Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010

Property Tax Calendar

Table of Statutes with Repeal or Sunset Dates


Statute Title Repeal or Sunset Date
§ 62(p) Registered Domestic Partner Reassessment Reversals—Filing Deadline. Provides a retrospective change in ownership exclusion for any transfer of property between registered domestic partners occurring between January 1, 2000 and January 1, 2006 if a person files a claim to reverse the reassessment by June 30, 2009. June 30, 2009
§ 214.02 Welfare Exemption: Property in its Natural State. Extends the welfare exemption to properties used exclusively for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, or open-space lands used solely for recreation and for the enjoyment of scenic beauty, provided that properties are open to the general public, subject only to reasonable restrictions. January 1, 2013
§ 402.10 Intercounty Pipeline Rights-of-Way—Assessment Methodology. A codified agreement reached in 1996 between county assessors and intercounty pipeline rights-of-way owners setting forth the methodology for valuing these interests for the 1984–85 through 2010–11 tax years. The interests are valued according to a prescribed dollars-per-mile schedule that benefits from a presumption of correctness when used. January 1, 2011
§ 401.17 Commercial Common Carriers—Assessment Methodology. Sets forth the methodology for determining the market value of certificated aircraft owned by commercial air carriers for the 2005–06 to 2010–11 fiscal years. June 30, 2011
§ 441(m) Commercial Common Carriers—Consolidated Property Statements. Allows a centralized system for commercial air carriers to file one annual property statement with a designated "lead" county for certificated aircraft as well as other personal property and real property fixtures located at airport locations. December 31, 2010
§ 1153.5 Commercial Common Carriers—Lead County Assessment Duties. Sets forth the lead county duties and allows a coordinated multi-county audit team to perform mandatory audits of commercial air carriers. January 1, 2009
Government Code § 51257 Williamson Act: Lot Line Adjustments. Allows parties to a contractdeletion to simultaneously rescind and re-enter into to a new contract to facilitate lot line adjustments. January 1, 2011
Government Code § 51298 & 51298.5 Capital Investment Incentive Program. Allows local governments to pay a "capital investment incentive amount" for 15 years to attract qualified manufacturing facilities. Effectively allows a portion of property taxes paid on properties with a value of more than $150 million to be rebated back under specified conditions. January 1, 2017