Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 0.5. Implementation of Article XIII A of the California Constitution

Chapter 1. Base Year Values

Section 53

53. Base year value for fruit, nut trees, and grapevines. (a) Except as provided in subdivision (b), the initial base-year value for fruit and nut trees and grapevines subject to exemption pursuant to subdivision (i) of Section 3 of Article XIII of the California Constitution shall be the full cash value of those properties as of the lien date of their first taxable year.

(b) A county board of supervisors may, after consulting with affected local agencies within the county's boundaries, provide by ordinance that the initial base year value for replacement grapevines that are planted to replace grapevines less than 15 years of age that were removed solely as a result of phylloxera infestation or Pierce's Disease, and are planted on the same parcel as the replaced grapevines, as certified in writing by the county agricultural commissioner, shall be the base year value of the removed grapevines factored to the lien date of the first taxable year of the replacement vines. The assignment of base year replacement value shall be limited to that portion of the replacement grapevines that are substantially equivalent to the vines that were replaced, if the replacement vines are planted at a greater density.

History.—Stats. 1992, Ch. 413, added "(a) . . . the" at the beginning of the first sentence of subdivision (a); deleted the comma after "XIII", and substituted "those" for "such" after "value of" in subdivision (a); and added subdivision (b). Stats. 1993, Ch. 589 in effect January 1, 1994, substituted "consulting" for "consultation" after "may, after" in the first sentence of subdivison (b); added "assignment of" after "The" , and added "replacement" after "limited to" in the second sentence of subdivision (b); and added "replacement" after "subdivision,", added "the" after "equivalent to", added "they" after "vines", substituted "replace" for "replaced" after "vines", added "replacement" after "if the", and added "of" after "are" in the third sentence of subdivision (b). Stats. 1997, Ch. 607 (AB 122), in effect October 3, 1997, added "or Pierce's Disease" after "phylloxera infestation" in the first sentence of subdivision (b). Stats. 2000, Ch. 272 (AB 1790), in effect January 1, 2001, added "and are planted on the same parcel as the replaced grapevines," after "Pierce's Disease," and substituted "grapevines" for "vines" after "the removed" and after "the replacement" in the first sentence, substituted "shall be" for "is" after "replacement value", added "that portion of the" after "limited to", substituted "grapevines" for "vines" after "to the", substituted "if the replacement grapevines are planted at a greater density" for "and are planted on the same parcel as the replaced vines" after "were replaced," in the second sentence; and deleted the former third sentence, which provided "For purposes of this subdivision, replacement vines are substantially equivalent to the vines they replace if the replacement vines are of a similar type and are planted at a similar density.", of subdivision (b).