Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 2. Equalization by State Board of Equalization

Article 1.5. Review of Assessment of Publicly Owned Property*

Section 1840

1840. Time of application and contents. If any county, city and county, or municipal corporation desires to secure a review, equalization, or adjustment of the assessment of its property by the board pursuant to subdivision (g) of Section 11 of Article XIII of the California Constitution, it shall apply to the board for that review, equalization, or adjustment in writing on or beforeNovember 30. If the assessment objected to is one made outside the regular period for those assessments, the application for review shall be filed with the board within 60 days from the date the tax bill is mailed to the assessee.

Every application shall show the facts claimed to require action of the board, and a copy of the application shall be filed with the assessor whose assessment is questioned. Upon receipt of a timely application, the board shall afford the applicant notice and a hearing in accordance with any rules and regulations as the board may prescribe. The failure to file a timely application shall bar the applicant from relief under subdivision (g) of Section 11 of Article XIII or this section.

History.—Stats. 1974, Ch. 311, p. 616, in effect January 1, 1975, substituted "subdivision (g) of Section 11" for "Section 1" in the first sentence of the first paragraph. Stats. 1990, Ch. 126, in effect June 11, 1990, substituted "pursuant to" for "in pursuance of" after "Board", "California" for "State" after "XIII of the" and, "the" for "such" after "containing" in the first sentence, and substituted "60 day" for "two weeks" after "within" in the second sentence in the first paragraph; and added a comma in between "application" and "the" in the second sentence, and added the third sentence in the second paragraph. Stats. 2006, Ch. 224 (SB 1607), in effect January 1, 2007, substituted "July 20" for "the third Monday in July" after "on or before" in the first sentence of the first paragraph. Stats. 2016, Ch. 116 (SB 1480), in effect January 1, 2017, substituted "for that review, equalization, or adjustment" for "therefor" after "to the board", substituted "November 30" for "July 20, or within two weeks after the completion and delivery by the assessor of the local roll containing the assessment to the auditor as provided in Section 617, whichever is the later" after "or before" in the first sentence, substituted "those" for "such" after "period for" in the second sentence of the first paragraph, substituted "of the application" for "thereof" after "a copy" in the first sentence and substituted "any" for "such" after "accordance with" in the second sentence of the second paragraph.

* Article 1.5 was added by Stats. 1971, p. 3515, in effect March 4, 1972.