Exemptions - Domestic partners.

San José Municipal Code § 4.58.085

in effect

4.58.085 - Exemptions - Domestic partners. A. The tax imposed pursuant to this chapter shall not apply to any transfer of real property between domestic partners during the term of their domestic partnership, if the requirements of Section 4.58.085D. are satisfied. B. The tax imposed pursuant to this chapter shall not apply to any transfer of real property between domestic partners for the purposes of effecting a division of assets upon the termination of their domestic partnership, provided that such property was acquired by either or both of the domestic partners prior to the termination of the domestic partnership, if the requirements of Section 4.58.085E. are satisfied. C. For purposes of this section, "domestic partners" means two individuals who have a current declaration of domestic partnership on file with the California Secretary of State pursuant to the Domestic Partner Registration Act, California Family Code Section 297, et. seq., as may be amended, identifying themselves as each other's domestic partner. D. Domestic partners transferring real property to one another during the term of their domestic partnership shall be exempt from paying the tax imposed under this chapter if they provide a certified copy of their declaration of domestic partnership to the county recorder, or other evidence deemed sufficient by the director of finance of the city showing that they have a current declaration of domestic partnership on file with the California Secretary of State, at the time the instrument transferring the real property is recorded. E. Domestic partners transferring real property to one another for purposes of effecting a division of assets after the termination of their domestic partnership shall be exempt from paying the tax imposed under this chapter if they provide a certified copy of their notice of termination of domestic partnership filed with the California Secretary of State pursuant to the Domestic Partner Registration Act, California Family Code Section 297 et. seq., as may be amended, to the county recorder, or other evidence deemed sufficient by the director of finance of the city showing that they have a current notice of termination on file with the California Secretary of State, at the time the instrument transferring the real property is recorded. (Ord. 26611.)

Source: City of San José, Municipal Code (Municode Library, library.municode.com)URL: https://library.municode.com/ca/san_jose/codes/code_of_ordinances?nodeId=TIT4REFIBUTA_CH4.58REPRCOTA_4.58.085EXOMPAFetched: 11/1/2026