As of Monday, April 29, the Office of the Assessor-Recorder has a new main office phone number, 628-652-8100. For the 12 months following this transition, constituents who call the Office’s prior phone number will automatically be transferred to our new line. As part of this transition, the Office is instituting key upgrades to improve the experience that San Franciscans have when calling us. To learn more, click here.

The inter-spousal exclusion protects the surviving spouse when a death occurs or when a spouse retains property in a divorce settlement from reassessment. The definition of married couples includes both same sex couples as well as opposite sex couples.

There is no claim form required to be filed to establish the inter-spousal exclusion.  However, supporting documentation, such as a divorce decree, settlement agreement, or death certificate may be requested by the assessor to establish the eligibility of the exclusion.

From June 16, 2008 to November 5, 2008, same sex marriages performed during this period are recognized.

On June 28, 2013, same sex marriages are recognized.

Filing Requirements:
When recording the Grant Deed, Quitclaim deed, Affidavit of Death of Joint Tenant or Affidavit of Death of Trustee, complete the Preliminary Change of Ownership report, section A which provides additional information to the assessor for the type of transfer.

No. All transfers between spouses during the marriage are excluded from reassessment regardless of the vesting on title. The vesting may be joint tenants, tenants in common, community property, community property with right of survivorship or in the family trust.
No. Transfers of ownership as a result of dissolution of marriage do not trigger reassessment.
No. If you received a Proposition 8, declined in market relief during the transferred date, or the fair market value of the property is lower than your Proposition 13 factored base year value, it will be better for you to accept a new Proposition 13 base year value for the transfer. This will result in a lowered factored base year value in the long run.
If you still have questions about inter-spousal transfers, please call the San Francisco Assessor’s Office at 415-554-5596 for more information.