California Code
PART 2 - ASSESSMENT
CHAPTER 3 - Assessment Generally

ARTICLE 1 - General Requirements

Section 401. - 401. Every assessor shall assess all property subject to general...

Section 401.3. - 401.3. The assessor shall assess all property subject to general...

Section 401.4. - 401.4. When valuing an owner-occupied single-family dwelling and the land...

Section 401.5. - 401.5. The board shall issue to assessors data relating to...

Section 401.6. - 401.6. (a) In any case in which the cost approach...

Section 401.8. - 401.8. (a) Notwithstanding any other provision of law, commencing with...

Section 401.10. - 401.10. (a) Notwithstanding any other law relating to the determination...

Section 401.12. - 401.12. Sections 401.10 and 401.11 do not abrogate, rescind, preclude,...

Section 401.13. - 401.13. Notwithstanding any other provision of law, on or after...

Section 401.15. - 401.15. (a) Notwithstanding any other provision of law, for any...

Section 401.16. - 401.16. If, for purposes of property taxation, the county assessor...

Section 401.17. - 401.17. (a) For the 2005–06 fiscal year to the 2016–17...

Section 401.20. - 401.20. (a) (1) The State Board of Equalization shall, in...

Section 402. - 402. Cultivated and uncultivated land of the same quality and...

Section 402.1. - 402.1. (a) In the assessment of land, the assessor shall...

Section 402.2. - 402.2. Contracts with government agencies restricting the use of property...

Section 402.3. - 402.3. An assessor shall consider any restrictive covenant, easement, restriction,...

Section 402.3. - 402.3. An assessor shall consider any restrictive covenant, easement, restriction,...

Section 402.5. - 402.5. When valuing property by comparison with sales of other...

Section 402.9. - 402.9. In valuing property for persons of low and moderate...

Section 402.95. - 402.95. In valuing property under the income method of appraisal,...

Section 403. - 403. Land sold by the State for which no patent...

Section 404. - 404. All taxable property, except State assessed property, shall be...

Section 405. - 405. (a) Annually, the assessor shall assess all the taxable...

Section 405.5. - 405.5. The assessor shall periodically appraise all property not subject...

Section 407. - 407. Annually, on the second Monday in July, the assessor...

Section 408. - 408. (a) Except as otherwise provided in subdivisions (b), (c),...

Section 408.1. - 408.1. (a) The assessor shall maintain a list of transfers...

Section 408.2. - 408.2. (a) Except as otherwise provided in Sections 63.1, 69.5,...

Section 408.3. - 408.3. (a) Except as otherwise provided in Sections 451 and...

Section 408.4. - 408.4. (a) The assessor shall disclose information, furnish abstracts, or...

Section 409. - 409. (a) (1) Notwithstanding subdivision (a) of Section 7922.530 of...

ARTICLE 1.3 - Assessment of Implements of Husbandry

Section 410. - 410. It is the intent of the Legislature in enacting...

Section 411. - 411. For the purposes of this article, “implement of husbandry”...

Section 412. - 412. The assessor of the county in which the implement...

Section 413. - 413. In assessing the implement of husbandry, the county assessor...

Section 414. - 414. Upon request of the assessor of the county in...

ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction

Section 421. - 421. For the purposes of this article: (a) “Agricultural preserve”...

Section 421.5. - 421.5. For purposes of this article, the following terms have...

Section 422. - 422. For the purposes of this article and within the...

Section 422.5. - 422.5. For the purposes of this article, open-space land is...

Section 422.7. - 422.7. (a) For purposes of this section, the term “open-space...

Section 423. - 423. Except as provided in Sections 423.7 and 423.8, when...

Section 423.3. - 423.3. Any city or county may allow land subject to...

Section 423.4. - 423.4. Land subject to a farmland security zone contract specified...

Section 423.5. - 423.5. When valuing open-space land which is enforceably restricted and...

Section 423.7. - 423.7. (a) When valuing open-space land subject to a wildlife...

Section 423.8. - 423.8. (a) Notwithstanding the acreage requirement specified in subdivision (f)...

Section 423.9. - 423.9. Land which is zoned as timberland production pursuant to...

Section 424. - 424. Parties to existing agreements and scenic easement deeds may...

Section 426. - 426. (a) Notwithstanding any provision of Section 423 to the...

Section 427. - 427. Nothing in this article shall prevent the board or...

Section 428. - 428. The provisions of this article shall not apply to...

Section 429. - 429. Notwithstanding the provisions of Section 105(b) of this code,...

Section 430. - 430. There shall be a rebuttable presumption that the present...

Section 430.5. - 430.5. No land shall be valued pursuant to this article...

ARTICLE 1.7 - Valuation of Timberland and Timber

Section 431. - 431. For purposes of this article, the following terms have...

Section 432. - 432. Any rule or regulation required to be adopted pursuant...

Section 433. - 433. When land is zoned as timberland production a notation...

Section 434. - 434. On or before September 1, 1976, the board, after...

Section 434.1. - 434.1. (a) On or before March 1, 1977, the board...

Section 434.2. - 434.2. Within 30 days of the effective date of this...

Section 434.5. - 434.5. (a) On March 1, 1984, for the Redwood Region...

Section 435. - 435. (a) In preparing the assessment roll for the 1984–85...

Section 436. - 436. On the lien date for the 1977–78 fiscal year...

Section 437. - 437. Whenever the debt limit of a taxing agency is...

ARTICLE 1.9 - Historical Property

Section 439. - 439. For the purposes of this article and within the...

Section 439.1. - 439.1. For purposes of this article “restricted historical property” means...

Section 439.2. - 439.2. When valuing enforceably restricted historical property, the county assessor...

Section 439.3. - 439.3. Notwithstanding any provision of Section 439.2 to the contrary,...

Section 439.4. - 439.4. No property shall be valued pursuant to this article...

ARTICLE 2 - Information From Taxpayer

Section 441. - 441. (a) Each person owning taxable personal property, other than...

Section 441.5. - 441.5. (a) In lieu of completing the property statement as...

Section 442. - 442. (a) The property statement shall show all taxable property...

Section 443. - 443. The property statement shall also show: (a) The county...

Section 443.1. - 443.1. If the property statement is timely filed in duplicate...

Section 445. - 445. The property statement shall show a description of property,...

Section 448. - 448. The property statement shall show all information as of...

Section 451. - 451. All information requested by the assessor or furnished in...

Section 452. - 452. (a) For the assessment year beginning in 1968 and...

Section 453. - 453. The assessor may request any person found within his...

Section 454. - 454. The assessor may subpena and examine any person in...

Section 455. - 455. The assessor shall not combine parcels into a single...

Section 456. - 456. If the assessor has not received from the owner...

Section 457. - 457. If the owner, agent, or person in possession neglects...

Section 458. - 458. If the court finds the land has not been...

Section 459. - 459. The expense of making the survey and description by...

Section 459.5. - 459.5. Sections 457, 458, and 459 are applicable when the...

Section 460. - 460. If the owner or claimant of any property, not...

Section 461. - 461. Every person who willfully states anything which he knows...

Section 462. - 462. Every person is guilty of a misdemeanor who, after...

Section 463. - 463. (a) If any person who is required by law...

Section 464. - 464. All moneys recovered by the assessor under Section 463...

Section 465. - 465. (a) Except as provided in subdivision (b), the assessor...

Section 467. - 467. Annually, on or before March 20th, every taxing agency...

Section 468. - 468. In addition to any other remedies described in this...

Section 469. - 469. (a) The assessor shall annually conduct a significant number...

Section 470. - 470. (a) Upon request of an assessor, a person owning,...

ARTICLE 2.5 - Change in Ownership Reporting

Section 480. - 480. (a) Whenever there occurs any change in ownership of...

Section 480.1. - 480.1. (a) Whenever there is a change in control of...

Section 480.2. - 480.2. (a) Whenever there is a change in ownership of...

Section 480.3. - 480.3. (a) Each county assessor and recorder shall make available,...

Section 480.4. - 480.4. (a) The preliminary change of ownership report referred to...

Section 480.5. - 480.5. (a) Every owner of tax-exempt real property shall report...

Section 480.6. - 480.6. (a) Notwithstanding any other provision of law, a holder...

Section 480.7. - 480.7. (a) On or after January 1, 1996, in addition...

Section 480.8. - 480.8. (a) (1) For purposes of complying with the change...

Section 481. - 481. All information requested by the assessor or the board...

Section 482. - 482. (a) (1) If a person or legal entity required...

Section 482.1. - 482.1. If there is a failure to file a change...

Section 483. - 483. (a) If the assessee establishes to the satisfaction of...

Section 484. - 484. With the exception of the penalty provision of Section...

Section 485. - 485. If, after written request by the assessor, any person...

Section 487. - 487. Any life insurance company that completes a real property...

ARTICLE 3 - Arbitrary and Penal Assessments

Section 501. - 501. If after written request by the assessor, any person...

Section 502. - 502. If any person willfully conceals, fails to disclose, removes,...

Section 503. - 503. If any taxpayer or the taxpayer’s agent through a...

Section 504. - 504. There shall be added to any assessment made pursuant...

Section 505. - 505. The assessor shall make an assessment subject to penalty...

Section 506. - 506. The tax rate applicable to any assessment made pursuant...

ARTICLE 4 - Property Escaping Assessment

Section 531. - 531. If any property belonging on the local roll has...

Section 531.1. - 531.1. Upon the termination of an exemption pursuant to Section...

Section 531.2. - 531.2. (a) When the property is real property which subsequent...

Section 531.3. - 531.3. If the assessor requires an assessee to describe personal...

Section 531.4. - 531.4. When an assessee files with the assessor a property...

Section 531.5. - 531.5. If a business inventories exemption has been incorrectly allowed...

Section 531.6. - 531.6. The taxpayer who has filed a claim for the...

Section 531.7. - 531.7. If property has not been legally assessable on the...

Section 531.8. - 531.8. No escape assessment shall be enrolled under this article...

Section 531.9. - 531.9. A county board of supervisors may, by ordinance, prohibit...

Section 532. - 532. (a) Except as provided in subdivision (b), any assessment...

Section 532.1. - 532.1. (a) If, before the expiration of the period specified...

Section 532.2. - 532.2. Notwithstanding Section 532, the assessor shall assess as escaped...

Section 533. - 533. (a) If an escape assessment is made as a...

Section 534. - 534. (a) Assessments made pursuant to Article 3 (commencing with...

Section 535. - 535. This article does not apply to intangibles. (Enacted by...

Section 536. - 536. Any amount paid by the state to reimburse local...

Section 538. - 538. (a) If the assessor believes that a specific provision...

ARTICLE 5 - Tax Deeded Property

Section 568. - 568. (a) All property which has been declared tax defaulted,...

ARTICLE 6 - Assessment Roll

Section 601. - 601. The assessor shall prepare an assessment roll, as directed...

Section 602. - 602. This local roll shall show: (a) The name and...

Section 606. - 606. (a) Except as provided in subdivisions (b) and (c),...

Section 607. - 607. Land and improvements thereon shall be separately assessed. (Enacted...

Section 607.5. - 607.5. In the event that a separate assessment of rights...

Section 608. - 608. Improvements shall be assessed by the assessor by showing...

Section 609. - 609. Taxable improvements on land exempt from taxation shall be...

Section 610. - 610. (a) Land once described on the roll need not...

Section 611. - 611. If the name of an absent owner is known...

Section 612. - 612. When a person is assessed as agent, trustee, bailee,...

Section 613. - 613. A mistake in the name of the owner or...

Section 614. - 614. After each assessment of tax-defaulted property the assessor shall...

Section 615. - 615. The assessor shall prepare an index to the local...

Section 616. - 616. On or before July 1, annually, the assessor shall...

Section 617. - 617. As soon as the assessor completes the local roll,...

Section 618. - 618. Notwithstanding any other provisions of state law, when the...

Section 619. - 619. (a) Except as provided in subdivision (f), the assessor...

Section 619.2. - 619.2. Where the personal property on the secured roll of...

Section 620. - 620. If the assessor does not send a notice pursuant...

Section 621. - 621. In any county the assessor, with the approval of...

Section 623. - 623. The assessor may place a single assessment on the...

ARTICLE 7 - Information to Other Taxing Agencies

Section 646. - 646. The records of the assessor are at all times,...

Section 647. - 647. (a) If any city or lighting, water, or irrigation...

Section 648. - 648. If any city or lighting, water, or irrigation district...

Section 649. - 649. The assessor may charge other taxing agencies the actual...

ARTICLE 8 - Appraiser Qualifications

Section 670. - 670. (a) No person shall perform the duties or exercise...

Section 671. - 671. (a) In order to retain a valid appraiser’s certificate...

Section 672. - 672. At the time of certification, each applicant shall disclose,...

Section 673. - 673. The State Board of Equalization may issue a temporary...

ARTICLE 8.5 - Assessment Analyst Certificates

Section 674. - 674. (a) An assessor or any person employed by the...

Section 675. - 675. (a) (1) In order to retain a valid certificate,...

Section 676. - 676. (a) At the time of certification, each applicant shall...

Section 677. - 677. The board may issue a temporary certificate to an...

Section 678. - 678. The board may issue an interim certificate to a...

Section 679. - 679. This article shall not be construed to impede an...

Section 680. - 680. This article shall only apply in counties or cities...

ARTICLE 9 - Consultant Contracts

Section 681. - 681. (a) All contracts for the performance of appraisal work...