Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

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 3. Exemptions

Section 75.20

75.20. Exemptions granted not affected. A supplemental assessment pursuant to this chapter shall not affect an exemption which had been granted the property for either the current roll or the roll being prepared.

History.—Stats. 1983, Ch. 1102, in effect September 27, 1983, substituted "which had been granted the property" for "for which the property or the assessee was otherwise eligible on the lien date" after "exemption".