Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 2. Information From Taxpayer

Section 452

452. Property statement forms. (a) For the assessment year beginning in 1968 and each assessment year thereafter, the board shall prescribe in detail the content of property statements, including the specific wording, to be used by all assessors in the several counties, and cities and counties, and shall notify assessors of those specifications no later than the August 31 prior to the tax lien date on which they become effective. Each assessor shall incorporate the specifications on the exact form he or she proposes to use and submit that form to the board for approval prior to use. The property statement shall not include any question that is not germane to the assessment function.

(b) (1) For property statements to be filed in the 2008 assessment year and each assessment year thereafter, the board shall prescribe that the property statement also include the following:

(A) A brief statement noting the obligation to pay use tax on taxable purchases for which sales tax was not applicable.

(B) Information regarding payment of use tax, which information may be limited to the board's phone number and a Web site address at which specific information and forms for use tax payment may be obtained.

(C) A statement advising the taxpayer that information provided on a property statement may be shared with the board.

(2) The board shall implement paragraph (1) in a manner that does not increase local costs.

History.—Stats. 1966, p. 661 (First Extra Session), in effect October 6, 1966, deleted "The board shall prescribe the forms of blanks for property statements.", and added all of the present language. Stats. 1998, Ch. 591 (SB 2237), in effect January 1, 1999, substituted "those specifications no later than August 31" for "such specifications at least six months" after "assessors of" in the first sentence; added "or she" after "he" and substituted "that" for "such" after "submit" in the second sentence; and substituted "that" for "which" after "question" in the third sentence. Stats. 2007, Ch. 180 (SB 87), in effect August 24, 2007, designated the former first paragraph as subdivision (a) and added subdivision (b).

Note.—Section 7 of the Stats. 2007, Ch. 180 (SB 87), provided that this act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the Constitution and shall go into immediate effect. The facts constituting the necessity are: In order to timely and properly implement the Budget Act of 2007.

Constitutionality.—Assessment of personal property tax imposed on managers of fractionally owned aircraft is constitutional, as managers controlled the fractionally owned aircraft, and the aircraft had sufficient connection with California to justify the imposition of property tax. However, retroactive application is not constitutional because the statute constituted new law regarding the assessment of tax on managers controlling fractionally owned aircraft fleets. NetJets Aviation, Inc. v. Guillory (2012) 207 Cal.App.4th 26.