Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

Property Tax Annotations

Property Tax Proposed Annotations – Current Legal Digest

Board Rule 5700, Annotations.

APPLICABILITY OF ANNOTATIONS AND SOURCE DOCUMENTS

Annotations are primarily summaries of the conclusions reached in selected legal rulings of counsel. "Legal rulings of counsel" means a legal opinion written and signed by the Chief Counsel or an attorney who is the Chief Counsel's designee, addressing a specific tax application inquiry from a taxpayer or taxpayer representative, a local government, or Board of Equalization staff.

Property Taxes annotations are a research tool to locate selected legal rulings of counsel. Annotations are intended to provide guidance regarding the interpretation of statutes and Board rules as applied to specific factual situations. They do not have the force or effect of law. Although annotations are synopses of past advice provided by the Board's legal staff, the advice is not binding and may be revised at any time. The date appearing at the end of an annotation reflects the agency's interpretation of statutes existing as of that date. In any instance where there is an inconsistency between the statute and an annotation, statutory law is controlling.

Following the advice provided in an annotation is not reasonable reliance upon written advice for purposes of obtaining relief from a failure to pay tax, interest, and penalty.

TABLE OF TITLES


A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   


A

Subject Annotation
AGRICULTURE See Business Inventory Exemption
AIR TAXI See Certificated Aircraft
AIRCRAFT See Aircraft of Historical Significance Exemption; Business Inventory Exemption; Certificated Aircraft 100.0000
AIRCRAFT OF HISTORICAL SIGNIFICANCE EXEMPTION See Aircraft 105.0000
ALLOCATION OF PROPERTY TAX REVENUES 110.0000
ANIMALS See Business Inventory Exemption
ANNEXATION 115.0000
APPRAISER 120.0000
APPRAISER CERTIFICATION 125.0000
APPRAISER FINANCIAL INTEREST STATEMENT See Appraiser Certification
ARTICLE XIIIA—PROPERTY TAX LIMITATION 130.0000
ARTICLE XIIIB—GOVERNMENT SPENDING LIMITATION 140.0000
ASSESSED VALUE See Full Cash Value; Value 150.0000
ASSESSEE See Assessment Appeals Board; Escape Assessments; Property Statement; State-Assessed Property 160.0000
ASSESSMENT See Assessment Appeals Board; Change in Ownership; Corrections; County Board of Equalization; Valuation Methodology; Value 170.0000
ASSESSMENT APPEALS See Assessment Appeals Board; Supplemental Assessment 180.0000
ASSESSMENT APPEALS BOARD See Assessment Appeals; County Board of Equalization; Situs 190.0000
ASSESSOR See County Assessor
AUDITS See Mandatory Audits 195.0000

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B

SubjectAnnotation
BANKRUPTCY See Change in Ownership
BASE YEAR VALUE TRANSFER See Change in Ownership
      a. PRINCIPAL RESIDENCE
      b. GOVERNMENT ACQUISITION
      c. DISASTER RELIEF See Disaster Relief
      d. CONTAMINATED PROPERTY
200.0000
BOARD OF EQUALIZATION See County Board of Equalization; State Board of Equalization
BUSINESS INVENTORY EXEMPTION See Aircraft; State-Assessed Property; Timber Yield Tax 205.0000
BUSINESS RECORDS 207.0000

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C

SubjectAnnotation
CALIFORNIA LAND CONSERVATION ACT See Farmland Security Zone; Land Use Restrictions; Open Space Lands 210.0000
CERTIFICATED AIRCRAFT See Aircraft 215.0000
CHANGE IN OWNERSHIP See Assessment; Base Year Value Transfer; Escape Assessments; Parent-Child Transfer; State-Assessed Property 220.0000
CHARITABLE PURPOSES WELFARE EXEMPTION See Welfare Exemption
CHURCH EXEMPTION 230.0000
CHURCH PARKING AREA EXEMPTION 240.0000
COLLEGE EXEMPTION 250.0000
CONFIDENTIAL RECORDS OF TAXPAYER 260.0000
CONFLICT OF INTEREST See Appraiser Certification
CONSTRUCTION EQUIPMENT 270.0000
CONTRACT See Change in Ownership 280.0000
CORRECTIONS See Assessment 285.0000
COUNTY ASSESSOR See Tax-Deeded Property 290.0000
COUNTY BOARD OF EQUALIZATION See Assessment Appeals Board 300.0000
COUNTY BOARD OF SUPERVISORS See Article XIIIA—Property Tax Limitation; Assessment Appeals Board; County Board of Equalization; Timberland 310.0000
COUNTY SERVICE AREA 320.0000

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D

SubjectAnnotation
DEADLINES FOR FILING 325.0000
DELINQUENT TAX PENALTIES 330.0000
DELINQUENT TAXES 340.0000
DISABLED VETERANS' EXEMPTION See Mobilehome 350.0000
DISASTER RELIEF See Base Year Value Transfer—(c) Disaster Relief 360.0000
DOCUMENTARY TRANSFER TAX ACT 370.0000

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E

SubjectAnnotation
EMINENT DOMAIN See Base Year Value Transfer—(b) Government Acquisition
EQUALIZATION See Assessment Appeals Board; County Board of Equalization; State Board of Equalization
ESCAPE ASSESSMENTS See Assessment Appeals Board; Homeowners' Exemption; State-Assessed Property 390.0000
EXEMPTION See Aircraft of Historical Significance Exemption; Business Inventory Exemption; Church Exemption; Church Parking Area Exemption; College Exemption; Disabled Veterans' Exemption; Free Public Library and Free Museum Exemption; Fruit, Nut Tree, and Grapevine Exemption; Growing Crops Exemption; Homeowners' Exemption; Lessor's Exemption; Local Government-Owned Property; Pets Exemption; Public Schools Exemption; Rental Housing Exemption; State-Owned Property; State University Exemption; Tribal Housing Exemption; Veterans Exemption; Veterans' Organization Exemption; Welfare Exemption; Wine Exemption 400.0000
EXPORTS 410.0000

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F

SubjectAnnotation
FARMLAND SECURITY ZONE See California Land Conservation Act; Open-Space Lands 415.0000
FEDERAL INSTRUMENTALITIES 420.0000
FINANCIAL CORPORATIONS See Mobilehome 430.0000
FINANCIAL INTEREST STATEMENT, APPRAISER See Appraiser Certification
FIXTURES See Improvements Valuation; Supplemental Assessment
FOREIGN GOVERNMENT See Privileges and Immunities 435.0000
FREE PUBLIC LIBRARY AND FREE MUSEUM EXEMPTION 445.0000
FRUIT, NUT TREE, AND GRAPEVINE EXEMPTION 450.0000
FULL CASH VALUE See Assessed Value; Value 460.0000

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G

SubjectAnnotation
GAS 470.0000
GOLF COURSES 480.0000
GOVERNMENT-OWNED PROPERTY See Leased to Government; Local Government-Owned Property; State-Owned Property 490.0000
GRANDPARENT-GRANDCHILD TRANSFER See Change in Ownership; Parent-Child Transfer 493.0000
GROWING CROPS EXEMPTION See Business Inventory Exemption; Timber Yield Tax 495.0000

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H

SubjectAnnotation
HISTORICAL PROPERTY See Land Use Restrictions 500.0000
HOMEOWNERS' EXEMPTION See Mobilehome 505.0000
HOUSEBOATS 510.0000
HOUSEHOLD FURNISHINGS 515.0000

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I

SubjectAnnotation
IMPROVEMENTS VALUATION See Personal Property 520.0000
INDIANS AND INDIAN LANDS See Mobilehome; Timber Yield Tax; Tribal Housing Exemption 525.0000
INSURANCE COMPANIES 530.0000

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L

SubjectAnnotation
LAND USE RESTRICTIONS See Rental Housing Exemption 535.0000
LANDS OWNED BY LOCAL GOVERNMENTS THAT ARE OUTSIDE THEIR BOUNDARIES 550.0000
LEASED TO GOVERNMENT See Government-Owned Property; Local Government-Owned Property; State-Owned Property 560.0000
LEGAL ENTITIES See Change in Ownership 565.0000
LESSOR'S EXEMPTION 570.0000
LOCAL BOARD OF EQUALIZATION See Assessment Appeals Board; County Board of Equalization
LOCAL GOVERNMENT-OWNED PROPERTY See Government-Owned Property; Leased To Government; State-Owned Property 575.0000

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M

SubjectAnnotation
MANDATORY AUDITS See Audits 580.0000
MANUFACTURED HOMES See Mobilehome 585.0000
MINES AND MINERALS 590.0000
MOBILEHOME See Financial Corporations; Manufactured Homes 600.0000
MOTION PICTURES 605.0000

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N

SubjectAnnotation
NEWLY CONSTRUCTED PROPERTY See Golf Courses; Supplemental Assessment 610.0000
NURSERY STOCK See Business Inventory Exemption; Growing Crops Exemption; Timber Yield Tax

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O

SubjectAnnotation
OPEN-SPACE LANDS See California Land Conservation Act; Farmland Security Zone; Land Use Restrictions 620.0000

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P

SubjectAnnotation
PARENT-CHILD TRANSFER See Change in Ownership; Grandparent-Grandchild Transfer 625.0000
PENAL ASSESSMENT See Assessment Appeals Board; Private Railroad Car Tax
PERSONAL PROPERTY See Assessee; Business Inventory Exemption; Construction Equipment; Improvements Valuation; Insurance Companies; Retirement Systems (Public) Property 630.0000
PETS EXEMPTION See Business Inventory Exemption 640.0000
PLANNED DEVELOPMENTS 650.0000
POSSESSORY INTEREST See Change in Ownership; Indians and Indian Lands; Lands Owned by Local Governments That Are Outside Their Boundaries; Mines and Minerals; State-Assessed Property; Welfare Exemption 660.0000
PRIVATE RAILROAD CAR COMPANY See Private Railroad Car Tax
PRIVATE RAILROAD CAR TAX 670.0000
PRIVILEGES AND IMMUNITIES See Foreign Government 675.0000
PROPERTY STATEMENT See Deadlines For Filing 680.0000
PROPERTY TAX LIMITATION, ARTICLE XIIIA See Article XIIIA—Property Tax Limitation
PUBLIC SCHOOLS EXEMPTION See Possessory Interest; State University Exemption; Welfare Exemption 690.0000

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R

SubjectAnnotation
RACEHORSES See Business Inventory Exemption 700.0000
REDEVELOPMENT PROJECTS 710.0000
REFUNDS See Assessment Appeals Board; Mines and Minerals 720.0000
RELIGIOUS EXEMPTION 730.0000
RELIGIOUS PURPOSES WELFARE EXEMPTION See Welfare Exemption
RENTAL HOUSING EXEMPTION See Welfare Exemption 732.0000
REPLACEMENT PROPERTY See Base Year Value Transfer
RESTRICTIONS ON LAND USE See Land Use Restrictions
RETIREMENT SYSTEMS (PUBLIC) PROPERTY See Personal Property 735.0000
RULES 738.0000

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S

SubjectAnnotation
SITUS 740.0000
SPECIAL CONSTRUCTION EQUIPMENT See Construction Equipment
SPECIAL DISTRICTS 750.0000
STATE-ASSESSED PROPERTY 755.0000
STATE ASSESSEES 760.0000
STATE BOARD OF EQUALIZATION See Timberland 770.0000
STATE-OWNED PROPERTY See Government-Owned Property; Leased to Government; Local Government-Owned Property 780.0000
STATE UNIVERSITY EXEMPTION See Public Schools Exemption 785.0000
SUPPLEMENTAL ASSESSMENT See Assessment; Assessment Appeals; Newly Constructed Property 790.0000

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T

SubjectAnnotation
TAX ASSESSMENT 800.0000
TAX COLLECTOR—DELINQUENT TAXES COLLECTED BY See Delinquent Taxes 805.0000
TAX-DEEDED PROPERTY 810.0000
TAXES 820.0000
TAX RATE See Aircraft; Annexation 825.0000
TAXPAYERS' RECORDS See Business Records; Confidential Records of Taxpayer
TIMBER See Business Inventory Exemption; Timber Yield Tax
TIMBERLAND 830.0000
TIMBER YIELD TAX See Business Inventory Exemption 840.0000
TRANSFER OF BASE YEAR VALUE See Base Year Value Transfer—Principal Residence
TRIBAL HOUSING EXEMPTION See Indians and Indian Lands 843.0000

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U

SubjectAnnotation
UNIT 845.0000

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V

SubjectAnnotation
VALUATION METHODOLOGY 848.0000
VALUE See Assessment; Full Cash Value 850.0000
VESSELS 860.0000
VETERANS' EXEMPTION 865.0000
VETERANS' ORGANIZATION EXEMPTION 870.0000

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W

SubjectAnnotation
WELFARE EXEMPTION See Possessory Interest; Rental Housing Exemption
      a. IN GENERAL
      b. CHARITABLE PURPOSES
      c. HOSPITAL PURPOSES
      d. RELIGIOUS PURPOSES
880.0000
WILLIAMSON ACT See California Land Conservation Act; Farmland Security Zone; Open-Space Lands
895.0000 WINE EXEMPTION 895.0000

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