certificate; the form states the claim will not be processed without it.
- Claiming a transfer that occurred before January 1, 2000 or after June 26, 2015; only transfers in that period qualify.
- Entering a partnership creation date later than the date of transfer in item A; item C must be prior to or concurrent with it.
- Filing after June 30, 2022 without first confirming with the Assessor that the claim will be accepted.
- Expecting a refund for earlier years; the reversal applies only from the lien date of the assessment year in which the claim is filed.
- Leaving sections blank; the form warns that an incomplete claim may be denied.
- Submitting the claim unsigned; the certification must be signed by the transferee partner or a legal representative.
- Sending the claim to the Alameda County Assessor for property located in another county; each county assessor handles its own claims.
Frequently asked questions
What is Form BOE-62-LRDP used for?
Form BOE-62-LRDP is the claim a transferee files with the county assessor to reverse a change-in-ownership reassessment of property transferred between local registered domestic partners from January 1, 2000 through June 26, 2015, under Revenue and Taxation Code section 62(p).
Who qualifies for a reassessment reversal under BOE-62-LRDP?
A transferee whose property was reassessed after a transfer between local registered domestic partners in the covered period. Both must have been partners on the transfer date, under a partnership meeting the section 62(q)(3) definition: same-sex registrants, with neither in another partnership or married to another person.
What is the deadline to file the BOE-62-LRDP claim?
The form states the claim must be filed with the county assessor by June 30, 2022, the same date given in section 62(p)(2). Since that date has passed, ask the Alameda County Assessor at (510) 272-3787 whether a claim can still be accepted.
What do I have to attach to Form BOE-62-LRDP?
Attach a copy of a certificate or other document from the local government agency naming the transferor and transferee as registered domestic partners. The form says the claim will not be processed without it.
Will I get a refund for earlier tax years?
No. The form says the reversal applies only starting with the lien date of the assessment year in which the claim is filed, and no refunds are made for any prior year.
Where do I send my claim to the Alameda County Assessor?
The Assessor's forms page gives the mailing address as Alameda County Assessor's Office, 1221 Oak Street, Room 145, Oakland, CA 94612; the phone number is (510) 272-3787. Write the work unit or topic on the envelope, and attach the partnership certificate.
Is there a fee to file the claim?
A county may charge a fee for its costs of the application and reassessment reversal, in an amount that does not exceed the actual costs. The form prints no amount, so ask the Alameda County Assessor's Office about any fee.
Can I fill out Form BOE-62-LRDP online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the claim; you submit it to the Alameda County Assessor through the Assessor's own channels.
Ready to fill out BOE-62-LRDP?
Fill out BOE-62-LRDP now