SB 559 – Fair and Equal Taxation for Surviving Partners Act
Prior to 2006, California law did not allow registered domestic partners to transfer property between each other without having its value reassessed, which can often result in increased tax liability. The Fair and Equal Taxation for Surviving Partners Act allows certain domestic partners to seek a reduction in their property taxes if those taxes were unfairly increased prior to the availability of comprehensive domestic partnership protections in California.
Status: Introduced February 22, 2007. Passed by Senate on June 4 by a 23-12 vote. Passed Assembly on September 4 by a 45-29 initial vote. Signed by Governor Schwarzenegger; became law on January 1, 2008.
Lead Author: Senator Christine Kehoe (D-San Diego)
Sponsor: Equality California
Technical Assistance and Drafting: Lambda Legal
Date Last Modified: 4/25/2008