Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

CHAPTER 2. Equalization by State Board of Equalization

Chapter 2. Equalization by State Board of Equalization

Article 1. Generally

[Repealed by Stats. 1982, Ch. 327, in effect June 30, 1982.]

§ 1815. Survey; board's access to assessor's records. [Repealed.]

§ 1815.1. Audit; out-of-state records. [Repealed.]

§ 1815.2. "Total full value". [Repealed.]

§ 1815.3. Valuation of property. [Repealed.]

§ 1815.5. "Locally assessable property"; defined. [Repealed.]

§ 1816. Notice of board appraisals. [Repealed.]

§ 1816.1. Assessor's examination of board appraisals. [Repealed.]

§ 1816.2. Review of board appraisals; Office of Appraisal Appeals. [Repealed.]

§ 1816.3. Rules for appraisal review. [Repealed.]

§ 1817. Annual estimate of relationship of total assessed values to total full cash values. [Repealed.]

§ 1818. Tabulations of ratios; public inspection. [Repealed.]

§ 1819.Discussion of tabulations by assessor with board; publication of ratios. [Repealed.]

§ 1820. Appraisal data not public. [Repealed.]

§ 1821. Equalization on secured roll. [Repealed.]

§ 1823. Place of equalization; preliminary statement of changes; hearing. [Repealed.]

§ 1824. Entry of changes. [Repealed.]

§ 1825. Adjustment of tax rates; transmittal to Controller. [Repealed.]

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Article 1. Generally*

* Article 1 was added by Stats. 1982, Ch. 327, in effect June 30, 1982.

1815. Comparable sales provisions applicable. When valuing property, the board shall follow the provisions set forth in Section 402.5.

1816. Local valuation considerations and methods applicable. When valuing property other than "state-assessed property" as defined in Section 108, the board shall be subject to the same valuation considerations and methods applicable to assessors as provided by this code.

1817. Ratios of assessed value to fair market value. Commencing with the 1987–88 fiscal year and annually thereafter, the board shall determine the statewide and county-by-county ratio of assessed value to fair market value of locally assessed commercial and industrial real property in California. The board shall publish these ratios.

The board shall determine these ratios by sales-assessment ratio studies of commercial and industrial property which has been transferred, which may be supplemented by board appraisals and by review of the amount of new construction added to the assessment rolls each year. The board shall conduct ratio studies in accordance with statistical principles applicable to those studies.

For this purpose, the board and its duly authorized representatives shall have access to all records, public or otherwise, of any county assessor, and further, the board shall prescribe by rules the information which shall be necessary to be developed by the county assessors to enable the board to perform sales-assessment ratio studies and the format in which the data or information shall be transmitted by the county assessors to the board.

History.—Added by Stats. 1986, Ch. 1457, effective January 1, 1987.

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Article 1.5. Review of Assessment of Publicly Owned Property*

* Article 1.5 was added by Stats. 1971, p. 3515, in effect March 4, 1972.

1840. Time of application and contents. If any county, city and county, or municipal corporation desires to secure a review, equalization, or adjustment of the assessment of its property by the board pursuant to subdivision (g) of Section 11 of Article XIII of the California Constitution, it shall apply to the board therefor in writing on or before July 20, or within two weeks after the completion and delivery by the assessor of the local roll containing the assessment to the auditor as provided in Section 617, whichever is the later. If the assessment objected to is one made outside the regular period for such assessments, the application for review shall be filed with the board within 60 days from the date the tax bill is mailed to the assessee.

Every application shall show the facts claimed to require action of the board, and a copy thereof shall be filed with the assessor whose assessment is questioned. Upon receipt of a timely application, the board shall afford the applicant notice and a hearing in accordance with such rules and regulations as the board may prescribe. The failure to file a timely application shall bar the applicant from relief under subdivision (g) of Section 11 of Article XIII or this section.

History.—Stats. 1974, Ch. 311, p. 616, in effect January 1, 1975, substituted "subdivision (g) of Section 11" for "Section 1" in the first sentence of the first paragraph. Stats. 1990, Ch. 126, in effect June 11, 1990, substituted "pursuant to" for "in pursuance of" after "Board", "California" for "State" after "XIII of the" and, "the" for "such" after "containing" in the first sentence, and substituted "60 day" for "two weeks" after "within" in the second sentence in the first paragraph; and added a comma in between "application" and "the" in the second sentence, and added the third sentence in the second paragraph. Stats. 2006, Ch. 224 (SB 1607), in effect January 1, 2007, substituted "July 20" for "the third Monday in July" after "on or before" in the first sentence of the first paragraph.

1841. Transmission of board action. When the review, equalization, and adjustment are completed, the executive director of the board shall transmit to the auditor and the governing body of the taxing agency whose assessment is questioned, and to the applicant a notice of the action of the board with respect to the assessment. The notice is prima facie evidence of the regularity of all proceedings of the board resulting in the action that is the subject matter of the notice. Upon receipt of the notice the auditor shall enter upon the local roll any change in the assessment resulting from the action of the board.

History.—Stats. 2003, Ch. 471 (SB 1062), in effect January 1, 2004, substituted "executive director" for "secretary" after "are completed, the" in the first sentence and substituted "that" for "which" after "in the action" in the second sentence.

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Article 2. Real Estate Belonging to Insurance Companies

[Repealed by Stats. 1977, Ch. 246, in effect January 1, 1978.]

§ 1866. Insurer's realty assessment. [Repealed.]

§ 1867. Equalization. [Repealed.]

§ 1868. Order fixing value. [Repealed.]

§ 1869. Sole basis. [Repealed.]

§ 1870. Copy of order; effect. [Repealed.]

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Article 3. Equalization of State Assessed Property in Cities Making Their Own Assessments.

[Repealed by Stats. 1995, Ch. 497, in effect January 1, 1996.]

§ 1901. Equalization by board. [Repealed.]

§ 1902. Notices. [Repealed.]

§ 1903. Entry of changes. [Repealed.]