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 on a transfer between local registered domestic partners. It is one of the forms listed by the Los Angeles County Assessor, and it is also numbered OWN-78. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original form is published at the agency's address linked on this page.
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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 county assessor to obtain a reversal of a property reassessment that followed a transfer between local registered domestic partners.
The form rests on Revenue and Taxation Code section 62(p), which says that a change in ownership does not include a transfer of real property between local registered domestic partners that occurred on or after January 1, 2000 and on or before June 26, 2015. Covered transfers include transfers to a trustee for a partner's benefit, transfers that take effect on a partner's death, transfers under a property settlement agreement or a decree of dissolution, the creation, transfer or termination of a co-owner's interest solely between partners, and distributions from a legal entity in connection with a dissolution. A transferee whose property was reassessed contrary to that rule can obtain a reversal by applying to the assessor of the county where the property is located.
The form has four parts: A describes the reassessed property, B names the transferor and transferee, C gives the date the registered domestic partnership was created, and D requires a copy of the partnership certificate. A certification and signature block follows. The form states that it is subject to public inspection. The Los Angeles County Assessor lists it as BOE-62-LRDP / OWN-78 on its forms page.
Who needs to file BOE-62-LRDP?
The transferee in a transfer of real property between local registered domestic partners files this claim when the property was reassessed for a change in ownership and the transfer occurred from January 1, 2000 through June 26, 2015. The transferee, or a legal representative signing for the transferee, signs the certification.
Section 62(q)(3), as quoted on the form, defines a "local registered domestic partner" as a partner in a registered domestic partnership established by a city, county, city and county, or special district, where both conditions are met:
- the registrants were of the same sex at the time of registration; and
- the registrants were not in a registered domestic partnership with, or married to, any other person at the time of the transfer.
The form also requires that the partnership was created before or on the same date as the transfer. It does not cover transfers outside the January 1, 2000 through June 26, 2015 period. The transferor's date of death is entered only if applicable.
When to file BOE-62-LRDP
The form prints June 30, 2022 as the date by which the claim must be filed with the county assessor, and the same date appears in the statute quoted on its second page. Only transfers that occurred between January 1, 2000 and June 26, 2015 qualify.
Timing also affects the result. The reversal applies only from the lien date of the assessment year in which the claim is filed, and no refunds are made for prior years. The form says that a claim missing sections may be denied and that it will not be processed without the attached partnership certificate. Check with the county assessor about any current filing arrangements.
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
Describe the reassessed property
In item A, enter the street address, city and Assessor's Parcel Number of the property that was reassessed for a change in ownership.
Enter recording details
In item A, enter the County Recorder's document number, the date of transfer of interest and the recording date. The transfer must fall between January 1, 2000 and June 26, 2015.
Name the parties to the transfer
In item B, enter the transferor and the transferee. Add the transferor's date of death only if applicable.
Give the partnership creation date
In item C, enter the date the registered domestic partnership was created. It must be prior to or concurrent with the date of transfer in item A.
Prepare the item D attachment
Item D requires a copy of a certificate or other document from the local government agency naming the transferor and transferee as registered domestic partners. Keep it ready to attach to the printed claim.
Sign and date the certification
The transferee, or a legal representative, signs and dates the certification that the information is true and correct and that the transferee was a local registered domestic partner on the date of transfer.
Add contact information
Enter the printed name of the transferee or legal representative and a title if applicable. Add the mailing address, daytime phone number and email address.
Review, download and attach
Check that every section is complete, then download or print the completed PDF from FillingPDF. Attach the partnership document and submit the package as described under How to submit.
How to submit BOE-62-LRDP
File the claim with the county assessor of the county where the property is located. The form names no address, portal or other channel of its own, so ask the assessor's office how it accepts claims. The Los Angeles County Assessor lists the form at https://assessor.lacounty.gov/forms.
- Attachment: include a copy of the certificate or other document from the local government agency naming the transferor and transferee as registered domestic partners. The form states the claim will not be processed without it.
- Signature: the transferee or the transferee's legal representative signs and dates the certification.
- Fee: the statute quoted on the form allows a county to charge a fee for its costs, not above actual costs incurred. The form gives no amount, so ask the assessor.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing without the copy of the local registered domestic partnership certificate; the form states the claim will not be processed without it.
- Claiming a transfer outside January 1, 2000 through June 26, 2015, the only period the form accepts.
- Entering a partnership creation date later than the date of transfer; item C must be prior to or concurrent with the transfer date in item A.
- Leaving sections blank; the form warns that the claim may be denied if all sections are not completed.
- Expecting a refund for earlier years; the reversal applies only from the lien date of the assessment year in which the claim is filed.
- Having someone other than the transferee or a legal representative sign the certification.
- Filing after the June 30, 2022 date printed on the form.
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 on a transfer between local registered domestic partners. It rests on Revenue and Taxation Code section 62(p) and covers transfers from January 1, 2000 through June 26, 2015.
Who qualifies as a local registered domestic partner on this form?
A partner in a registered domestic partnership established by a city, county, city and county, or special district, where the registrants were of the same sex at registration and neither was in another partnership with, or married to, any other person at the time of the transfer.
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 that names the transferor and transferee as registered domestic partners. The form says your claim will not be processed without that certificate.
What is the deadline on Form BOE-62-LRDP?
The form prints June 30, 2022 as the date by which the claim must be filed with the county assessor. It also limits eligible transfers to those between January 1, 2000 and June 26, 2015.
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 that no refunds will be made for any prior years.
Is there a fee to file the claim?
The statute quoted on the form lets a county charge a fee for its costs, not above the actual costs incurred. The form prints no amount, so ask the county assessor's office for any fee that applies.
Where do I file Form BOE-62-LRDP?
With the assessor of the county where the property is located. The form prints no address or portal, so ask that assessor's office how it accepts claims. The Los Angeles County Assessor lists the form at https://assessor.lacounty.gov/forms.
Can I fill out Form BOE-62-LRDP online on FillingPDF?
Yes. 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 county assessor yourself.
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