Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
180.0000 ASSESSMENT APPEALS
180.0073 Fixtures. An item of personalty may be characterized as a fixture or as personal property depending on how that item is attached to the real property and the intent of the owner. If the appraiser classifies the item as a fixture, it becomes real property. As real property, assessors are required to establish a base year value upon a change in ownership or new construction. A base year value of fixtures may be appealed within 60 days of the notice of supplemental assessment. Alternatively, the base year value may be appealed during the regular filing period for the first year of enrollment on the current local roll, or during the regular filing period for any of the next three succeeding years.
If the real property and fixtures have been appraised and assessed together as a unit, an appeals board may adjust the values of property not under protest under Revenue and Taxation Code section 1610.8 as long as the property's base year value is still eligible for review. Conversely, if the real property and fixtures were separately assessed, an appeals board may not adjust the value of property not under protest or if the property's base year value is not eligible for review. C 11/23/2005.