Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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S

790.0000 SUPPLEMENTAL ASSESSMENT

Annotation 790.0280

790.0280 Real Property And Mobilehomes. All real property and any mobilehome subject to taxation under Revenue and Taxation Code sections 5800 et seq. are subject to supplemental assessment except:

1. Fixtures which are normally valued as a separate appraisal unit from a structure.

2. Property that is restricted to timberland use pursuant to section 3(j) of article XIII of the California Constitution.

3. Property that is enforceably restricted pursuant to section 8 of article XIII of the California Constitution.

4. Property subject to valuation as a golf course pursuant to section 10 of article XIII of the California Constitution.

5. Property subject to valuation as municipally owned property located outside the municipality's boundaries pursuant to section 11 of article XIII of the California Constitution.

6. State assessed property.

A mobilehome sold new on or after July 1, 1983, being subject to local property tax, would be valued as of the date of change in ownership and would be subject to supplemental assessment. A mobilehome purchased new on or after July 1, 1980, and brought into California on or after July 1, 1983, would be valued as of the date of entry and would be subject to supplemental assessment with proration based on date of entry. Where a mobilehome is placed upon the local property tax roll voluntarily or because the license fee has been delinquent more than 120 days, there is no supplemental assessment, however, since there has been no change in ownership. LTA 12/6/1983 (No. 83/128).