PART 2. ASSESSMENT [201. - 1367.]
Part 2 enacted by Stats. 1939, Ch. 154.
§§ 201–1367 · 441 sections
CHAPTER 1. Taxation Base §§ 201–287 · 160 sections
ARTICLE 1. Taxable and Exempt Property §§ 201–242 · 99 sections
- § 201 All property in this State, not exempt under the laws of the United States or of this State, is subject to taxation under this code.
- § 201.1 Property owned by a nonprofit entity, in which a transit development board has the sole ownership interest in the entity, shall be deemed to be property owned…
- § 201.2 (a) A nonprofit corporation which has contracted with the board of supervisors pursuant to Section 25905, 25906, 25907, or 25908 of the Government Code for the…
- § 201.3 Property which is exclusively devoted to public purposes and is owned by a nonprofit entity, in which a chartered city with a population of over 750,000 and…
- § 201.4 (a) The possessory interest of a nonprofit entity, solely owned by the City of Palm Springs, in property which is located wholly within the boundaries of an…
- § 201.5 (a) Possessory interests in property acquired by or for the Capital Programs and Climate Financing Authority pursuant to Division 27 (commencing with Section…
- § 201.6 (a) Subject to subdivision (b), property that is exclusively devoted to a public purpose and is owned by a nonprofit entity, the property, assets, profits, and…
- § 201.7 A qualified nonprofit organization that has entered into an agreement with the Department of Parks and Recreation pursuant to subdivision (a) of Section…
- § 202 (a) The exemption of the following property is as specified in subdivisions (a), (b), (d), and (h) of Section 3 of Article XIII of the Constitution, except as…
- § 202.2 Any reduction in property taxes on leased property used for libraries and museums that are free and open to the public, leased property used exclusively for…
- § 202.5 Personal property used exclusively in the performance of activities authorized by Division 8 (commencing with Section 89000) of the Education Code, whether by…
- § 202.6 Personal property used exclusively in the performance of activities authorized by Article 2 (commencing with Section 48930) of Chapter 6 of Part 27 of Division…
- § 202.7 Personal property owned or used by student governments of the University of California or by nonprofit corporations operating student book stores of colleges…
- § 203 (a) The college exemption is as specified in subdivision (e) of Section 3 and Section 5 of Article XIII of the California Constitution. (b) An educational…
- § 203.1 Personal property owned or used by a nonprofit corporation operating a student bookstore affiliated with an educational institution, as defined in Section 203,…
- § 203.5 Property owned by the California School of Mechanical Arts, California Academy of Sciences, or Cogswell Polytechnical College, or held in trust for the…
- § 204 The cemetery exemption is as specified in subdivision (g) of Section 3 of Article XIII of the Constitution.
- § 205 The veterans’ exemption is as specified in subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution. The following are wars under…
- § 205.1 Section 205 of this code fulfills the intent of subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution. To further carry out the…
- § 205.5 (a) Property that constitutes the principal place of residence of a veteran, that is owned by the veteran, the veteran’s spouse, or the veteran and the…
- § 205.6 In order to prevent duplications of the disabled veterans’ property tax exemption within the state and improper overlapping with other benefits provided by…
- § 206 The church exemption is as specified in subdivision (f) of Section 3 and Section 5 of Article XIII of the Constitution.
- § 206.1 (a) Pursuant to the authority of subdivision (d) of Section 4 of Article XIII of the California Constitution, and in accordance with subdivision (b) of this…
- § 206.2 Any reduction in property taxes on leased property used exclusively for religious worship and granted the church exemption shall inure to the benefit of the…
- § 207 Property used exclusively for religious purposes shall be exempt from taxation. Property owned and operated by a church and used for religious worship,…
- § 207.1 Personal property leased to a church and used exclusively for the purposes described in Section 207 shall be deemed to be used exclusively for religious…
- § 208 The bonds exemption is as specified in subdivision (c) of Section 3 of Article XIII of the Constitution.
- § 209 The exemption of certain vessels from taxation except for state purposes is as specified in subdivision (l) of Section 3 of Article XIII of the Constitution.
- § 209.5 All right, title or interest in or to any vessel of more than 50 tons burden or 100 tons displacement, and the materials and parts held by the builder of the…
- § 211 (a) (1) The exemption of fruit- and nut-bearing trees until four years after the season in which they were planted in orchard form and grapevines until three…
- § 212 (a) Notes, debentures, shares of capital stock, solvent credits, bonds, deeds of trust, mortgages, and any interest in that property are exempt from taxation.…
- § 213 The exhibition exemption is as specified in this section. Personal property which comes within all the following descriptions is exempt from taxation: (a) The…
- § 213.5 In partial consideration of the public services provided to property exempted from taxation by Section 214, the owner or person in possession shall permit the…
- § 213.7 (a) As used in Section 214, “property used exclusively for religious, hospital, scientific or charitable purposes” shall include the property of a volunteer…
- § 214 (a) Property used exclusively for religious, hospital, scientific, or charitable purposes owned and operated by community chests, funds, foundations, limited…
- § 214.01 (a) For the purpose of Section 214, property shall be deemed irrevocably dedicated to religious, charitable, scientific, or hospital purposes only if a…
- § 214.02 (a) Except as provided in subdivision (b) or (c), property that is used exclusively for the preservation of native plants or animals, biotic communities,…
- § 214.03 (a) Property that is used exclusively for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific…
- § 214.05 For purposes of Section 214: (a) If the property of an organization is granted an exemption pursuant to Section 214, that property is deemed to be used…
- § 214.06 (a) Notwithstanding any other law, on or after January 1, 2015, a local government shall not enter into a payment in lieu of taxes (PILOT) agreement with a…
- § 214.07 (a) Notwithstanding any other law, it shall be conclusively presumed that any payments made under any payment in lieu of taxes (PILOT) agreement entered into…
- § 214.08 (a) Notwithstanding any other law, both of the following shall apply: (1) Any outstanding ad valorem tax, interest, or penalty that was levied between January…
- § 214.09 For purposes of Sections 214.06, 214.07, and 214.08, all of the following shall apply: (a) “Local government” means any city, county, city and county, housing…
- § 214.1 As used in Section 214, “property used exclusively for religious, hospital or charitable purposes” shall include facilities in the course of construction on or…
- § 214.2 (a) As used in Section 214.1, “facilities in the course of construction” shall include the demolition or razing of a building with the intent to replace it…
- § 214.3 In the event that any property described in paragraph (6) of subdivision (a) of Section 214 shall have been used solely for charitable or hospital purposes for…
- § 214.4 For the purposes of Sections 207 and 214 a school of “less than collegiate grade” is (a) any institution of learning attendance at which exempts a student from…
- § 214.5 (a) Property used exclusively for school purposes of less than collegiate grade, or exclusively for purposes of both schools of and less than collegiate grade,…
- § 214.6 (a) (1) Property that is owned by an organization meeting the requirements of subdivision (b) of Section 4 of Article XIII of the California Constitution and…
- § 214.7 In the case of a hospital, neither the use of hospital property nor the receipt of fees or other lawful compensation by a licensed physician for the practice…
- § 214.8 (a) Except as provided in Sections 213.7 and 231, and as provided in subdivision (g) of Section 214 with respect to veterans’ organizations, the “welfare…
- § 214.9 For the purposes of Section 214, a “hospital” includes an outpatient clinic, whether or not patients are admitted for overnight stay or longer, where the…
- § 214.10 For purposes of Section 214, any nonprofit corporation organized and operated for the advancement of education, improvement of social conditions, and…
- § 214.11 For purposes of Section 214, property owned and operated by a nonprofit organization, otherwise qualifying for exemption under Section 214, shall be deemed to…
- § 214.13 Where property under development pursuant to the Community Redevelopment Law (Pt. 1 (commencing with Sec. 33000), Div. 24, H.&S.C.) is dedicated to religious,…
- § 214.14 (a) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund,…
- § 214.15 (a) Property is within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution if that property is owned and operated by a…
- § 214.15.1 (a) Subject to subdivision (b), property shall be fully exempt from property taxation and is within the exemption provided by Sections 4 and 5 of Article XIII…
- § 214.16 (a) Any outstanding tax, interest, or penalty that was levied or imposed upon property that qualifies for an exemption pursuant to Section 214 and satisfies…
- § 214.17 (a) For purposes of this section: (1) “Total exemption amount limitation” means the exemption amount limitation with respect to a single property or multiple…
- § 214.18 (a) Property is within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution if the property is owned by a community land…
- § 214.19 (a) For purposes of this section: (1) “Total exemption amount limitation” means the assessed value exemption amount limitation with respect to a single…
- § 215 All personal property owned by a veteran organization which has been chartered by the Congress of the United States, when the same are used solely and…
- § 215.1 (a) All buildings, and so much of the real property on which the buildings are situated as may be required for the convenient use and occupation of the…
- § 215.2 Property owned by an organization that satisfies the requirements of Section 214, 215, or 215.1 and which is used primarily for exempt purposes shall not be…
- § 215.5 All personal property owned or leased by a nonprofit corporation, which does not accept advertising for a consideration and is engaged exclusively in the…
- § 216 The stock in trade up to one thousand five hundred dollars ($1,500) of a vending stand operated by a blind person licensed by the Bureau of Vocational…
- § 217 (a) Except as provided in subdivision (d), the following articles of personal property that have been made available for display in a publicly owned art…
- § 217.1 (a) Except as provided in subdivision (d), the following articles of personal property that are made available for display in a publicly owned aerospace…
- § 218 (a) The homeowners’ property tax exemption is in the amount of the assessed value of the dwelling specified in this section, as authorized by subdivision (k)…
- § 218.2 (a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds…
- § 218.3 (a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds…
- § 218.4 (a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds…
- § 218.5 In order to assure the accuracy of the state’s reimbursements for the homeowners’ property tax exemption and to prevent duplications of the exemptions within…
- § 218.6 (a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds…
- § 219 For the 1980–81 fiscal year and fiscal years thereafter, business inventories are exempt from taxation and the assessor shall not assess business inventories.
- § 220 Any aircraft which is in California on the lien date solely for the purpose of being repaired, overhauled, modified, or serviced is exempt from personal…
- § 220.5 (a) Aircraft of historical significance shall be exempt from taxation. (b) The exemption provided in subdivision (a) applies only if all of the following…
- § 221 For the purposes of Section 214 a nursery school is any group facility for minors which has obtained a written license or permit to operate as such from the…
- § 222 Personal property used exclusively in the operation of a zoo or for purposes of horticultural display on publicly owned land which is owned by a nonprofit…
- § 222.5 As used in Section 214, “property used exclusively for religious, hospital, scientific or charitable purposes” shall include possessory interests in publicly…
- § 223 Fruit trees, nut trees, and grapevines of a grower, which are personal property, held on the lien date for subsequent planting in orchard or vineyard form and…
- § 224 The personal effects, household furnishings, and pets of any person shall be exempt from taxation. The phrase “personal effects, household furnishings, and…
- § 225 (a) A trailer, semitrailer, logging dolly, pole or pipe dolly, or trailer bus, that has a valid identification plate issued to it pursuant to Section 5014.1 of…
- § 225.5 (a) For purposes of Section 214 an educational television station is any facility, which does not accept advertising for a consideration and which transmits…
- § 226 (a) Personal property consisting of qualified computer equipment shall be exempt from taxation. (b) For purposes of this section: (1) “Qualified computer…
- § 227 A documented vessel, as defined in Section 130, shall be assessed at 4 percent of its full cash value only if the vessel is engaged or employed exclusively in…
- § 228 (a) A vessel with a market value of four hundred dollars ($400) or less shall be free from taxation. This section shall only apply to vessels used or held for…
- § 229 (a) A floating home shall be assessed in the same manner as real property. (b) For purposes of determining the valuation of floating homes pursuant to this…
- § 230 (a) With regard to taxes that attach as a lien on or after January 1, 2001, wooden vessels of historical significance, and all personal property thereon used…
- § 231 (a) Property that is owned by a nonprofit corporation and leased to, and used exclusively by, government for its interest and benefit shall be exempt from…
- § 232 All cargo containers principally used for the transportation of cargo by vessels in ocean commerce shall be exempt from property taxation. Any tax exemption…
- § 234 Seed potatoes of a grower, which are personal property, held on the lien date for subsequent planting in field form and planted during the assessment year by…
- § 235 For the purposes of this division, the lessee of tangible personal property owned by a bank or financial corporation shall be conclusively presumed the owner…
- § 236 Property leased for a term of 35 years or more or any transfer of property leased with a remaining term of 35 years or more where the lessor is not otherwise…
- § 236.5 Any otherwise taxable interest in real property, leased for an original term of 35 years or more and used exclusively by the lessee for the operation of a…
- § 237 (a) (1) Subject to the requirements set forth in paragraph (2), there is exempt from taxation under this part that portion of the assessed value of property,…
- § 241 (a) The first fifty thousand dollars ($50,000) of personal property that consists of hand tools owned and supplied by an employee that are required as a…
- § 242 (a) There is exempted from the taxes imposed by this part qualified property for use in space flight. (b) For purposes of this section: (1) “Qualified…
ARTICLE 2. Procedure to Claim Exemptions §§ 251–261 · 35 sections
- § 251 (a) The board shall prescribe all procedures and forms required to carry into effect any property tax exemption enacted by statute or constitutional amendment.…
- § 252 When making the first claim any person claiming the veterans’ exemption, or the spouse, legal guardian, or conservator of such person, or one who has been…
- § 252.1 Among other facts, the veterans’ exemption affidavit shall contain a statement, showing the claimant’s residence. When the affidavit is filed in a county other…
- § 253 If, because of active military service of the United States in time of war, sickness, or other cause found to be unavoidable in the judgment of the assessor,…
- § 253.5 Any person claiming the homeowners’ property tax exemption shall submit to the assessor an affidavit, giving any information required by the board. Such…
- § 254 Any person claiming the church, cemetery, college, exhibition, welfare, veterans’ organization, free public libraries, free museums, aircraft of historical…
- § 254.2 All property owned by the United States or any agency thereof and used exclusively for migratory water fowl refuges, or used for the promotion or protection of…
- § 254.5 (a) Claims for the welfare exemption and the veterans’ organization exemption shall be filed on or before February 15 of each year with the assessor. The…
- § 254.6 (a) An organization that intends to claim the welfare exemption or veterans’ organization exemption shall file with the State Board of Equalization a claim for…
- § 255 (a) Affidavits required for exemptions named in this article, except the homeowners’ exemption, shall be filed with the assessor between the lien date and 5…
- § 255.1 The assessor, whenever in his judgment good cause exists, may grant a reasonable extension of time for filing a claim for the homeowners’ property tax…
- § 255.2 Notwithstanding Section 255 of the Revenue and Taxation Code, any veteran who is filing for the veteran’s exemption on his or her principal place of residence…
- § 255.3 For the 1998–99 fiscal year and each fiscal year thereafter, the assessor shall on or before January 15 mail a claim form for the homeowners’ exemption to a…
- § 255.6 The assessor shall verify the eligibility of each claimant who is receiving a homeowners’ exemption to continue to receive such an exemption in accordance with…
- § 255.7 Whenever a change of ownership is recorded in the county recorder’s office, the county recorder shall provide the assessor with a copy of the transfer of…
- § 255.8 In counties having 10 percent or more persons who are of Spanish origin according to the most recent federal decennial census, claim forms and accompanying…
- § 256 (a) The affidavit for church exemption shall show that: (1) The building and equipment are used solely for religious worship. (2) The land claimed as exempt is…
- § 256.5 The affidavit for the cemetery exemption shall show that: (a) The property is used or held exclusively for the burial or other permanent deposit of the human…
- § 256.6 (a) (1) Prior to the lien date, the assessor shall annually mail a notice to every person or entity that received, in the immediately preceding fiscal year,…
- § 256.7 (a) Notwithstanding Sections 254, 256.5, and 256.6, an affidavit claiming the cemetery exemption, as provided for in subdivision (g) of Section 3 of Article…
- § 257 (a) Any person claiming the religious exemption shall submit to the assessor an affidavit giving specific information relating to property tax exemption. (b)…
- § 257.1 For the 1983–84 fiscal year and fiscal years thereafter, the assessor shall annually, prior to the lien date, mail a notice to every person who received the…
- § 258 The affidavit for the college exemption shall show that: (a) The educational institution is of collegiate grade and is not conducted for profit. (b) The…
- § 259 The affidavit for the exhibition exemption shall state the facts showing that the property comes within all the descriptions entitling it to the exemption.
- § 259.5 The claim for the welfare exemption shall show that the property use requirements entitling the property to the exemption are met, and that the claimant has a…
- § 259.7 The claim for the veterans’ organization exemption shall show that the property use requirements entitling the property to the exemption are met, and that the…
- § 259.8 The affidavit for the free public libraries exemption shall indicate the extent to which the property is open to the public, whether or not any admission or…
- § 259.9 The affidavit for the free museums exemption shall indicate whether or not any admission or user charge is made to those viewing the museum contents and the…
- § 259.10 The affidavit for the public schools exemption shall show: (a) The owner’s name and the name of the school within the public school system that is using the…
- § 259.11 The affidavit for the aircraft of historical significance exemption shall show that both the property and the owner meet all the requirements entitling the…
- § 259.13 (a) Affidavits for the tribal housing exemption shall be filed on or before February 15 of each year with the assessor. Affidavits of claimants shall be…
- § 259.14 (a) The claim for welfare exemption on qualified property, in addition to giving any other information as prescribed by the board, shall be accompanied by an…
- § 259.15 (a) (1) For the 2018–19 fiscal year to the 2027–28 fiscal year, the claim for welfare exemption on a property that is eligible for and has received low-income…
- § 260 If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person.
- § 261 (a) Except as otherwise provided in subdivisions (b) and (c), as a prerequisite to the allowance of either the veterans’ or welfare exemption with respect to…
ARTICLE 2.5. Late Exemption Claims §§ 270–279.5 · 17 sections
- § 270 (a) With respect to property as to which the college, cemetery, church, religious, exhibition, veterans’ organization, free public libraries, free museums,…
- § 271 (a) Provided that an appropriate application for exemption is filed within 90 days from the first day of the month following the month in which the property…
- § 271.5 (a) In the event that property receiving the college, public school, cemetery, church, religious, exhibition, veterans’ organization, tribal housing, or…
- § 272 Notwithstanding any other provision of law, whenever a valid application for exemption on the property is filed pursuant to Section 270 or 271 and the assessor…
- § 273 If a claimant for the veterans’ exemption fails to file the affidavit required by Section 255 because he or she was in the military service of the United…
- § 273.5 (a) If a claimant for the veterans’ exemption for the 1976–77 fiscal year or any year thereafter fails to file the required affidavit with the assessor by 5…
- § 275 (a) If a claimant for the homeowners’ property tax exemption fails to file the required affidavit with the assessor by 5 p.m. on February 15 of the calendar…
- § 275.5 If a person claiming classification of a vessel as a documented vessel eligible for assessment under Section 227 fails to file the affidavit required by…
- § 276 (a) Except as otherwise provided by subdivision (b), for property for which the disabled veterans’ exemption described in Section 205.5 was available, but for…
- § 276.1 (a) For property for which the disabled veterans’ exemption described in Section 205.5 would have been available but the taxpayer had not yet received a…
- § 276.2 (a) If property becomes eligible for the disabled veterans’ exemption as described in Section 205.5 after the lien date, and an appropriate application for…
- § 276.3 (a) In the event that property receiving a disabled veterans’ exemption as described in Section 205.5 is sold or otherwise transferred to a person who is not…
- § 276.5 If a person claiming the exemption of an aircraft of historical significance under Section 220.5 fails to file the affidavit required by that section by 5 p.m.…
- § 277 (a) Any person claiming the disabled veterans’ property tax exemption shall file a claim with the assessor giving any information required by the board. This…
- § 278 Prior to the lien date, the assessor shall annually mail a notice to all claimants who received the disabled veterans’ exemption in the immediately preceding…
- § 279 (a) Subject to the provisions regarding cancellations and the limitation periods on refunds, property becomes eligible for the disabled veterans’ property tax…
- § 279.5 The taxpayer who has filed a claim for the disabled veterans’ exemption, once granted, is responsible for notifying the assessor when the property is no longer…
ARTICLE 3. Audit of Veterans’ Exemption Claims §§ 280–287 · 9 sections
- § 280 Commencing on or after July 1, an audit of the exemptions granted pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article XIII of the Constitution…
- § 281 The auditor shall determine the procedures and the extent of auditing required.
- § 282 If the information is not made available through the assessor, the auditor may make written demand to the veteran or his spouse to appear and testify and to…
- § 282.5 If a taxpayer refuses to comply with a written demand made pursuant to Section 282, the exemption shall be disallowed and, if an exemption has previously been…
- § 283 Should the audit prescribed by this article indicate that a claim of exemption pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article XIII of the…
- § 284 Should the audit prescribed by this article indicate that a veteran’s exemption has been incorrectly allowed, the assessor shall be notified.
- § 285 The provisions of this article shall not apply in any county unless a resolution is adopted by the board of supervisors declaring this article effective within…
- § 286 As used in this article “auditor” means the auditor, auditor-controller, or director of finance of a county.
- § 287 (a) For property impacted by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, or the 2024 Mountain Fire or Franklin…
CHAPTER 2. Legal Description of Lands for Assessment Purposes §§ 321–328 · 10 sections
- § 321 Land shall be legally described for tax purposes pursuant to this chapter.
- § 322 If surveyed under the authority of the United States, land may be described by township, range, section, and fractional section, with its acreage.
- § 323 If held under Spanish grant, land may be described by the exterior boundaries of the grants, or by the name of the grants, and the divisions, subdivisions, and…
- § 324 City lots may be described by naming the city and giving the number of the lot and block, according to the system of numbering in the city.
- § 325 When a map has been adopted as an official map under Division 3 (commencing with Section 66499.50) of Title 7 of the Government Code, land may be described by…
- § 326 Whenever a map, other than an official map, has been furnished by the owner, claimant, or user of land, and it contains sufficient information clearly to…
- § 327 Where any county or county officer possesses a complete, accurate map of any land in the county, or whenever such a complete, accurate map has been made in…
- § 327.1 The board of supervisors of any county may enact, by a majority vote of its membership, an ordinance, resolution, or board order that requires any party that…
- § 327.5 Notwithstanding any other provision of law, the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation to divide…
- § 328 Land may be described by metes and bounds, or other description sufficient to identify it, giving the locality and an estimate of the number of acres.
CHAPTER 3. Assessment Generally §§ 401–681 · 175 sections
ARTICLE 1. General Requirements §§ 401–409 · 31 sections
- § 401 Every assessor shall assess all property subject to general property taxation at its full value.
- § 401.3 The assessor shall assess all property subject to general property taxation on the lien date as provided in Articles XIII and XIIIA of the Constitution and any…
- § 401.4 When valuing an owner-occupied single-family dwelling and the land on which it is situated that may be required for the convenient occupation and use of such…
- § 401.5 The board shall issue to assessors data relating to costs of property, or, with respect to commercial and industrial property, shall, after a public hearing,…
- § 401.6 (a) In any case in which the cost approach method is used to value special use property for purposes of taxation, the assessor shall not add a component for…
- § 401.8 (a) Notwithstanding any other provision of law, commencing with the 1995–96 fiscal year, the county assessor shall determine the property tax assessed value in…
- § 401.10 (a) Notwithstanding any other law relating to the determination of the values upon which property taxes are based, values for each tax year from the 1984–85…
- § 401.12 Sections 401.10 and 401.11 do not abrogate, rescind, preclude, or otherwise affect any separate settlement agreement entered into prior to the effective date…
- § 401.13 Notwithstanding any other provision of law, on or after January 1, 1998, the assessor shall determine the assessed value of pipelines and related rights-of-way…
- § 401.15 (a) Notwithstanding any other provision of law, for any county that makes available the credits provided for in Section 5096.3, the full cash values of…
- § 401.16 If, for purposes of property taxation, the county assessor utilizes the reproduction or replacement cost approach to value to determine the value of tangible…
- § 401.17 (a) For the 2005–06 fiscal year to the 2016–17 fiscal year, inclusive, it shall be rebuttably presumed that the preallocated fair market value of each make,…
- § 401.20 (a) (1) The State Board of Equalization shall, in consultation with the California Assessors’ Association and representatives of the computer, semiconductor,…
- § 402 Cultivated and uncultivated land of the same quality and similarly situated shall be assessed at the same value.
- § 402.1 (a) In the assessment of land, the assessor shall consider the effect upon value of any enforceable restrictions to which the use of the land may be subjected.…
- § 402.2 Contracts with government agencies restricting the use of property for owner-occupied housing available at affordable cost shall be recorded. Nothing in this…
- § 402.3 An assessor shall consider any restrictive covenant, easement, restriction, or servitude adopted pursuant to Section 25202.5, 25222.1, or 79055 of the Health…
- § 402.5 When valuing property by comparison with sales of other properties, in order to be considered comparable, the sales shall be sufficiently near in time to the…
- § 402.9 In valuing property for persons of low and moderate income that is financed under Section 236 or Section 515 of the federal National Housing Act, since federal…
- § 402.95 In valuing property under the income method of appraisal, the assessor shall exclude from income the benefit from federal and state low-income housing tax…
- § 403 Land sold by the State for which no patent has been issued shall be assessed like other land, but the owner is entitled to a deduction from the assessed…
- § 404 All taxable property, except State assessed property, shall be assessed by the assessing agency of the taxing agency where the property is situated.
- § 405 (a) Annually, the assessor shall assess all the taxable property in his county, except state-assessed property, to the persons owning, claiming, possessing, or…
- § 405.5 The assessor shall periodically appraise all property not subject to the provisions of Article XIIIA of the Constitution to substantiate the judgment of its…
- § 407 Annually, on the second Monday in July, the assessor shall transmit a statistical statement to the board, supplying any statistical information which the board…
- § 408 (a) Except as otherwise provided in subdivisions (b), (c), (d), (e), and (g), any information and records in the assessor’s office that are not required by law…
- § 408.1 (a) The assessor shall maintain a list of transfers of any interest in property, other than undivided interests, within the county, which have occurred within…
- § 408.2 (a) Except as otherwise provided in Sections 63.1, 69.5, 451, and 481 of this code and in the provisions listed in Section 7920.505 of the Government Code, any…
- § 408.3 (a) Except as otherwise provided in Sections 451 and 481 and in the provisions listed in Section 7920.505 of the Government Code, property characteristics…
- § 408.4 (a) The assessor shall disclose information, furnish abstracts, or permit access to all records in his or her office to designated employees of a city’s…
- § 409 (a) (1) Notwithstanding subdivision (a) of Section 7922.530 of the Government Code or any other statutory provision, if the assessor, pursuant to the request…
ARTICLE 1.3. Assessment of Implements of Husbandry §§ 410–414 · 5 sections
- § 410 It is the intent of the Legislature in enacting this article to provide for a uniform system of assessment of all implements of husbandry in this state,…
- § 411 For the purposes of this article, “implement of husbandry” includes, but is not limited to, any tool, machine, equipment, appliance, device or apparatus used…
- § 412 The assessor of the county in which the implement of husbandry is located shall assess the implement as provided in this article.
- § 413 In assessing the implement of husbandry, the county assessor shall determine the value of the implement in accordance with standards and guides to the full…
- § 414 Upon request of the assessor of the county in which an implement of husbandry is located, the owner shall file with him a statement setting forth the make,…
ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction §§ 421–430.5 · 19 sections
- § 421 For the purposes of this article: (a) “Agricultural preserve” means an agricultural preserve created pursuant to the California Land Conservation Act of 1965…
- § 421.5 For purposes of this article, the following terms have the following meaning: (a) “Agricultural conservation easement” shall have the same meaning as defined…
- § 422 For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, open-space land is “enforceably restricted” if it is…
- § 422.5 For the purposes of this article, open-space land is “enforceably restricted” within the meaning of Section 8 of Article XIII of the California Constitution if…
- § 422.7 (a) For purposes of this section, the term “open-space land” includes land subject to contract for an urban agricultural incentive zone, as defined in…
- § 423 Except as provided in Sections 423.7 and 423.8, when valuing enforceably restricted open-space land, other than land used for the production of timber for…
- § 423.3 Any city or county may allow land subject to an enforceable restriction under the Williamson Act or a migratory waterfowl habitat contract to be assessed in…
- § 423.4 Land subject to a farmland security zone contract specified in Section 51296.1 of the Government Code shall be valued for assessment purposes at 65 percent of…
- § 423.5 When valuing open-space land which is enforceably restricted and used for the production of timber for commercial purposes, the county assessor shall not…
- § 423.7 (a) When valuing open-space land subject to a wildlife habitat contract, as defined in subdivision (f) of Section 421, the board, for purposes of surveys…
- § 423.8 (a) Notwithstanding the acreage requirement specified in subdivision (f) of Section 421, both of the following apply with respect to enrollment in a wildlife…
- § 423.9 Land which is zoned as timberland production pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the Government Code…
- § 424 Parties to existing agreements and scenic easement deeds may modify such agreements and deeds to the requirements of Section 422.
- § 426 (a) Notwithstanding any provision of Section 423 to the contrary, if either the county, city, or nonprofit organization or the owner of land subject to…
- § 427 Nothing in this article shall prevent the board or the assessor, in valuing open-space land for assessment purposes from taking into consideration the…
- § 428 The provisions of this article shall not apply to any residence, including any agricultural laborer housing facility as provided for in Sections 51220, 51231,…
- § 429 Notwithstanding the provisions of Section 105(b) of this code, in valuing land enforceably restricted pursuant to this article, fruit-bearing or nut-bearing…
- § 430 There shall be a rebuttable presumption that the present use of open-space land which is enforceably restricted and devoted to agricultural use is its highest…
- § 430.5 No land shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 422 is signed, accepted, and recorded on…
ARTICLE 1.7. Valuation of Timberland and Timber §§ 431–437 · 10 sections
- § 431 For purposes of this article, the following terms have the following meaning: (a) “Timber” means trees of any species maintained for eventual harvest for…
- § 432 Any rule or regulation required to be adopted pursuant to this article shall be in compliance with procedures set forth for adoption of rules under the…
- § 433 When land is zoned as timberland production a notation of such zoning shall be made on the assessment rolls by the words “Timberland Production Zone” or the…
- § 434 On or before September 1, 1976, the board, after consultation with the Timber Advisory Committee, shall prepare instructions setting forth temporary criteria…
- § 434.1 (a) On or before March 1, 1977, the board after consultation with the Timber Advisory Committee shall adopt rules setting forth final procedures for grading…
- § 434.2 Within 30 days of the effective date of this section, the board shall appoint the timber advisory committee as defined in subdivision (c) of Section 431.
- § 434.5 (a) On March 1, 1984, for the Redwood Region and Pine-Mixed Conifer Region, and on January 1, 1985, for the Whitewood Subzone of the Redwood Region, and…
- § 435 (a) In preparing the assessment roll for the 1984–85 fiscal year and each fiscal year thereafter, the assessor shall use as the value of each parcel of…
- § 436 On the lien date for the 1977–78 fiscal year and thereafter, all timber on both privately and publicly owned lands shall be exempt from property taxation,…
- § 437 Whenever the debt limit of a taxing agency is based wholly or in part on the assessed value of the agency, there shall be added to such assessed value the…
ARTICLE 1.9. Historical Property §§ 439–439.4 · 5 sections
- § 439 For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, property is “enforceably restricted” if it is subject…
- § 439.1 For purposes of this article “restricted historical property” means qualified historical property, as defined in Section 50280.1 of the Government Code, that…
- § 439.2 When valuing enforceably restricted historical property, the county assessor shall not consider sales data on similar property, whether or not enforceably…
- § 439.3 Notwithstanding any provision of Section 439.2 to the contrary, if either the county or city or the owner of restricted historical property subject to contract…
- § 439.4 No property shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 439 is signed, accepted and recorded…
ARTICLE 2. Information From Taxpayer §§ 441–470 · 27 sections
- § 441 (a) Each person owning taxable personal property, other than a manufactured home subject to Part 13 (commencing with Section 5800), having an aggregate cost of…
- § 441.5 (a) In lieu of completing the property statement as printed by the assessor pursuant to Section 452, the assessor may accept the information required of the…
- § 442 (a) The property statement shall show all taxable property owned, claimed, possessed, controlled, or managed by the person filing it and required to be…
- § 443 The property statement shall also show: (a) The county where the property is taxable. (b) If taxable in the county where the statement is made, any city or…
- § 443.1 If the property statement is timely filed in duplicate with a request that the assessor mark on the duplicate statement opposite each category of property…
- § 445 The property statement shall show a description of property, in the detail required. Such required detail may include the cost of the property if the…
- § 448 The property statement shall show all information as of 12:01 a.m. on the lien date.
- § 451 All information requested by the assessor or furnished in the property statement shall be held secret by the assessor. The statement is not a public document…
- § 452 (a) For the assessment year beginning in 1968 and each assessment year thereafter, the board shall prescribe in detail the content of property statements,…
- § 453 The assessor may request any person found within his county to make and subscribe an affidavit, showing his name, place of residence or place of business, and…
- § 454 The assessor may subpena and examine any person in relation to: (a) any statement furnished him, or (b) any statement disclosing property assessable in his…
- § 455 The assessor shall not combine parcels into a single assessment when any of those parcels have been declared to be tax defaulted for delinquent taxes. This…
- § 456 If the assessor has not received from the owner of a tract of land a legal description or a description which geographically locates the property, he may…
- § 457 If the owner, agent, or person in possession neglects to furnish the assessor with the description within 10 days after the request, the assessor shall cite…
- § 458 If the court finds the land has not been surveyed or divided so that it can be legally described, the court shall, by order duly entered in open court, direct…
- § 459 The expense of making the survey and description by the county surveyor is a lien on the land, and, when approved by the superior court, shall be certified by…
- § 459.5 Sections 457, 458, and 459 are applicable when the owner, his agent, or person in possession neglects to furnish the assessor of any taxing agency, including a…
- § 460 If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.
- § 461 Every person who willfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be made as…
- § 462 Every person is guilty of a misdemeanor who, after written request by the assessor, does any of the following: (a) Refuses to make available to the assessor…
- § 463 (a) If any person who is required by law or is requested by the assessor to make an annual property statement fails to file an annual property statement within…
- § 464 All moneys recovered by the assessor under Section 463 shall be paid into the county treasury.
- § 465 (a) Except as provided in subdivision (b), the assessor may destroy any document when six years have elapsed since the lien date for the tax year for which…
- § 467 Annually, on or before March 20th, every taxing agency shall file with the assessor of the county in which the property is located statements containing legal…
- § 468 In addition to any other remedies described in this article, if any person fails to furnish any information or records required by this article upon request by…
- § 469 (a) The assessor shall annually conduct a significant number of audits of the books and records of taxpayers engaged in a profession, trade, or business who…
- § 470 (a) Upon request of an assessor, a person owning, claiming, possessing, or controlling property subject to local assessment shall make available at his or her…
ARTICLE 2.5. Change in Ownership Reporting §§ 480–487 · 16 sections
- § 480 (a) Whenever there occurs any change in ownership of real property, a manufactured home, or a floating home that is subject to local property taxation and is…
- § 480.1 (a) Whenever there is a change in control of any corporation, partnership, limited liability company, or other legal entity, as defined in subdivision (c) of…
- § 480.2 (a) Whenever there is a change in ownership of any corporation, partnership, limited liability company, or other legal entity, as defined in subdivision (d) of…
- § 480.3 (a) Each county assessor and recorder shall make available, without charge and upon request, a form entitled “Preliminary Change of Ownership Report,” which…
- § 480.4 (a) The preliminary change of ownership report referred to in Section 480.3 shall give information relative to the transfer. The information shall include, but…
- § 480.5 (a) Every owner of tax-exempt real property shall report to the local assessor the creation, renewal, sublease, or assignment of any lease, sublease, license,…
- § 480.6 (a) Notwithstanding any other provision of law, a holder of a possessory interest in real property that is owned by a state or local governmental entity is not…
- § 480.7 (a) On or after January 1, 1996, in addition to any filing required to be made pursuant to Section 441, 480, 480.1, or 480.2, any domestic life insurance…
- § 480.8 (a) (1) For purposes of complying with the change in ownership provisions of Section 65.1 and subdivision (i) of Section 61, upon a written request of the…
- § 481 All information requested by the assessor or the board pursuant to this article or furnished in the change in ownership statement shall be held secret by the…
- § 482 (a) (1) If a person or legal entity required to file a statement described in Section 480 fails to do so within 90 days from the date a written request is…
- § 482.1 If there is a failure to file a change in ownership statement within the time required by subdivision (b) of Section 480, the successor in interest to the…
- § 483 (a) If the assessee establishes to the satisfaction of the county board of equalization or the assessment appeals board that the failure to file the change in…
- § 484 With the exception of the penalty provision of Section 463, the provisions of Article 2 (commencing with Section 441) shall be available to the assessor for…
- § 485 If, after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Section 480, the…
- § 487 Any life insurance company that completes a real property transaction for which approval was obtained from the Insurance Commissioner pursuant to Section 10506…
ARTICLE 3. Arbitrary and Penal Assessments §§ 501–506 · 6 sections
- § 501 If after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Sections 441 and 470, the…
- § 502 If any person willfully conceals, fails to disclose, removes, transfers or misrepresents tangible personal property to evade taxation which results in an…
- § 503 If any taxpayer or the taxpayer’s agent through a fraudulent act or omission causes, or if any fraudulent collusion between the taxpayer or the taxpayer’s…
- § 504 There shall be added to any assessment made pursuant to Section 502, except those assessments as are placed on the current roll prior to the time it is…
- § 505 The assessor shall make an assessment subject to penalty by entering on the local roll the assessment and penalty in such form and manner as prescribed by the…
- § 506 The tax rate applicable to any assessment made pursuant to this article shall be the tax rate to which the property would have been subject if it appeared upon…
ARTICLE 4. Property Escaping Assessment §§ 531–538 · 18 sections
- § 531 If any property belonging on the local roll has escaped assessment, the assessor shall assess the property on discovery at its value on the lien date for the…
- § 531.1 Upon the termination of an exemption pursuant to Section 271.5 or 276.3, upon receipt of a notice pursuant to Section 284, or upon indication from any audit or…
- § 531.2 (a) When the property is real property which subsequent to July 1 of the year of escape for purposes of this article, or subsequent to July 1 of the year in…
- § 531.3 If the assessor requires an assessee to describe personal property in such detail as shows the cost thereof but the assessee omits to report the cost of the…
- § 531.4 When an assessee files with the assessor a property statement or report on a form prescribed by the board with respect to property held or used in a…
- § 531.5 If a business inventories exemption has been incorrectly allowed because of erroneous or incorrect information submitted by the taxpayer or his agent…
- § 531.6 The taxpayer who has filed a claim for the homeowners’ exemption which has not been denied by the assessor is responsible for notifying the assessor when the…
- § 531.7 If property has not been legally assessable on the local secured roll for any year because the property has been tax deeded to a taxing agency other than the…
- § 531.8 No escape assessment shall be enrolled under this article before 10 days after the assessor has mailed or otherwise delivered to the affected taxpayer a…
- § 531.9 A county board of supervisors may, by ordinance, prohibit an assessor from making an escape assessment of an appraisal unit where that assessment would result…
- § 532 (a) Except as provided in subdivision (b), any assessment made pursuant to either Article 3 (commencing with Section 501) or this article shall be made within…
- § 532.1 (a) If, before the expiration of the period specified in Section 532 for making an escape assessment, the taxpayer and the assessor have agreed in writing to…
- § 532.2 Notwithstanding Section 532, the assessor shall assess as escaped property any property for which a welfare exemption was granted while that property was “in…
- § 533 (a) If an escape assessment is made as a result of an audit that discloses that property assessed to the party audited has been incorrectly assessed either for…
- § 534 (a) Assessments made pursuant to Article 3 (commencing with Section 501) or this article shall be treated like, and taxed at the same rate applicable to,…
- § 535 This article does not apply to intangibles.
- § 536 Any amount paid by the state to reimburse local taxing agencies for loss of revenue resulting from incorrectly allowed exemptions, if not repaid to the state,…
- § 538 (a) If the assessor believes that a specific provision of the Constitution of the State of California, of this division, or of a rule or regulation of the…
ARTICLE 5. Tax Deeded Property § 568 · 1 section
- § 568 (a) All property which has been declared tax defaulted, whether or not subject to a power of sale by the tax collector for defaulted taxes, shall be assessed.…
ARTICLE 6. Assessment Roll §§ 601–623 · 21 sections
- § 601 The assessor shall prepare an assessment roll, as directed by the board, in which shall be listed all property within the county which it is the assessor’s…
- § 602 This local roll shall show: (a) The name and address, if known, of the assessee. The assessor is not required to maintain electronic mail addresses. (b) Land,…
- § 606 (a) Except as provided in subdivisions (b) and (c), when any tract of land is situated in two or more revenue districts, the part in each district shall be…
- § 607 Land and improvements thereon shall be separately assessed.
- § 607.5 In the event that a separate assessment of rights and privileges appertaining to mines or minerals and land is made, the descriptive words “mining rights” or…
- § 608 Improvements shall be assessed by the assessor by showing their value opposite the description of the parcel of land on which they are located, if they are…
- § 609 Taxable improvements on land exempt from taxation shall be shown like other real estate on the roll. Value shall not be assessed against the exempt land and…
- § 610 (a) Land once described on the roll need not be described a second time, but any person, claiming and desiring to be assessed for it, may have his or her name…
- § 611 If the name of an absent owner is known to the assessor, or in the case of real property, if it appears of record in the office of the county recorder, the…
- § 612 When a person is assessed as agent, trustee, bailee, guardian, conservator, executor, or administrator, his representative designation shall be added to his…
- § 613 A mistake in the name of the owner or supposed owner of real estate does not render invalid an assessment or any deed to a purchaser at a tax sale. A mistake…
- § 614 After each assessment of tax-defaulted property the assessor shall enter on the roll the fact that it is tax defaulted and the date of the declaration of…
- § 615 The assessor shall prepare an index to the local roll, in the form prescribed by the board, showing the name of the assessee, each place therein where his…
- § 616 On or before July 1, annually, the assessor shall complete the local roll. He shall make and subscribe an affidavit on the roll substantially as follows: “I,…
- § 617 As soon as the assessor completes the local roll, he shall deliver it to the auditor.
- § 618 Notwithstanding any other provisions of state law, when the assessment roll is a machine-prepared roll the contents of the roll and the arrangement of property…
- § 619 (a) Except as provided in subdivision (f), the assessor shall, upon or prior to completion of the local roll, do either of the following: (1) Inform each…
- § 619.2 Where the personal property on the secured roll of a person not required to file a property statement pursuant to Section 441 is assessed in excess of one…
- § 620 If the assessor does not send a notice pursuant to Section 619 or 621 to an assessee whose property was not on the prior year’s secured roll, or to an assessee…
- § 621 In any county the assessor, with the approval of the board of supervisors, may give the information required by Section 619, and similar information with…
- § 623 The assessor may place a single assessment on the roll for all leased personal property in the county that is assessed with respect to the same taxpayer. Any…
ARTICLE 7. Information to Other Taxing Agencies §§ 646–649 · 4 sections
- § 646 The records of the assessor are at all times, during office hours, open to the inspection of any person charged with the duty of assessing property in the…
- § 647 (a) If any city or lighting, water, or irrigation district, or any district described in Section 2131, on behalf of which the county does the assessing, makes…
- § 648 If any city or lighting, water, or irrigation district makes a written request for a description of all property within its limits that is on the unsecured…
- § 649 The assessor may charge other taxing agencies the actual cost for each copy of the secured roll or description from the unsecured roll furnished them.
ARTICLE 8. Appraiser Qualifications §§ 670–673 · 4 sections
- § 670 (a) No person shall perform the duties or exercise the authority of an appraiser for property tax purposes as an employee of the state, any county or city and…
- § 671 (a) In order to retain a valid appraiser’s certificate every holder shall complete at least 24 hours of training conducted or approved by the State Board of…
- § 672 At the time of certification, each applicant shall disclose, on forms provided by the Board of Equalization, his or her financial interest in any corporation.…
- § 673 The State Board of Equalization may issue a temporary certificate to a person who is newly employed by the state, any county, city and county, or appraisal…
ARTICLE 8.5. Assessment Analyst Certificates §§ 674–680 · 7 sections
- § 674 (a) An assessor or any person employed by the office of the county assessor shall not make decisions with regard to changes in ownership unless he or she is…
- § 675 (a) (1) In order to retain a valid certificate, every certified assessment analyst shall complete at least 24 hours of training conducted or approved by the…
- § 676 (a) At the time of certification, each applicant shall disclose, on forms provided by the board, his or her financial interest in any legal entity. Thereafter,…
- § 677 The board may issue a temporary certificate to an assessor who is newly elected or appointed or to any person newly employed by the office of the county…
- § 678 The board may issue an interim certificate to a current assessor or to any person who is currently employed by the office of the county assessor, and who is…
- § 679 This article shall not be construed to impede an assessor from managing his or her staff resources efficiently, and in a manner that allows noncertificated…
- § 680 This article shall only apply in counties or cities and counties that have passed a resolution upon the recommendation of the assessor to require certification…
ARTICLE 9. Consultant Contracts § 681 · 1 section
- § 681 (a) All contracts for the performance of appraisal work for assessors by any person who is not an employee of the state, any county, or any city shall be…
CHAPTER 4. Assessment by State Board of Equalization Generally §§ 721–868 · 43 sections
ARTICLE 1. General Provisions §§ 721–725 · 8 sections
- § 721 The board shall annually value and assess all of the taxable property within the state that is to be assessed by it pursuant to Section 19 of Article XIII of…
- § 721.5 (a) Notwithstanding Section 721 or any other provision of law to the contrary, commencing with the lien date for the 2003–04 fiscal year, the board shall…
- § 722 State-assessed property shall be assessed at its fair market value or full value as of 12:01 a.m. on the first day of January. The board shall annually prepare…
- § 722.5 (a) Real property assessed by the board pursuant to Section 19 of Article XIII of the California Constitution on January 1, which thereafter becomes subject to…
- § 723 The board may use the principle of unit valuation in valuing properties of an assessee that are operated as a unit in a primary function of the assessee. When…
- § 723.1 Operating nonunitary properties are those that the assessee and its regulatory agency consider to be operating as a unit, but the board considers not part of…
- § 724 Whenever any act is required or allowed to be done on or before a date specified in this chapter and that day is a Saturday, Sunday or holiday, the act may be…
- § 725 The failure to receive any notice required to be given by the board or the failure of the board to complete any action by a date specified under this chapter,…
ARTICLE 2. Assessments §§ 731–733 · 3 sections
- § 731 Each year between the first day of January and the first day of June, upon valuing the unitary property of an assessee, the board shall mail to the assessee,…
- § 732 Each year between the first day of January and the last day of July, upon valuing the nonunitary property of an assessee, the board shall mail to the assessee…
- § 733 (a) If a timely petition for reassessment is not filed with the board, an assessment of unitary or nonunitary property of the assessee shall become final at…
ARTICLE 3. Reassessments and Allocation Corrections §§ 741–749 · 9 sections
- § 741 A petition for reassessment of unitary or nonunitary property shall be in writing and shall state the specific grounds upon which it is claimed a correction or…
- § 742 Upon receipt of a timely petition for reassessment, the board shall set a time and place within the state for hearing on the petition. Notice thereof shall be…
- § 743 The hearing may be continued by the board for good cause. The hearing shall be open to the public, except that upon conclusion of the taking of evidence the…
- § 744 (a) The board shall notify the petitioner of its decision on a petition for reassessment by mail and shall make written findings and conclusions if requested…
- § 745 The assessment of the unitary and operating nonunitary property of an assessee shall be allocated to assessments on the roll prepared by the board among the…
- § 746 Each year, upon or prior to the completion of the assessment roll prepared by the board, but not later than June 15, the board shall mail notice to each…
- § 747 A petition for correction of an allocated assessment shall be in writing and state the specific grounds upon which it is claimed a correction or adjustment in…
- § 748 Upon receipt of a timely petition for correction of an allocated assessment, the board shall set a time and place within the state for hearing on the petition.…
- § 749 Section 743 shall be applicable to hearings on petitions for correction of an allocated assessment and the board shall notify the petitioner of its decision by…
ARTICLE 4. Assessment Estimates and Assessment Roll §§ 755–760 · 5 sections
- § 755 (a) On or before July 15, the board shall transmit to each county auditor an estimate of the total unitary value and operating nonunitary value of…
- § 756 (a) On or before July 31, the board shall transmit to each county auditor a roll showing the unitary and operating nonunitary assessments made by the board in…
- § 758 If the board roll has been transmitted to the local auditors, the board may make an assessment of escaped property or a roll correction. At least 30 days prior…
- § 759 (a) If a timely petition for reassessment is not filed in accordance with the notice provided by the board pursuant to Section 758, an escape assessment or…
- § 760 (a) If any amount assessed by the board becomes delinquent on the secured roll, the tax collector may utilize those procedures for the collection of taxes on…
ARTICLE 5. Property Statements §§ 826–834 · 10 sections
- § 826 Upon request of the board, a person shall submit a property statement pertaining to any state-assessed property owned, claimed, possessed, used, controlled, or…
- § 827 The statement shall show specifically any information required by the board in order to assess State assessed property.
- § 828 Any person with knowledge or records pertinent to the appraisal of state-assessed property shall make them available to the board on request. The person shall…
- § 829 Failure of the board to demand or secure the property statement does not render any assessment invalid.
- § 830 (a) If the request of the board is mailed before the lien date as defined in Section 722, the property statement shall be filed with the board by March 1, and…
- § 830.1 Notwithstanding Section 15620 of the Government Code, the board, by order entered upon its minutes and for good cause shown, may extend the time fixed for…
- § 831 On forms and at times prescribed by the board, it may require the assessor of any county or city to report any information in his possession concerning the…
- § 832 The board may call on any State department, board, bureau, or commission for any assistance it can render.
- § 833 (a) Except as provided herein, all information required by the board or furnished in the property statement shall be held secret by the board and by any person…
- § 834 The board may destroy any documents containing information obtained from taxpayers when six years have elapsed since the lien date for the taxes for which that…
ARTICLE 6. State Assessed Property Escaping Assessment §§ 861–868 · 8 sections
- § 861 If any property subject to assessment by the board pursuant to Section 19 of Article XIII of the Constitution escapes assessment, the board shall assess it in…
- § 862 When an assessee, after a request by the board, fails to file a property statement by the date specified in Section 830 or files with the board a property…
- § 863 If any state assessee or his agent willfully conceals, fails to disclose, removes, transfers, or misrepresents state-assessed property in order to evade…
- § 864 (a) Property which is found to have escaped assessment may either be added to the roll for the fiscal year in which it is discovered or included with the…
- § 865 When the value of a state assessee’s unitary property that lies in more than one tax-rate area has been underallocated to one or more tax-rate areas and…
- § 866 Any assessment to which the penalty provided in Section 863 must be added shall be made within six years of July 1 of the assessment year in which the property…
- § 867 An assessment made pursuant to this article against real property for the year or years in which such real property escaped assessment shall not create or…
- § 868 If, before the expiration of the time prescribed in Section 866 for making an escape assessment, the taxpayer has consented in writing to allow an assessment…
CHAPTER 5. Special Types of Property §§ 982–1162 · 40 sections
ARTICLE 1. Generally §§ 982–998 · 16 sections
- § 982 The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, conservators, executors, or administrators. A payment…
- § 982.1 If real property of a deceased person is distributed to the State because there are no known heirs or because the estate or any portion thereof is to be…
- § 983 Property in litigation in possession of a county treasurer, court, county clerk, or receiver shall be assessed to the officer in possession, and the taxes…
- § 984 Water ditches constructed for mining, manufacturing, or irrigation purposes and toll roads shall be assessed like real estate, at a rate per mile for that…
- § 985 Every toll bridge connecting two or more counties shall be assessed in equal proportions in the counties it connects.
- § 986 The full value of a work of art, still owned by the artist who created it and which has never been sold nor exhibited for profit, is the full value of the…
- § 987 The assessment of lands owned by a local government that are located outside its boundaries shall be as specified in Section ll of Article XIII of the…
- § 988 (a) The full value of motion pictures, including the negatives and prints thereof, is the full value of only the tangible materials upon which such motion…
- § 989 Unredeemed pledged goods in the possession of a pawnbroker, but not owned by him to hold and dispose of as his property, shall not be assessed to him.
- § 990 Where migratory livestock are ranged in two or more counties during the year, the assessors of the counties interested may meet and prorate the number of stock…
- § 994 The following vehicles and equipment, with the exception of implements of husbandry which are subject to the provisions of Sections 410 to 414, inclusive,…
- § 995 Storage media for computer programs shall be valued on the 1972 lien date and thereafter as if there were no computer program on such media except basic…
- § 995.2 The term “basic operational program,” as used in Section 995, means a computer program that is fundamental and necessary to the functioning of a computer. A…
- § 996 (a) Returnable containers shall be assessed only to the person in possession thereof on the lien date, provided such person is not under a legally enforceable…
- § 997 (a) The cash value of records of persons engaged in a business or profession for purposes of this division is the cash value only of the tangible material upon…
- § 998 (a) The full value of a time-share estate or a time-share use subject to tax under this division shall be determined by finding the real property value of the…
ARTICLE 2. Goods in Transit §§ 1016–1022 · 7 sections
- § 1016 As used in this article, “intrastate water carrier” means a person engaged in the intrastate transportation of goods by water.
- § 1017 As used in this article, “goods in transit” means personal property which, on the lien date, is in transit and is possessed or controlled and managed by an…
- § 1018 As used in this article, “residence of the owner” means the county where the goods in transit were produced or from which the shipment was made, if the owner…
- § 1019 Goods in transit have the residence of the owner as their situs for taxation.
- § 1020 Every intrastate water carrier shall file a copy of the bill of lading or manifest for all goods in transit with the forwarding agent or warehouse proprietor…
- § 1021 The copy of the bill of lading or manifest shall show the description, value, consignor and consignee of the goods.
- § 1022 Every person who violates any provision of this article is guilty of a misdemeanor.
ARTICLE 5. Vessels §§ 1136–1141 · 6 sections
- § 1136 A ferry is a place where passengers and freight are regularly transported by water between two fixed termini under authority of law so to do.
- § 1137 Where a ferry connects points in more than one county, the wharves, storehouses, and stationary property connected with it shall be assessed in the county…
- § 1138 Vessels documented outside of this State and plying in whole or in part in its waters, the owners of which reside in this State, shall be assessed in this…
- § 1139 Except as otherwise provided in this article, when the owner or master of a taxable vessel gives written notice of its habitual place of mooring when not in…
- § 1140 Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or more ports and vessels concerning which notice of habitual…
- § 1141 Vessels not required to be documented shall be assessed in the county where habitually moored when not in service.
ARTICLE 6. Certificated Aircraft §§ 1150–1157 · 8 sections
- § 1150 As used in this article, “certificated aircraft” means aircraft operated by an air carrier or foreign air carrier engaged in air transportation, as defined in…
- § 1151 Certificated aircraft shall be deemed to be situated in this state only to the extent that such aircraft are normally physically present within the state,…
- § 1152 For the 2020–21 fiscal year and for each fiscal year thereafter, the allocation formula to be used by each assessor is as follows: (a) The proportionate amount…
- § 1153.5 (a) The Aircraft Advisory Subcommittee of the California Assessors’ Association shall, after soliciting input from commercial air carriers operating in the…
- § 1154 (a) As used in this section, “air taxi” means aircraft used by an air carrier which does not utilize aircraft having a maximum passenger capacity of more than…
- § 1155 For purposes of Section 404, certificated aircraft shall be deemed to be situated only in those taxing agencies in which the aircraft normally make physical…
- § 1156 Nothing in this article shall be construed to enlarge the right of any taxing agency to tax certificated aircraft in a manner not permitted by the laws or…
- § 1157 (a) After consultation with the California Assessors’ Association and representatives of commercial air carriers, the board shall, by emergency regulation,…
ARTICLE 7. Fractionally Owned Aircraft §§ 1160–1162 · 3 sections
- § 1160 For purposes of this article, all of the following apply: (a) The following terms have the following meanings: (1) “Aircraft” has the same meaning as specified…
- § 1161 (a) Notwithstanding any other law, fractionally owned aircraft that has situs in this state shall be assessed on a fleetwide basis to the manager in control of…
- § 1162 (a) On or before October 1, 2007, the Aircraft Advisory Subcommittee of the California Assessors’ Association may designate a lead county assessor’s office for…
CHAPTER 6. Assessor’s Office Equipment §§ 1251–1256 · 6 sections
- § 1251 The board of supervisors shall furnish the assessor with the necessary office equipment, consisting of proper books, blanks, maps, office room, furniture, and…
- § 1252 If the board of supervisors fails to furnish the assessor with the necessary office equipment, then, on the assessor’s application, the State Board of…
- § 1253 In any event, the cost of furnishing the assessor’s necessary office equipment is a county charge, payable like other county charges from the county general…
- § 1254 The State Board of Equalization shall prescribe the forms for the books, blanks, and maps, and may require the map books to: (a) Be indexed by owners’ names.…
- § 1255 The maps shall show the private lands owned or claimed in the county so as to provide a legal description of the lands.
- § 1256 At the request of the assessor, the board of supervisors shall authorize and direct the assessor to prepare, or to supervise the preparation of, maps and…
CHAPTER 7. Responsibility of Assessor §§ 1361–1367 · 7 sections
- § 1361 The assessor and his sureties are liable on his official bond for all taxes on property which is unassessed through his wilful failure or neglect.
- § 1362 Any taxpayer having the necessary knowledge may file with the board of supervisors an affidavit, alleging that certain property has escaped taxation through…
- § 1363 The board of supervisors shall then direct the district attorney to commence an action on the assessor’s bond for the amount of taxes lost through the…
- § 1364 On the trial of the action, the value of the property unassessed shall be shown and judgment entered for the amount of taxes that should have been collected on…
- § 1365 (a) The county assessor and the employees of the assessor’s office shall not engage in any gainful profession, trade, business or occupation whatsoever for any…
- § 1366 Every assessor who fails to complete the local roll, or to transmit the statistical statement to the State Board of Equalization, forfeits one thousand dollars…
- § 1367 Every county assessor shall ascertain the total assessed value of homes receiving the homeowners’ property tax exemption described in Section 218 and shall…