Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 0.5. Implementation of Article XIII A of the California Constitution

Chapter 3.5. Change in Ownership and New Construction After the Lien Date

Article 4. Notice of Assessment

Section 75.31

75.31. Notice to assessee. (a) Whenever the assessor has determined a new base year value as provided in Section 75.10, the assessor shall send a notice to the assessee showing the following:

(1) The new base year value of the property that has changed ownership, or the new base year value of the completed new construction that shall be added to the existing taxable value of the remainder of the property.

(2) The taxable value appearing on the current roll, and if the change in ownership or completion of new construction occurred between January 1 and May 31, the taxable value on the roll being prepared.

(3) The date of the change in ownership or completion of new construction.

(4) The amount of the supplemental assessments.

(5) The exempt amount, if any, on the current roll or the roll being prepared.

(6) The date the notice was mailed.

(7) A statement that the supplemental assessment was determined in accordance with Article XIII A of the California Constitution that generally requires reappraisal of property whenever a change in ownership occurs or property is newly constructed.

(8) Any other information which the board may prescribe.

(b) In addition to the information specified in subdivision (a), the notice shall inform the assessee of the procedure for filing a claim for exemption that is to be filed within 30 days of the date of the notice.

(c) (1) The notice shall advise the assessee of the right to an informal review and the right to appeal the supplemental assessment, and, unless subject to paragraph (2) or (3), that the appeal shall be filed within 60 days of the date of mailing printed on the notice or the postmark date therefor, whichever is later. For the purposes of equalization proceedings, the supplemental assessment shall be considered an assessment made outside of the regular assessment period as provided in Section 1605.

(2) For counties in which the board of supervisors has adopted the provisions of subdivision (c) of Section 1605, and the County of Los Angeles, the notice shall advise the assessee of the right to appeal the supplemental assessment, and that the appeal shall, except as provided in paragraph (3), be filed within 60 days of the date of mailing printed on the tax bill or the postmark date therefor, whichever is later. For the purposes of equalization proceedings, the supplemental assessment shall be considered an assessment made outside of the regular assessment period as provided in Section 1605.

(3) (A) If the taxpayer does not receive a notice in accordance with paragraph (1) at least 15 days prior to the deadline to file the application described in Section 1603, the affected party or his or her agent may file an application within 60 days of the date of mailing printed on the tax bill or the postmark thereof, whichever is later, along with an affidavit declaring under penalty of perjury that the notice was not timely received.

(B) Notwithstanding any other provision of this subdivision, an application for reduction in a supplemental assessment may be filed within 12 months following the month in which the assessee is notified of that assessment, if the affected party or his or her agent and the assessor stipulate that there is an error in assessment as the result of the exercise of the assessor's judgment in determining the full cash value of the property and a written stipulation as to the full cash value and the assessed value is filed in accordance with Section 1607.

(d) The notice shall advise the assessee of both of the following:

(1) The requirements, procedures, and deadlines with respect to an application for the reduction of a base year value pursuant to Section 80, or the reduction of an assessment pursuant to Section 1603.

(2) The criteria under Section 51 for the determination of taxable value, and the requirement of Section 1602 that the custodial officer of the local roll make the roll, or a copy thereof, available for inspection by all interested parties during regular office hours.

(e) The notice shall advise the assessee that if the supplemental assessment is a negative amount the auditor shall make a refund of a portion of taxes paid on assessments made on the current roll, or the roll being prepared, or both.

(f) The notice shall be furnished by the assessor to the assessee by regular United States mail directed to the assessee at the assessee's latest address known to the assessor. The assessor may choose to accept a written request from the assessee to provide the information by electronic mail in lieu of by regular United States mail.

(g) The notice given by the assessor under this section shall be on a form approved by the State Board of Equalization.

History.—Stats. 1983, Ch. 1102, in effect September 27, 1983, substituted "May 31" for "June 30" after "March 1 and" in subsection (2) of subdivision (a), added "on the current roll or the roll being prepared" after "any" in subsection (5) thereof, and substituted "the notice was mailed" for "of the notice" after "date" in subsection (6) thereof; substituted "60 days" for "30 days" after "within" in the first and second sentences of subdivision (c); and substituted "auditor" for "tax collector" before "shall" in subdivision (d). Stats. 1984, Ch. 946, in effect September 10, 1984, substituted "taxable" for "base year" after "existing" in subsection (1) of subdivision (a); added ", unless subject to subdivision (d)," after ", and" in the first sentence and added ", unless governed by subdivision (d)" after "notice" in the second sentence of subdivision (c). Added a new subdivision (d); and relettered former subdivisions (d) and (e) as (e) and (f), respectively. Stats. 1985, Ch. 985, effective January 1, 1986, substituted "filed" for "received" after "must be" in the first sentence of subdivision (c) and in the first sentence of subdivision (d). Stats. 1990, Ch. 126, in effect June 11, 1990, deleted ", except that the application shall be filed within 60 days of notice, unless governed by subdivision (d)" after "1605" in the second sentence of subdivision (c), and substituted "in which . . . Section 1605" for "of the first class" after "counties" in the first sentence of subdivision (d). Stats. 1992, Ch. 1029, in effect January 1, 1993, added new subdivision (e); and relettered former subdivisions (e) and (f) as subdivisions (f) and (g), respectively. Stats. 1995, Ch. 499, in effect January 1, 1996, operative January 1, 1997, substituted "that" for "which" in paragraphs (1), (7), and (8) of subdivision (a) and in subdivision (b); substituted "January" for "March" after "occurred between" in paragraph (2) of subdivision (a); and added "an informal revision and the right to" after "assessee of the right to" in the first sentence of subdivision (c). Stats. 2000, Ch. 647 (SB 2170), in effect January 1, 2001, designated the former first paragraph of subdivision (c) as paragraph (1) of subdivision (c), substituted "paragraph (2) or (3)" for "subdivision (d)" after "subject to", substituted "shall" for "must" after "the appeal", and substituted "mailing printed on the notice or the postmark date therefor, whichever is later" for "the notice" after "the date of" in the first sentence therein; designated former subdivision (d) as paragraph (2) of subdivision (c), substituted "shall, except as provided in paragraph (3)," for "must" after "that the appeal", and substituted "mailing printed on the tax bill or the postmark date therefor, whichever is later" for "the mailing of the tax bill" after "the date of" in the first sentence therein; added paragraph (3) to subdivision (c); relettered former subdivisions (e), (f), and (g) as (d), (e), and (f), respectively; and added subdivision (g). Stats. 2001, Ch. 744 (SB 1182), in effect January 1, 2002, added "the date of" after "60 days of" in the first sentence of paragraph (1), added "and the County of Los Angeles," after "Section 1605," in the first sentence of paragraph (2), and substituted "paragraph (1)" for "this section" after "accordance with" in the first sentence of subparagraph (A) of paragraph (3) of subdivision (c). Stats. 2003, Ch. 471 (SB 1062), in effect January 1, 2004, substituted "approved" for "prescribed" after "on a form" in the first sentence of subdivision (g). Stats. 2010, Ch. 185 (SB 1493), in effect January 1, 2011, added the second sentence to subdivision (f).

Note.—See note following Section 75.