Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 6. Assessment Roll

Section 606

606. Land in multiple revenue districts. (a) Except as provided in subdivisions (b) and (c), when any tract of land is situated in two or more revenue districts, the part in each district shall be separately assessed.

(b) Where the owner of two or more contiguous parcels comprising the tract is identical, and the full value of any parcel is less than twenty-five thousand dollars ($25,000), that parcel may be combined with the contiguous parcel with the greatest assessed valuation.

(c) Where the owner of two or more contiguous parcels comprising the tract is identical, and the tract of land is being used for a single-family residence and constitutes 45,000 square feet or less, the smallest parcel may be combined with the largest contiguous parcel.

History.—Stats. 1978, Ch. 375, in effect January 1, 1979 added the balance of the sentence after "separately assessed". Stats. 1988, Ch. 560, in effect January 1, 1989, substituted "." for "; provided," after "assessed"; and substituted "However" for "however", substituted "two thousand" for "four hundred" after "than", substituted "$2,000" for "$400" after "dollars", and substituted "or that amount which is determined exempt pursuant to Section 155.20, that" for "such" after "($2,000)," in the second sentence. Stats. 1992, Ch. 663, in effect September 14, 1992, added "(a) Except . . . (c)," at the beginning of the first sentence; substituted "(b)" for "However," at the beginning of the second sentence, and substituted "five thousand dollars ($5,000)" for "two thousand dollars ($2,000), or that amount which is determined exempt pursuant to Section 155.20" after "than" therein; and added subdivision (c). Stats. 2001, Ch. 613 (SB 1184), in effect January 1, 2002, substituted "twenty-five" for "five" after "less than" and substituted "($25,000)" for "($5,000)" after "dollars" in the first sentence of subdivision (b), and substituted "45,000" for "15,000" after "constitutes" in the first sentence of subdivision (c).

Note.—Section 5 of Stats. 2001, Ch. 613 (SB 1184) provided that notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act. Sec. 6 therein provided that notwithstanding Section 17610 of the Government Code, if the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code. If the statewide cost of the claim for reimbursement does not exceed one million dollars ($1,000,000), reimbursement shall be made from the State Mandates Claims Fund.