Annotated Legal Opinions and Letters to Assessors

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At this site you can find the complete text of opinion letters and letters to assessors which are summarized as "annotations" in Volume 3 of the Property Taxes Law Guide. 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. Due to delays resulting from the process of adding, amending, or deleting annotations, an annotation may remain in the Law Guide even though subsequent legislative or administrative action may have invalidated the advice provided in the annotation. In any instance where there is an inconsistency between the statute and an annotation, statutory law is controlling.

• Proposed Changes to Property Tax Annotations

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

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

See Change in Ownership

1. PRINCIPAL RESIDENCE
2. GOVERNMENT ACQUISITION
3. DISASTER RELIEF
   See Disaster Relief
4. CONTAMINATED PROPERTY

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

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

See Possessory Interest
Rental Housing Exemption

1. IN GENERAL
2. CHARITABLE PURPOSES
3. HOSPITAL PURPOSES
4. RELIGIOUS PURPOSES

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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