domestic partner survivor benefits

Under California law, when a spouse dies and the other spouse inherits the couple’s home, the state will not reassess the tax value of the couple’s home. In 2003, the California Board of Equalization (BOE) adopted a rule that extended a similar protection to same-sex couples. When several county assessors filed a lawsuit challenging this rule in 2005, NCLR, Lambda Legal, and the law firm of Munger, Tolles & Olson, LLP, represented Equality California and three same-sex couples...