Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Revenue and Taxation Code
Property Taxation
Part 2. Assessment
CHAPTER 3. Assessment Generally (View entire chapter)
Article 1 General Requirements
- 401 Ratio of assessed to full value
- 401.3 Assessment according to value on lien date
- 401.4 Valuation of owner-occupied single-family dwelling
- 401.5 Board shall issue data to assessors
- 401.6 Entrepreneurial profit
- 401.8 Intercounty pipeline rights-of-way
- 401.9 Land use restriction contracts; 1997 recordations [Repealed]
- 401.10 Intercounty pipelines; full cash value [Repealed]
- 401.10 Intercounty pipelines; full cash value
- 401.11 Intercounty pipelines; refunds and billings [Repealed]
- 401.12 Intercounty pipelines; settlement agreement controls
- 401.13 Intracounty pipelines; consolidated assessment
- 401.15 Certificated aircraft; fiscal years 1997–98 to 2003–04
- 401.16 Percent good factors
- 401.17 Certificated aircraft; fiscal years 2005–06 to 2015–16
- 401.20 High technology industries; full cash value
- 402 Cultivated and uncultivated land
- 402.1 Land use restrictions
- 402.2 Receipt of notice; reassessment [Repealed]
- 402.3 Restrictive covenants or restrictions
- 402.5 Comparable sales
- 402.9 Low-income housing; subsidy payments
- 402.95 Low-income housing; tax credits
- 403 Unpatented land
- 404 Assessing agency
- 405 Assessee
- 405.1 Tax-deeded or publicly owned property [Repealed]
- 405.5 Periodic appraisal
- 405.6 Orderly, sequential, cyclical appraisal or reappraisal [Repealed]
- 406 Tax-sold property [Repealed]
- 407 Statistical statement
- 408 Assessor's records
- 408.1 List of transfers [Repealed]
- 408.1 List of transfers
- 408.2 Public records open to public inspection
- 408.3 Property characteristics information; public records
- 409 Fee for actual cost of developing and providing information
Article 1.3 Assessment of Implements of Husbandry
- 410 Legislative intent
- 410.10 Intercounty pipelines; full cash value [Renumbered]
- 411 "Implement of husbandry"
- 412 Assessment
- 413 Valuation
- 414 Owner's statement; contents
Article 1.5 Valuation of Open-Space Land Subject to an Enforceable Restriction
- 423.5 Valuation of timberland
- 423.7 Valuation of land subject to a wildlife habitat contract
- 423.8 Wildlife habitat contract
- 423.9 Valuation of land zoned as timberland production
- 424 Modification of existing agreements and deeds
- 426 Valuation where restriction will be terminated
- 427 Consideration of minerals, etc.
- 428 Not applicable to residence or site
- 429 Valuation of trees and vines
- 430 Rebuttable presumption; agricultural usage
- 430.5 Enforceable restriction required
Article 1.7 Valuation of Timberland and Timber
- 431 Definitions
- 432 Adoption of rules or regulations
- 433 Notation of zoning on assessment roll
- 434 Instructions for grading timberland; grading
- 434.1 Rules for grading timberland; grading
- 434.2 Timber advisory committee
- 434.5 Value of timberland
- 434.6 Overpayments of property taxes; refunds or credits [Repealed]
- 435 Valuation of timberland
- 436 Timber exempt from property taxation
- 437 Addition to assessed value of a taxing agency
Article 1.9 Historical Property
- 439 "Enforceably restricted" defined
- 439.1 "Restricted historical property" defined
- 439.2 Valuing enforceably restricted historical property
- 439.3 Valuing enforceably restricted historical property where notice of nonrenewal given
- 439.4 Valuing property under this article
Article 2 Information From Taxpayer
- 441 Property statement; other information
- 441.1 Property statement; life insurance company
- 441.5 Property statement; attachments
- 442 Contents of statement
- 443 Situs
- 443.1 Filing duplicate statement
- 445 Property statements; contents
- 448 Tax day
- 451 Information held secret
- 452 Property statement forms
- 453 Affidavits
- 454 Examinations
- 455 Parcels; sold to the state
- 456 Demand for description
- 457 Citation
- 458 Survey on court order
- 459 Expense of survey
- 459.5 Applicability of Sections 457, 458, and 459
- 460 Unknown owners
- 461 False statement
- 462 Refusal to give information
- 463 Penalty for failure to file statement
- 464 Disposition
- 465 Destroying documents
- 467 Taxing agencies to file statements
- 468 Failure to furnish information; assessor's remedy
- 469 Audit of profession, trade, or business
- 470 Business records
- 471 False statement; homeowners' exemption [Repealed]
Article 2.5 Change in Ownership Reporting
- 480 Change in ownership statement [Repealed]
- 480 Change in ownership statement
- 480.1 Change in ownership statement; change in control of entity
- 480.2 Change in ownership occasioned by death [Repealed]
- 480.2 Change in ownership statement; change in ownership of entity
- 480.3 Change of ownership forms and fees
- 480.4 Preliminary change of ownership report forms
- 480.5 Real property usage reports
- 480.6 Change in ownership statement; possessory interest
- 480.7 Change in ownership statement; life insurance company
- 480.8 Consolidated ownership report; residential co-operative housing projects
- 481 Information held secret
- 482 Failure to file statement
- 482.1 Failure to file statement; successor
- 483 Excusable delay
- 484 Applicability of Article 2
- 485 Assessment; failure to file statement
- 487 Requirement to file application to Insurance Commissioner
Article 3 Arbitrary and Penal Assessments
- 501 Failure to furnish information
- 502 Concealment, etc., of tangible personal property
- 503 Fraudulent act, collusion, causing escape of taxable tangible property
- 503.5 Reporting property for fiscal year 1967–68 [Repealed]
- 504 Penalty assessments; amounts
- 505 Entry by assessor
- 506 Tax rate applicable, interest
Article 4 Property Escaping Assessment
- 531 Escaped property
- 531.05 Escape assessments; Nordlinger v. Hahn [Repealed]
- 531.1 Escaped property; incorrect exemption
- 531.2 Escaped real property
- 531.3 Escaped personal property; failure to report cost accurately
- 531.4 Escaped business property; inaccurate statement or report
- 531.5 Escaped property; business inventory exemption
- 531.6 Escaped real property; homeowners' exemption
- 531.7 Escaped tax deeded real property
- 531.8 Notice of Proposed Escape Assessment
- 531.9 Escape assessment; low value exemption
- 532 Statute of limitations
- 532.1 Pre 1971–1972 possessory interest in timber lands [Repealed]
- 532.1 Extension of time for making escape assessment
- 532.2 Escaped property, possessory interests of Zoological Society [Repealed]
- 532.2 Escaped real property; welfare exemption
- 532.3 Escape assessments [Repealed]
- 532.5 Assessor's error; penalties and payments [Repealed]
- 533 Entry on roll
- 534 Procedure after assessment
- 534.5 Certain tax payments payable over three years [Repealed]
- 535 Intangibles
- 536 State reimbursement of local taxing agencies
- 537 Incorrect payment [Repealed]
- 538 Assessors required to bring suit
Article 5 Tax-Deeded Property
- 565 Assessing redeemed property [Repealed]
- 566 Valuation for unassessed years [Repealed]
- 567 Assessment of redeemed property [Repealed]
- 568 Assessment of property tax deeded to state [Repealed]
- 568 Assessment of property tax deeded to state
Article 6 Assessment Roll
- 601 Preparation of roll
- 602 Contents
- 603 Government-owned property [Repealed]
- 606 Land in multiple revenue districts.
- 607 Land and improvements
- 607.5 "Mining rights" or "mineral rights"
- 608 Improvements
- 609 Improvements on exempt land
- 610 Other claimants of property
- 611 Unknown owners
- 612 Owners' representatives
- 613 Mistake in owner's name
- 614 Tax-defaulted property
- 615 Index
- 616 Assessor's affidavit
- 617 Delivery to auditor
- 618 Contents of machine-prepared roll
- 619 Notification of amount of assessment [Repealed]
- 619 Notification of amount of assessment
- 619.1 Notification of assessment; address to which sent [Repealed]
- 619.2 Notification of assessment; personal property
- 619.15 Notification of possible reduction in assessment; deferment of payment [Repealed]
- 620 Payment under protest
- 620.5 Property acquired between lien date and beginning of fiscal year [Repealed]
- 621 Notification by publication
- 623 Single assessment for leased personal property
Article 7 Information to Other Taxing Agencies
Article 8 Appraiser Qualifications
- 670 Appraiser's certificate
- 671 Appraiser training
- 672 Disclosure of financial interest
- 673 Temporary certificate