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Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

PTLG Table of Contents > Revenue and Taxation Code > Division 1. Property Taxation > Part 0.5. Implementation of Article XIII A > Chapter 3.5 > Section 75.8

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 1. Definitions and General Provisions

Section 75.8

75.8. "New base year value." "New base year value" means the full cash value of property on the date it changes ownership or of new construction on the date it is completed.