Strong v. State Board of Equalization

Opinion

SCOTLAND, P. J.

The State Board of Equalization has promulgated a rule that grants to registered domestic partners certain property tax relief afforded to spouses. County assessors unsuccessfully challenged the rule in the trial court and now appeal, arguing that it is unconstitutional. We disagree.

In 1978, voters adopted Proposition 13, a constitutional amendment, which limits the amount of ad valorem tax assessed on real property unless there has been a “change in ownership.” After the Legislature defined such a change of ownership to exclude, among other things, real property…