Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
180.0000 ASSESSMENT APPEALS
180.0062 Base Year Value Reduction. A reduction to a base year value as the result of an assessment appeal pursuant to Revenue and Taxation Code section 80(a)(4) is to be reflected on the roll for the year for which the appeal was timely filed and thereafter. Subsequent rolls would include appropriate inflation adjustments. The taxpayer need not file multiple applications for reduction, even if the assessment appeals board's decision is delayed, thereby causing the assessor to carry over the old base year value during the time of the delay. C 8/29/1986.