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.
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.