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 1. Definitions and General Provisions

Section 75

75. Legislative intent. It is the intent of the Legislature in enacting this chapter to fully implement Article XIII A of the California Constitution and to promote increased equity among taxpayers by enrolling and making adjustments of taxes resulting from changes in assessed value due to changes in ownership and completion of new construction at the time they occur. The Legislature finds and declares that under the law in effect prior to the enactment of this chapter, recognition of these increases is delayed from four to 16 months, which results in an unwarranted reduction of taxes for some taxpayers with a proportionate and inequitable shift of the tax burden to other taxpayers.

It is also the intent of the Legislature that the provisions of this chapter shall be limited to assessments on the supplemental roll which are authorized by the provisions of this chapter and none of its provisions shall be applied, construed, or used as a basis for interpreting legislative intent when determining the effect of any other provision of this division. The Legislature finds and declares that the supplemental assessment system created by this chapter involves practical tax administration considerations which require unique solutions. Except as expressly provided in Article 2.5 (commencing with Section 75.18), these solutions are not appropriate to the general assessment of property under the provisions of Chapter 3 (commencing with Section 401) of Part 2 and the adoption of the supplemental roll assessment system is not intended to affect the valuation or assessment provisions applicable to the regular assessment roll.

History.—Stats. 1983, Ch. 1102, in effect September 27, 1983, substituted "making adjustments of taxes resulting from changes" for "taxing increases" after "and" in the first sentence. Stats. 1984, Ch. 946, in effect September 10, 1984, substituted "16" for "sixteen" after "to" in the second sentence, first paragraph and added the second paragraph thereto.

Note.—Section 30 of Stats. 1984, Ch. 946, provided notwithstanding Section 2229, R. & T.C., the requirements of that section do not apply to the exemption of property for purposes of ad valorem property taxation provided by Section 217.1 of the Revenue and Taxation Code, as amended by this act. No appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act. Section 31 thereof provided no appropriation is made and no reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution and Section 2231 or 2234 of the Revenue and Taxation Code because Chapter 1102 of the Statutes of 1983 provided that 5 percent of the revenues collected from taxes on the supplemental roll, as well as ten million dollars ($10,000,000) appropriated to the Supplemental Roll Administrative Cost Fund, be used to reimburse counties for any increased costs resulting from the enactment of Chapter 3.5 (commencing with Section 75) of Part 0.5 of Division 1 of the Revenue and Taxation Code. Section 32 thereof provided the provisions of this act shall remain in effect unless and until they are amended or repealed by a later enacted act.