Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2010
Revenue and Taxation Code
Property Taxation
Part 0.5. Implementation of Article XIII A of the California Constitution
Table of Contents
Chapter 1. Base Year Values | (View entire chapter)
- 50 Base year value for property purchased or changes ownership
- 51 Adjustments to base year values
- 51.5 Errors and omissions in determination of base year value
- 52 Valuation of restricted property
- 53 Base year value for fruit, nut trees, and grapevines
- 53.5 Base year value of leach pads, tailing facilities, and settling ponds
- 54 Assessment procedures; Nordlinger v. Hahn
Chapter 2. Change in Ownership and Purchase | (View entire chapter)
- 60 Meaning of "change in ownership"
- 61 "Change in ownership" includes
- 62 "Change in ownership" exclusions
- 62.1 "Change in ownership" exclusion
- 62.2 "Change in ownership" exclusion
- 62.11 Certificates of sale; right of redemption period
- 63 Interspousal transfers
- 63.1 Transfers between parents and their children
- 64 Corporation and partnership interests
- 65 Termination of joint tenancy or tenancy in common [Repealed]
- 65 Joint tenancy interests
- 65.1 Percentage interests; units or lots in a complex with common areas or facilities
- 66 Vesting of employee benefit plan
- 67 "Purchase"
- 68 "Change in ownership" exclusion; replacement property
- 69 Disaster relief
- 69.3 Transfer of base year value to replacement dwelling; disasters
- 69.4 Transfer of base year value; environmentally contaminated property
- 69.5 Transfer of base year value to replacement dwelling
Chapter 3. New Construction | (View entire chapter)
- 70 "Newly constructed"; "new construction"
- 71 New base year value
- 72 Copies of building permits, occupancy certificates, building plans, and maps
- 73 "Newly constructed"; "new construction"; exclusion [Repealed]
- 73 "Newly constructed"; "new construction"; exclusion [Repealed]
- 73 "Newly constructed"; "new construction"; exclusion
- 73.5 Water conservation equipment [Repealed]
- 74 Fire sprinkler systems, extinguishing systems, etc.
- 74.3 Disabled person accessibility exclusion
- 74.5 Seismic rehabilitation improvements [Repealed]
- 74.5 Seismic retrofitting improvements
- 74.6 Disabled person accessibility exclusion
- 74.7 Environmentally contaminated property exclusion
Chapter 3.5. Change in Ownership and New Construction After the Lien Date | (View entire chapter)
Article 1 Definitions And General Provisions
- 75 Legislative intent
- 75.1 Application
- 75.2 "Current roll"
- 75.3 "The roll being prepared"
- 75.4 "Current tax rate"
- 75.5 "Property"
- 75.6 "Fiscal year"
- 75.7 "Supplemental roll"
- 75.8 "New base year value"
- 75.9 "Taxable value"
Article 2 Assessments on the Supplemental Roll
- 75.10 New base year value
- 75.11 Supplemental assessments
- 75.12 New construction; notice to assessor
- 75.13 Supplemental assessment not an escape assessment
- 75.14 Supplemental assessment; limitation
- 75.15 Taxable fixtures
- 75.16 Computing the value of fixtures [Repealed]
Article 2.5 Application of Inflation Rate
Article 3 Exemptions
- 75.20 Exemptions granted not affected
- 75.21 Applicable to supplemental assessments; claim; filing date
- 75.22 Determination of exemption eligibility; 90 days
- 75.23 Supplemental assessment; limitation [Repealed]
- 75.23 Change in ownership; exempt property sold to ineligible transferee
- 75.24 Determination of exemption eligibility; qualified organizations—180 days
Article 4 Notice Of Assessment
Article 5 Transmittal Of Supplemental Assessments To The Auditor
- 75.40 Transmittal of supplemental assessment to auditor
- 75.41 Computation of tax
- 75.42 Enrollment on supplemental roll
- 75.43 Refunds
Article 6 Collection Of Supplemental Taxes
- 75.50 Transmittal of supplemental assessments on supplemental roll to tax collector
- 75.51 Mailing of supplemental tax bills
- 75.52 Due date
- 75.53 Delinquency
- 75.54 Effect of lien
- 75.55 Refunds [Repealed]
- 75.55 Cancellation; exemption
Article 6.5 Reimbursement For County Costs
- 75.60 Allocation for administration
- 75.65 Supplemental Roll Administrative Cost Fund
- 75.66 No further appropriation and no reimbursement
Article 7 Disposition Of Revenues
- 75.70 Allocations to school districts
- 75.71 Amount of allocations
- 75.72 Distribution of penalties, costs, or other charges
Article 8 Effective Date
Chapter 4. Assessment Appeals | (View entire chapter)
- 80 Application for reduction in base-year value
- 80.1 Assessment appeals; opinions of value
- 81 Base value other than 1975 base value
Chapter 5. Taxpayer Reporting | (View entire chapter)
Chapter 5.5. Property Tax Rates | (View entire chapter)
Chapter 6. Allocation of Property Tax Revenues [Repealed]
Chapter 6. Allocation of Property Tax Revenue | (View entire chapter)
Article 1 Definitions And Administration
- 95 Definitions
- 95.2 Property tax administrative costs; 1990–91
- 95.3 Property tax administrative costs
- 95.31 State-County Property Tax Administration Loan Program
- 95.35 State-County Property Tax Administration Grant Program
- 95.4 County costs; limitations
Article 2 Basic Revenue Allocations
- 96 1979–80 fiscal year allocation
- 96.1 Subsequent fiscal year allocations
- 96.15 Subsidiary districts merged with cities
- 96.16 County of Orange allocations
- 96.165 County of Orange allocations; post court action invalidation
- 96.18 County of San Diego allocations
- 96.19 County of Riverside allocations
- 96.2 Property tax apportionment factors
- 96.21 County of Solano allocations
- 96.22 1988–89 fiscal year allocation to city zoos
- 96.23 County of Nevada allocation
- 96.25 County of Plumas allocations
- 96.27 Santa Clara County Central Fire Protection District allocations
- 96.3 Pension system costs; 1983–85
- 96.31 Purposes for which ad valorem property taxes may be increased
- 96.4 Allocations; redevelopment project areas
- 96.5 Allocation of "annual tax increment"
- 96.52 Santa Barbara County Fire District allocations
- 96.6 Redevelopment increment
- 96.7 Independent local health special districts
- 96.8 Effective tax rate reductions
- 96.81 Allocations; State Controller audits 1993–2001
Article 3 Revenue Allocation Shifts For Education
- 97 1992–93 fiscal year allocations
- 97.1 1993–94 fiscal year allocations
- 97.2 Property tax reduction per county
- 97.21 Fire protection special districts
- 97.22 Alameda Contra Costa Transit District allocations
- 97.23 Chino Basin Municipal Water District
- 97.3 Computation modifications; 1993–94
- 97.31 Reduction transfers; eligible counties
- 97.313 Reduction transfers; eligible counties
- 97.32 Memorial districts
- 97.33 Oakland/Berkeley fire property tax revenue loss
- 97.34 Revenue reduction; water quality control compliance costs
- 97.35 Community service districts
- 97.36 County allocation reductions
- 97.361 County allocation reductions; supplemental roll
- 97.37 Reductions; limitations; libraries
- 97.38 Computations; Marin County and Mono County community college districts
- 97.39 Computations; Santa Clara County fire districts
- 97.4 County allocations
- 97.41 Qualifying county service area allocations
- 97.43 Educational Revenue Augmentation Fund cap
- 97.44 County of San Luis Obispo allocations
- 97.45 2003–04 fiscal year allocations
- 97.46 County offices of education and community college factors
- 97.68 Sales and Use Tax Compensation Fund
- 97.69 Sales and Use Tax Compensation Fund; restrictions
- 97.70 Vehicle license fee adjustment
- 97.71 Property tax allocation reduction; 2004–05 and 2005–06
- 97.72 Enterprise special districts; 2004–05 and 2005–06
- 97.73 Nonenterprise special districts; 2004–05 and 2005–06
- 97.74 Enterprise and nonenterprise special districts; 2006–07 [Repealed]
- 97.75 County services; city reimbursement fee
- 97.76 Controller notification
- 97.77 Enterprise and nonenterprise special districts; debt pledges
- 97.78 Allocations; Fresno Metropolitan Flood Control District
- 97.80 Property tax revenue allocation computations; Orange County
Article 4 Tax Equity Allocations For Certain Cities
- 98 Computation modifications; TEA formula
- 98.01 Computation modifications; TEA formula
- 98.02 Computation modifications; County of Ventura
- 98.03 Qualifying city exclusion
- 98.04 Computations; County of Santa Clara [Repealed]
- 98.1 Computations; County of Orange
Article 5 Jurisdictional Changes And Negotiated Transfers
- 99 Effect of jurisdictional changes on computations
- 99.01 Effect of jurisdictional changes on special districts
- 99.02 Computations for transfer of revenues between local agencies
- 99.03 Effect of jurisdictional change; Riverside County
- 99.1 Subsequent computations for transfer of revenues between local agencies
- 99.2 Application of 1980 amendments to Section 99
Article 6 Miscellaneous Provisions
- 100 Unitary and operating nonunitary property
- 100.01 County-assessed property rights; interests; assessed value
- 100.05 Property tax revenue allocation; suspension of prohibition of local government reductions
- 100.06 Property tax revenue allocation; 2009–10 fiscal year
- 100.1 County allocations; railway companies 1988–89 to 2006–07
- 100.11 County allocations; railway companies
- 100.2 Supplemental revenues; apportionment
- 100.3 County of Santa Cruz allocations
- 100.4 County of Marin allocations
- 100.6 Allocations; special districts; Sacramento County
- 100.7 County of San Bernardino allocation
- 100.9 County allocations; electrical generation facilities
- 100.95 Property tax allocation; public utilities; constructed after January 1, 2007