BlackletterCalifornia law

Revenue and Taxation Code § 75.8

ARTICLE 1. Definitions and General Provisions

Current as of September 28, 2026Rev. & Tax. Code, § 75.8Official source ↗

Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.

“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.