Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
790.0000 SUPPLEMENTAL ASSESSMENT
790.0077 Exemptions. Revenue and Taxation Code section 75.21(a) provides that exemption(s) shall be applied to the amount(s) of the supplemental assessment(s). The word "applied" implies the offsetting of one amount against the other. Therefore, exemptions should not be added to negative supplemental assessments since to do so would augment the negative assessments rather than offset against them. C 4/16/1986; C 4/24/1986.