Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 625.0012

625.0012 Appraisal Unit Allocation. A mother died and upon her death a number of parcels transferred to her son that make up a family ranch, a portion of which is also zoned as Timberland Production Zone (TPZ). The taxpayer is requesting the assessor to allocate the exclusion first to all 'Prop 13' assets (grazing land, sites and improvements) and second to TPZ only as to the amount of the available exclusion not needed to avoid reassessment on the 'Prop 13' assets. Revenue and Taxation Code section 63.1(d)(2) provides that within any appraisal unit, the $1 million limit shall be applied only on a pro rata basis, and shall not be applied to a selected portion or portions of the appraisal unit. In order to allocate the $1 million dollar exclusion separately to non-TPZ land within a single parcel, the assessor must find that each parcel is a separate appraisal unit and that each portion of a single parcel, consisting of TPZ land and non-TPZ land, also constitutes separate appraisal units. C 10/15/2009.