Trusts
Some answers to common questions about transfers to and from trusts
Important note
This page provides general information only. It is not legal advice. If you have questions about your specific situation, please contact an attorney or a property tax professional.
Transfers Into or Out of Trusts
- Holding property in a trust does not prevent reassessment. Whether a transfer to or from a trust is reassessable depends on who holds the beneficial interest. If the beneficial interest changes, it may be considered a change in ownership.
- In most cases, transfers into or out of trusts will not be reassessed if the current owner and/or their spouse or domestic partner (registered with the California Secretary of State) is the present beneficiary of the trust.
- If someone other than the property owner or their spouse or registered domestic partner is named as a present beneficiary of the trust, the property will be reassessed.
- Since trust beneficiaries are usually not listed on deeds or other public documents, the Assessor may ask for a copy of the trust to determine who holds the beneficial interest. Trust documents shared with the Assessor are kept confidential and are not public records.
- If you hold property in joint tenancy with someone other than a spouse or registered domestic partner, transferring the property to a revocable trust may break the joint tenancy. This could lead to property tax reassessment. If your property is held in joint tenancy, talk with an attorney or property tax professional before making any title changes. They can help you understand how those changes may affect your property taxes.
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Page updated June 10, 2025
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