Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

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)

Chapter 2. Change in Ownership and Purchase | (View entire chapter)

Chapter 3. New Construction | (View entire chapter)

Chapter 3.5. Change in Ownership and New Construction After the Lien Date | (View entire chapter)

Article 1 Definitions And General Provisions

Article 2 Assessments on the Supplemental Roll

Article 2.5 Application of Inflation Rate

Article 3 Exemptions

Article 4 Notice Of Assessment

Article 5 Transmittal Of Supplemental Assessments To The Auditor

Article 6 Collection Of Supplemental Taxes

Article 6.5 Reimbursement For County Costs

Article 7 Disposition Of Revenues

Article 8 Effective Date

Chapter 4. Assessment Appeals | (View entire chapter)

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 Allocation of Property Tax Revenues [Repealed]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

Article 2 Basic Revenue Allocations

Article 3 Revenue Allocation Shifts For Education

Article 4 Tax Equity Allocations For Certain Cities

Article 5 Jurisdictional Changes And Negotiated Transfers

Article 6 Miscellaneous Provisions

Chapter 7. Excess Tax Revenues [Repealed]

Chapter 8. The Deflator [Repealed]