Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 5. Collection of Taxes
Chapter 3. Collection on Part of an Assessment
Article 3. Applications and Computations for Separate Assessments
2821. Separate valuation; application. Any person filing an affidavit of interest may apply to the tax collector to have any parcel separately valued on the current roll for the purpose of paying taxes. A county may, upon approval of the board of supervisors, require that the applicant notify the property owner.
The application shall be made during the current fiscal year, and shall set forth the fact that a duly executed and recorded deed, purchase contract, deed of trust, mortgage, or final decree of court describes the parcel sought to be separately valued. A county may, upon approval of the board of supervisors, allow these applications between July 1 and March 31.
The application may request that the tax created by the assessment of personal property, or leasehold improvements, or possessory interests on the whole assessment be allowed to remain as a lien on the parcel sought to be separately valued.
If any lien not determined by the application of a tax rate on a valuation of property has been levied or placed on the whole assessment, the application may be accompanied by the certification of the taxing agency or revenue district authorized by law to levy or place the lien, setting forth the specific amount of that portion of the lien levied or placed on the whole assessment which is to continue to be levied or placed on the parcel sought to be separately valued.
The board of supervisors may provide that a parcel with a lien against it and other property, pursuant to the Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code) or the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code) will not be separately valued unless a request has been made to the agency levying the bond lien for a division of land and bond. A copy of the requested division of land and bond shall accompany the request for separate property tax valuation.
Any separations of property pursuant to this section are for valuing property for tax purposes only, and are not intended to create a legal building site or to supersede requirements pursuant to zoning, building, lot split, or subdivision ordinances.
Once created, an individual interest parcel may be entered as a separate assessment on subsequent assessment rolls until the time that ownership of the interest is conveyed or until the original applicant or his or her agent requests that the parcel be recombined.
Upon authorization by ordinance by the board of supervisors, the county may charge a fee for actual costs incurred for the processing of an application for separate assessment, and the initial and ongoing costs of separate assessment, billings, and mailings. Fees shall be subject to Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code, and may be billed separately or prior to initial separate tax bills, or both, or collected on subsequent tax bills, and shall be deposited in the county's general fund.
History.—Stats. 1972, p. 657, in effect March 7, 1973, added the second sentence to the first paragraph; added the second sentence to the second paragraph; and added the fifth, sixth, and seventh paragraphs. Stats. 1979, Ch. 1126, in effect January 1, 1979 deleted the former seventh paragraph which required tax collector to notify planning commission of all applications for separate valuation. Stats. 1985, Ch. 1367, effective January 1, 1986, added the seventh paragraph. Stats. 1988, Ch. 830, in effect January 1, 1989, substituted "these" for "such" after "prohibit", substituted "10 working days" for "10-day period", substituted "delinquency" for "delinquent", and substituted "10 working days preceding" for "10 day period prior to" before "June 30th" in the second sentence of the second paragraph; and added seventh paragraph. Stats. 1990, Ch. 126, in effect June 11, 1990, added parentheses before "Division" and after "Code" twice, deleted comma after "1911", "1915", and "Code" twice and in the fifth paragraph; and substituted "the time that" for "such time as" after "until" in the seventh paragraph. Stats. 1991, Ch. 532, in effect January 1, 1992, substituted "30" for "30th" after "June" in the second sentence of the second paragraph; substituted "county" for "tax collector" after "supervisors, the", substituted "a" for "an application" after "may charge", deleted "the" after "application for" and substituted "assessment, and the initial and ongoing costs of separate assessment, billings, and mailings" for "valuation of any parcel on the current roll" after "separate" in the first sentence and substituted "subject to" for "governed by the provisions of" after "shall be" and added ", and may be billed separately or prior to initial separate tax bills, or both, or collected on subsequent tax bills, and shall be deposited in the county's general fund" after "Code" in the second sentence of the eighth paragraph. Stats. 2011, Ch. 351 (SB 947), in effect January 1, 2012, substituted "allow these applications between July 1 and March 31" for "prohibit these applications during the 10 working days preceding each tax installment delinquency date and during the 10 working days preceding June 30 of each year" after "board of supervisors," in the second sentence of the second paragraph.
Note.—Stats. 1972, p. 658, provided that it was the intent of the Legislature that an application for separate valuation, regardless of whether it is or is not approved, does not create a legal building site.
Note.—Section 31 of Stats. 1988, Ch. 830, provided that this act shall be applicable to the 1989–90 fiscal year and fiscal years thereafter.