Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

Revenue and Taxation Code

Property Taxation

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

Chapter 3.5. Change in Ownership and New Construction After the Lien Date

Article 2. Assessments on the Supplemental Roll

Section 75.15

75.15. Taxable fixtures. (a) For fixtures, other than fixtures that are included in a change in ownership or that are included in a structure and are assessed at the completion of the new construction of a structure pursuant to Section 75.12, taxpayers shall report to the assessor once each year at the time the annual property statement is due, on the fixtures added to real property and fixtures removed from real property, the dates of those additions and removals, and the cost of each in the applicable period as follows:

(1) In 1997, the prior 10-month period from March 1 to January 1.

(2) In 1998 and each year thereafter, the prior 12-month period from January 1 to January 1.

This reporting requirement shall not apply to fixtures added or removed on or after the first day of the month following the effective date of the act adding this sentence to this subdivision. One supplemental tax bill shall be prepared for those fixtures based on the cost of the fixtures added and subtracted from real property, the date of each addition or subtraction, and the appropriate tax rate computed pursuant to Section 75.41.

The taxes due from the resulting tax bill shall be collected in the same manner and at the same times as other supplemental tax bills mailed on the same date.

(b) For the purposes of the supplemental roll, taxpayers shall report pursuant to this section only those fixtures which are taxable on the supplemental roll.

(c) This section shall become operative on March 1, 1987.

History.—Added by Stats. 1984, Ch. 946, in effect September 10, 1984, operative March 1, 1987, Stats. 1985, Ch. 186, effective January 1, 1986, substituted "cost" for "values" in the first sentence after "the" and after "on the" in the second sentence of subdivision (a). Stats. 1987, Ch. 261, in effect July 27, 1987, operative August 1, 1987, deleted ", beginning in 1987," after "report" in the first sentence, and added the second sentence of the first paragraph of subdivision (a); and deleted ", and shall apply to supplemental taxes for the 1987–88 fiscal year and fiscal years thereafter". Stats. 1995, Ch. 499, in effect January 1, 1996, operative January 1, 1997, substituted "in" for "of" after "a change", substituted "that" for "which" after "or", added "applicable period as follows:" after "each in the", created new paragraph (1) in subdivision (a) with the balance of the former first sentence and added "in 1997, the" before "prior", substituted "10-month" for "12-month" and substituted "January" for "March" therein; added paragraph (2) to subdivision (a) and substituted "This" for "That" in the second paragraph of subdivision (a).

Construction.—Computer system weighing 16 tons, assembled into a particular configuration and, although involved, removable from the realty without damage to the system or realty was not a fixture by virtue of its weight where the system was deliberately constructed so as to make it mobile, thus negating the application of this section, Allstate Insurance Co. v. Los Angeles County, 161 Cal.App.3d 877.

Note.—Section is applicable to supplemental taxes for 1987–88 fiscal year and fiscal years thereafter. See also note following Section 75.