Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 150.0010

150.0010 Definition. Section 3.5 of article XIII of the California Constitution, which pertains to the veterans' and disabled veterans' exemptions, redefines "assessed value" to mean "full value" instead of 25 percent of full value. Implementing legislation, Statutes of 1978, Chapters 1207, 1273, and 1276, is operative January 1, 1981. LTA 3/25/1980 (No. 80/55).