Form BOE-62-LRDP, Claim for Reassessment Reversal for Local Registered Domestic Partners, is the claim a transferee files with the county assessor to undo a change-in-ownership reassessment on a transfer between local registered domestic partners. This version is issued by the Riverside County Assessor-County Clerk-Recorder and is one of the Riverside County Assessor forms for exemptions and exclusions. The form covers only transfers made from January 1, 2000 through June 26, 2015. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the county at rivcoacr.org.
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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 property transferee files with the county assessor to obtain a reversal of a reassessment that treated a transfer between local registered domestic partners as a change in ownership.
The form rests on Revenue and Taxation Code section 62(p), which the form quotes. Under it, change in ownership does not include a transfer of real property made between local registered domestic partners from January 1, 2000 through June 26, 2015, inclusive. The excluded transfers include, but are not limited to:
- transfers to a trustee for a partner's benefit, or by a trustee to the trustor's partner;
- transfers that take effect upon a partner's death;
- 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 partners;
- distributions of a legal entity's property to a partner or former partner in connection with a settlement or decree.
A transferee whose property was reassessed contrary to this rule may obtain a reversal by applying to the county assessor. This form is that application. The reversal applies starting with the lien date of the assessment year in which the claim is filed, and the form states that no refunds are made for prior years. The form is not a general exclusion claim: it does not cover transfers outside the dates above or partners who fall outside the definition of a "local registered domestic partner."
Who needs to file BOE-62-LRDP?
The transferee in a transfer of real property between local registered domestic partners files this claim, if the property was reassessed for a change in ownership and the transfer occurred on or after January 1, 2000 and on or before June 26, 2015. A legal representative may sign for the transferee: the signature line reads "Signature of transferee registered domestic partner or legal representative," and asks for the representative's title.
To count as a "local registered domestic partner" under section 62(q)(3), as quoted on the form, both of these must be true:
- the partnership was established by a city, county, city and county, or special district, and the registrants were of the same sex at the time of registration;
- the registrants were not in a registered domestic partnership with, or married to, any other person at the time of the transfer.
The partnership must also have been created on or before the date of the transfer. The form says proof of eligibility is required and that incomplete claims may be denied. It does not apply to transfers made before January 1, 2000 or after June 26, 2015.
When to file BOE-62-LRDP
The form states that the claim must be filed with the county assessor by June 30, 2022; the statute text printed on the back repeats that the transferee's application must be made no later than that date. The transfer being claimed must have occurred between January 1, 2000 and June 26, 2015. The date the registered domestic partnership was created (item C) must be on or before the date of transfer entered in item A.
The reversal applies starting with the lien date of the assessment year in which the claim is filed, and no refunds are made for prior years. The form sets no processing time. For questions about a claim, contact the Assessor-County Clerk-Recorder at (951) 955-6200.
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 (item D); 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, Assessor's Parcel Number and the County Recorder's document number of the property that was reassessed for a change in ownership.
Enter transfer and recording dates
Still in item A, enter the date of transfer of interest and the recording date. The transfer must fall between January 1, 2000 and June 26, 2015.
Identify the transferor and transferee
In item B, enter the transferor and the transferee. If the transferor has died, enter the date of death in the field marked "Date of death, if applicable."
Enter 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. Have it ready to attach.
Sign the certification
The transferee registered domestic partner, or a legal representative, signs and dates the certification that the information is true and correct and that the signer was a local registered domestic partner on the date of transfer.
Add printed name and contact details
Enter the printed name of the transferee or legal representative, and a title if a representative signs. Add the mailing address, daytime phone number and email address.
Review, download and attach the certificate
Check that every section is complete, then download or print the completed PDF from FillingPDF in black ink on 8 1/2" x 11" white paper and attach the partnership document before submitting as described under How to submit.
How to submit BOE-62-LRDP
The county's forms page says its forms do not allow online submission and must be delivered by mail or in person to your local Assessor-County Clerk-Recorder office. The claim is filed with the county assessor.
- By mail or in person: deliver the completed claim to the Riverside County Assessor-County Clerk-Recorder. The form header gives the office address as PO BOX 751, RIVERSIDE, CA 92502-0751, the telephone number (951) 955-6200 and the website www.rivcoacr.org.
- Print requirements: the county requires all of its forms to be printed in black ink on 8 1/2" x 11" white paper.
- Attachment: include a copy of the local registered domestic partnership document. The form says the claim will not be processed without that certificate.
The statute text on the form allows a county to charge a fee for its costs of the application and reversal, not exceeding actual costs; ask the office at (951) 955-6200 whether a fee applies. The form is subject to public inspection. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Omitting the copy of the local registered domestic partnership certificate; the form says the claim will not be processed without it.
- Entering a partnership creation date in item C that is later than the date of transfer in item A; it must be prior to or concurrent with the transfer date.
- Claiming a transfer made before January 1, 2000 or after June 26, 2015; only transfers in that period are eligible.
- Leaving sections blank; the form says to complete all sections or the claim may be denied.
- Relying on a partnership that does not meet the definition, such as registrants who were not of the same sex at registration or who were married to or partnered with another person at the time of transfer.
- Expecting refunds for earlier years; the reversal applies only from the lien date of the assessment year in which the claim is filed.
- Submitting the claim after the printed deadline of June 30, 2022.
- Printing on colored paper, in a color other than black ink, or on a size other than 8 1/2" x 11"; the county requires black ink on white paper.
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 covers transfers made from January 1, 2000 through June 26, 2015, under Revenue and Taxation Code section 62(p).
What is a local registered domestic partner on this form?
Under section 62(q)(3), as quoted on the form, it is a partnership established by a city, county, city and county, or special district. The registrants must have been of the same sex at registration and not in a partnership with, or married to, anyone else at the time of transfer.
What is the deadline for filing the BOE-62-LRDP claim?
The form states that the claim must be filed with the county assessor by June 30, 2022, and the statute text on it repeats that date. For any question about a claim now, call the Riverside County Assessor-County Clerk-Recorder at (951) 955-6200.
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.
Can I submit the Riverside County Assessor claim online?
No. The county says its forms do not allow online submission and must be delivered by mail or in person to the Assessor-County Clerk-Recorder office. You can fill out the PDF online on FillingPDF, but FillingPDF does not file it with the county.
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 are made for any prior years.
Who signs Form BOE-62-LRDP?
The transferee registered domestic partner signs the certification, or a legal representative signs for the transferee. A representative also enters a printed name and title on the form.
Is there a fee to file the claim?
The statute text printed on the form says a county may charge a fee for its costs of the application and reversal, not exceeding actual costs. The form states no amount, so ask the Assessor-County Clerk-Recorder at (951) 955-6200.
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