Annotated Legal Opinions - Property Tax

At this site you can find the complete text of opinion letters which are summarized as "annotations". These letters and annotations do not have the force or effect of law. Although annotations are synopses of past advice provided by the Boards' legal staff, the advice is not binding and may be revised at any time. The date appearing at the end of an annotation reflects the Board's interpretation of statues existing as of that date.

To search for Annotations, scroll down on the Table of Titles below until you find the desired subject, and click on it. This will take you to a listing of Annotations for that subject. From that list, you may click on the number of the Annotation to view the applicable correspondence. If you know the annotation number, please use the search box above to quickly find the correspondence.


A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q |R | S | T | U | V | W | X | Y | Z


A

AGRICULTURE

  • See Business Inventory Exemption

AIR TAXI

  • See Certificated Aircraft

AIRCRAFT - 100

  • See Aircraft of Historical Significance Exemption
  • Business Inventory Exemption
  • Certificated Aircraft

AIRCRAFT OF HISTORICAL SIGNIFICANCE EXEMPTION - 105

  • See Aircraft

ALLOCATION OF PROPERTY TAX REVENUES - 110

ANIMALS

  • See Business Inventory Exemption

ANNEXATION - 115

APPRAISER

APPRAISER CERTIFICATION - 125

APPRAISER FINANCIAL INTEREST STATEMENT

  • See Appraiser Certification

ARTICLE XIIIA—PROPERTY TAX LIMITATION - 130

ARTICLE XIIIB—GOVERNMENT SPENDING LIMITATION - 140

ASSESSED VALUE - 150

  • See Full Cash Value
  • Value

ASSESSEE - 160

  • See Assessment Appeals Board
  • Escape Assessments
  • Property Statement
  • State-Assessed Property

ASSESSMENT - 170

  • See Assessment Appeals Board
  • Change in Ownership
  • Corrections
  • County Board of Equalization
  • Valuation Methodology
  • Value

ASSESSMENT APPEALS - 180

  • See Assessment Appeals Board
  • Supplemental Assessment

ASSESSMENT APPEALS BOARD - 190

  • See Assessment Appeals
  • County Board of Equalization
  • Situs

ASSESSOR

  • See County Assessor

AUDITS - 195

  • See Mandatory Audits

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B

BANKRUPTCY

  • See Change in Ownership

BASE YEAR VALUE TRANSFER - 200

BOARD OF EQUALIZATION

  • See County Board of Equalization
  • State Board of Equalization

BUSINESS INVENTORY EXEMPTION- 205

  • See Aircraft
  • State-Assessed Property
  • Timber Yield Tax

BUSINESS RECORDS

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C

CALIFORNIA LAND CONSERVATION ACT - 210

  • See Farmland Security Zone
  • Land Use Restrictions
  • Open Space Lands

CERTIFICATED AIRCRAFT - 215

  • See Aircraft

CHANGE IN OWNERSHIP - 220

  • See Assessment
  • Base Year Value Transfer
  • Escape Assessments
  • Parent-Child Transfer
  • State-Assessed Property

CHARITABLE PURPOSES WELFARE EXEMPTION

  • See Welfare Exemption

CHURCH EXEMPTION - 230

CHURCH PARKING AREA EXEMPTION - 240

COLLEGE EXEMPTION - 250

CONFIDENTIAL RECORDS OF TAXPAYER - 260

CONFLICT OF INTEREST

  • See Appraiser Certification

CONSTRUCTION EQUIPMENT - 270

CONTRACT - 280

  • See Change in Ownership

CORRECTIONS - 285

  • See Assessment

COUNTY ASSESSOR - 290

  • See Tax-Deeded Property

COUNTY BOARD OF EQUALIZATION - 300

  • See Assessment Appeals Board

COUNTY BOARD OF SUPERVISORS - 310

  • See Article XIIIA—Property Tax Limitation
  • Assessment Appeals Board
  • County Board of Equalization
  • Timberland

COUNTY SERVICE AREA

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D

DEADLINES FOR FILING

DELINQUENT TAX PENALTIES

DELINQUENT TAXES

DISABLED VETERANS’ EXEMPTION - 350

  • See Mobilehome

DISASTER RELIEF - 360

  • See Base Year Value Transfer—(c) Disaster Relief

DOCUMENTARY TRANSFER TAX ACT - 370

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E

EMINENT DOMAIN

  • See Base Year Value Transfer—(b) Government Acquisition

EQUALIZATION

  • See Assessment Appeals Board
  • County Board of Equalization
  • State Board of Equalization

ESCAPE ASSESSMENTS - 390

  • See Assessment Appeals Board
  • Homeowners’ Exemption
  • State-Assessed Property

EXEMPTION - 400

  • See Aircraft of Historical Significance Exemption
  • Business Inventory Exemption
  • Church Exemption
  • Church Parking Area Exemption
  • College Exemption
  • Disabled Veterans’ Exemption
  • Free Public Library and Free Museum Exemption
  • Fruit, Nut Tree, and Grapevine Exemption
  • Growing Crops Exemption
  • Homeowners’ Exemption
  • Lessor’s Exemption
  • Local Government-Owned Property
  • Pets Exemption
  • Public Schools Exemption
  • Rental Housing Exemption
  • State-Owned Property
  • State University Exemption
  • Tribal Housing Exemption
  • Veterans Exemption
  • Veterans’ Organization Exemption
  • Welfare Exemption
  • Wine Exemption

EXPORTS

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F

FARMLAND SECURITY ZONE

  • See California Land Conservation Act
  • Open-Space Lands

FEDERAL INSTRUMENTALITIES - 420

FINANCIAL CORPORATIONS - 430

  • See Mobilehome

FINANCIAL INTEREST STATEMENT, APPRAISER

  • See Appraiser Certification

FIXTURES

  • See Improvements Valuation
  • Supplemental Assessment

FOREIGN GOVERNMENT - 435

  • See Privileges and Immunities

FREE PUBLIC LIBRARY AND FREE MUSEUM EXEMPTION - 445

FRUIT, NUT TREE, AND GRAPEVINE EXEMPTION - 450

FULL CASH VALUE - 460

  • See Assessed Value
  • Value

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G

GAS - 470

GOLF COURSES - 480

GOVERNMENT-OWNED PROPERTY - 490

  • See Leased to Government
  • Local Government-Owned Property
  • State-Owned Property

GRANDPARENT-GRANDCHILD TRANSFER - 493

  • See Change in Ownership
  • Parent-Child Transfer

GROWING CROPS EXEMPTION

  • See Business Inventory Exemption
  • Timber Yield Tax

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H

HISTORICAL PROPERTY - 500

  • See Land Use Restrictions

HOMEOWNERS’ EXEMPTION - 505

  • See Mobilehome

HOUSEBOATS - 510

HOUSEHOLD FURNISHINGS - 515

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I

IMPROVEMENTS VALUATION - 520

  • See Personal Property

INDIANS AND INDIAN LANDS - 525

  • See Mobilehome
  • Timber Yield Tax
  • Tribal Housing Exemption

INSURANCE COMPANIES - 530

  • See Personal Property

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L

LAND USE RESTRICTIONS - 535

  • See Rental Housing Exemption

LANDS OWNED BY LOCAL GOVERNMENTS THAT ARE OUTSIDE THEIR BOUNDARIES - 550

LEASED TO GOVERNMENT - 560

  • See Government-Owned Property
  • Local Government-Owned Property
  • State-Owned Property

LEGAL ENTITIES

  • See Change in Ownership

LESSOR’S EXEMPTION - 570

LOCAL BOARD OF EQUALIZATION

  • See Assessment Appeals Board
  • County Board of Equalization

LOCAL GOVERNMENT-OWNED PROPERTY

  • See Government-Owned Property
  • Leased To Government
  • State-Owned Property

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M

MANDATORY AUDITS - 580

  • See Audits

MANUFACTURED HOMES - 585

  • See Mobilehome

MINES AND MINERALS - 590

MOBILEHOME - 600

  • See Financial Corporations
  • Manufactured Homes

MOTION PICTURES

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N

NEWLY CONSTRUCTED PROPERTY - 610

  • See Golf Courses
  • Supplemental Assessment

NURSERY STOCK

  • See Business Inventory Exemption
  • Growing Crops Exemption
  • Timber Yield Tax

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O

OPEN-SPACE LANDS - 620

  • See California Land Conservation Act
  • Farmland Security Zone
  • Land Use Restrictions

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P

PARENT-CHILD TRANSFER - 625

  • See Change in Ownership
  • Grandparent-Grandchild Transfer

PENAL ASSESSMENT

  • See Assessment Appeals Board
  • Private Railroad Car Tax

PERSONAL PROPERTY - 630

  • See Assessee
  • Business Inventory Exemption
  • Construction Equipment
  • Improvements Valuation
  • Insurance Companies
  • Retirement Systems (Public) Property

PETS EXEMPTION

  • See Business Inventory Exemption

PLANNED DEVELOPMENTS

POSSESSORY INTEREST - 660

  • See Change in Ownership
  • Indians and Indian Lands
  • Lands Owned by Local Governments That Are Outside Their Boundaries
  • Mines and Minerals
  • State-Assessed Property
  • Welfare Exemption

PRIVATE RAILROAD CAR COMPANY

  • See Private Railroad Car Tax

PRIVATE RAILROAD CAR TAX - 670

PRIVILEGES AND IMMUNITIES

  • See Foreign Government

PROPERTY STATEMENT - 680

  • See Deadlines For Filing

PROPERTY TAX LIMITATION, ARTICLE XIIIA

  • See Article XIIIA—Property Tax Limitation

PUBLIC SCHOOLS EXEMPTION - 690

  • See Possessory Interest
  • State University Exemption
  • Welfare Exemption

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Q

  • No Documents Available At This Time

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R

RACEHORSES

  • See Business Inventory Exemption

REDEVELOPMENT PROJECTS - 710

REFUNDS - 720

  • See Assessment Appeals Board
  • Mines and Minerals

RELIGIOUS EXEMPTION - 730

RELIGIOUS PURPOSES WELFARE EXEMPTION

  • See Welfare Exemption

RENTAL HOUSING EXEMPTION

  • See Welfare Exemption

REPLACEMENT PROPERTY

  • See Base Year Value Transfer

RESTRICTIONS ON LAND USE

  • See Land Use Restrictions

RETIREMENT SYSTEMS (PUBLIC) PROPERTY - 735

  • See Personal Property

RULES

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S

SITUS - 740

SPECIAL CONSTRUCTION EQUIPMENT

  • See Construction Equipment

SPECIAL DISTRICTS - 750

STATE-ASSESSED PROPERTY - 755

STATE ASSESSEES - 760

STATE BOARD OF EQUALIZATION - 770

  • See Timberland

STATE-OWNED PROPERTY - 780

  • See Government-Owned Property
  • Leased to Government
  • Local Government-Owned Property

STATE UNIVERSITY EXEMPTION - 785

  • See Public Schools Exemption

SUPPLEMENTAL ASSESSMENT - 790

  • See Assessment
  • Assessment Appeals
  • Newly Constructed Property

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T

TAX ASSESSMENT

TAX COLLECTOR—DELINQUENT TAXES COLLECTED BY

  • See Delinquent Taxes

TAX-DEEDED PROPERTY - 810

TAXES - 820

TAX RATE

  • See Aircraft
  • Annexation

TAXPAYERS’ RECORDS

  • See Business Records
  • Confidential Records of Taxpayer

TIMBER

  • See Business Inventory Exemption
  • Timber Yield Tax

TIMBERLAND - 830

TIMBER YIELD TAX - 840

  • See Business Inventory Exemption

TRANSFER OF BASE YEAR VALUE

  • See Base Year Value Transfer—Principal Residence

TRIBAL HOUSING EXEMPTION - 843

  • See Indians and Indian Lands

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U

UNIT - 845

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V

VALUATION METHODOLOGY - 848

VALUE - 850

  • See Assessment
  • Full Cash Value

VESSELS - 860

VETERANS’ EXEMPTION - 865

VETERANS’ ORGANIZATION EXEMPTION - 870

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W

WELFARE EXEMPTION - 880

WILLIAMSON ACT

  • See California Land Conservation Act
  • Farmland Security Zone
  • Open-Space Lands

X

  • No Documents Available At This Time

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Y

  • No Documents Available At This Time

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Z

  • No Documents Available At This Time

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INDEX OF PUBLISHED ANNOTATIONS
INDEX OF DELETED ANNOTATIONS

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