Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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S

790.0000 SUPPLEMENTAL ASSESSMENT

Annotation 790.0077

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.