CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75. - 75.80.]

Chapter 3.5 added by Stats. 1983, Ch. 498, Sec. 133.

§§ 75–75.80 · 40 sections

1. ARTICLE 1. Definitions and General Provisions §§ 75–75.9 · 10 sections

   • § 75 It is the intent of the Legislature in enacting this chapter to fully implement Article XIIIA of the California Constitution and to promote increased equity…
   • § 75.1 Except where the context or the specific provisions of this chapter otherwise require, all of the following apply: (a) The definitions in this article govern…
   • § 75.2 “Current roll” means the roll for the fiscal year during which the change in ownership occurs or the new construction is completed.
   • § 75.3 “The roll being prepared” means the roll for the fiscal year following the fiscal year in which the change in ownership occurs or the new construction is…
   • § 75.4 “Current tax rate” means the tax rate applicable to the current roll, including any rate in excess of the limitation prescribed by subdivision (a) of Section 1…
   • § 75.5 “Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following:…
   • § 75.6 “Fiscal year” means a fiscal year beginning July 1 and ending June 30.
   • § 75.7 “Supplemental roll” means the roll prepared or amended in accordance with the provisions of this chapter and containing properties which have changed ownership…
   • § 75.8 “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.
   • § 75.9 “Taxable value” means the base year full value adjusted for any given lien date as required by law or the full cash value for the same date, whichever is less.…
2. ARTICLE 2. Assessments on the Supplemental Roll §§ 75.10–75.15 · 6 sections

   • § 75.10 (a) Commencing with the 1983–84 assessment year and each assessment year thereafter, whenever a change in ownership occurs or new construction resulting from…
   • § 75.11 (a) If the change in ownership occurs or the new construction is completed on or after January 1 but on or before May 31, then there shall be two supplemental…
   • § 75.12 (a) For the purposes of this chapter, new construction shall be deemed completed on the earliest of the following dates: (1) (A) The date upon which the new…
   • § 75.13 Any supplemental assessment shall not be deemed to be an escaped assessment subject to Section 4837.5.
   • § 75.14 A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIIIA of the…
   • § 75.15 (a) For fixtures, other than fixtures that are included in a change in ownership or that are included in a structure and are assessed at the completion of the…
3. ARTICLE 2.5. Application of Inflation Rate § 75.18 · 1 section

   • § 75.18 On and after July 1, 1997, if the actual date of the most recent change in ownership or completion of new construction entered on the supplemental roll occurs…
4. ARTICLE 3. Exemptions §§ 75.20–75.24 · 4 sections

   • § 75.20 A supplemental assessment pursuant to this chapter shall not affect an exemption which had been granted the property for either the current roll or the roll…
   • § 75.21 (a) Exemptions shall be applied to the amount of the supplemental assessment, provided that the property is not receiving any other exemption on either the…
   • § 75.22 A property shall be eligible for exemption from the supplemental assessment if the person claiming the exemption meets the qualifications for the exemption…
   • § 75.24 (a) Notwithstanding Section 75.22, a property shall be eligible for exemption from the supplemental assessment if the organization claiming the exemption is a…
5. ARTICLE 4. Notice of Assessment §§ 75.31–75.32 · 2 sections

   • § 75.31 (a) Whenever the assessor has determined a new base year value as provided in Section 75.10, the assessor shall send a notice to the assessee showing the…
   • § 75.32 The failure of the assessee to receive a notice required by Section 75. 31 shall not affect the validity of any assessment or the validity of any taxes levied…
6. ARTICLE 5. Transmittal of Supplemental Assessments to the Auditor §§ 75.40–75.43 · 4 sections

   • § 75.40 When the period for claiming exemption has expired, and any exemptions have been processed, the assessor shall transmit the supplemental assessment to the…
   • § 75.41 (a) The auditor shall apply the current year’s tax rate, as defined in Section 75.4, to the supplemental assessment or assessments, computing the amount of…
   • § 75.42 The information transmitted to the auditor by the assessor, together with the extended taxes due, or extension of the refund, shall be enrolled on the…
   • § 75.43 (a) If a refund is due the assessee, the auditor shall make the refund within 90 days of the date of enrollment of the negative assessment on the supplemental…
7. ARTICLE 6. Collection of Supplemental Taxes §§ 75.50–75.55 · 6 sections

   • § 75.50 The auditor shall transmit supplemental assessments entered on the supplemental roll to the tax collector for preparation of supplemental tax bills, and charge…
   • § 75.51 The tax collector shall mail or electronically transmit a supplemental tax bill to the assessee, including the following information either on the bill or in a…
   • § 75.52 (a) Taxes on the supplemental bill are due on the date mailed and shall become delinquent as follows: (1) If the bill is mailed within the months of July…
   • § 75.53 If all delinquent amounts which are a lien on real property are not paid in full by the time fixed in the publication of the notice of impending default for…
   • § 75.54 (a) Taxes on the supplemental roll become a lien against the real property on the date of the change in ownership or completion of new construction unless by…
   • § 75.55 (a) A county board of supervisors may, by ordinance, provide for the cancellation of any supplemental tax bill in which the amount of taxes to be billed is…
8. ARTICLE 6.5. Reimbursement for County Costs §§ 75.60–75.66 · 3 sections

   • § 75.60 (a) Notwithstanding any other provision of law, the board of supervisors of an eligible county or city and county, upon the adoption of a method identifying…
   • § 75.65 (a) There is hereby appropriated from the General Fund to the Supplemental Roll Administrative Cost Fund (hereafter referred to as “the fund”), which is hereby…
   • § 75.66 It is the intent of the Legislature that no further appropriation shall be made, other than that provided by Section 75.65, and no reimbursement is required by…
9. ARTICLE 7. Disposition of Revenues §§ 75.70–75.72 · 3 sections

   • § 75.70 (a) Notwithstanding any other law, for the 1983–84 fiscal year, each county auditor shall allocate to all elementary, high school, and unified school districts…
   • § 75.71 Notwithstanding any other provision of law, the amounts allocated pursuant to this chapter to a special district, other than a special district governed by a…
   • § 75.72 Any penalties, costs, or other charges resulting from delinquency of supplemental taxes shall be distributed pursuant to Part 8 (commencing with Section 4651).
10. ARTICLE 8. Effective Date § 75.80 · 1 section

    • § 75.80 This chapter shall apply to changes in ownership occurring, and new construction completed, on or after July 1, 1983.