California Code
DIVISION 1 - PROPERTY TAXATION
PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION

CHAPTER 1 - Base Year Values

Section 50. - 50. For purposes of base year values as determined by...

Section 51. - 51. (a) For purposes of subdivision (b) of Section 2...

Section 51.5. - 51.5. (a) Notwithstanding any other provision of the law, any...

Section 52. - 52. (a) Notwithstanding any other provision of this division, property...

Section 53. - 53. (a) Except as provided in subdivision (b), the initial...

CHAPTER 2 - Change in Ownership and Purchase

Section 60. - 60. A “change in ownership” means a transfer of a...

Section 61. - 61. Except as otherwise provided in Section 62, change in...

Section 62. - 62. Change in ownership shall not include: (a) (1) Any...

Section 62.1. - 62.1. (a) Change in ownership shall not include the following:...

Section 62.2. - 62.2. (a) (1) Subject to paragraph (2), change in ownership...

Section 62.3. - 62.3. (a) Notwithstanding any other provision in this chapter, a...

Section 62.5. - 62.5. (a) Notwithstanding any provision of this chapter, a change...

Section 62.11. - 62.11. Change in ownership does not include the recordation of...

Section 63. - 63. Notwithstanding any other provision in this chapter, a change...

Section 63.1. - 63.1. (a) Notwithstanding any other provision of this chapter, a...

Section 63.2. - 63.2. (a) Notwithstanding any provision of this chapter, beginning on...

Section 64. - 64. (a) Except as provided in subdivision (i) of Section...

Section 64.1. - 64.1. (a) (1) Notwithstanding paragraph (1) of subdivision (c) of...

Section 65. - 65. (a) The creation, transfer, or termination of any joint...

Section 65.1. - 65.1. (a) Except for a joint tenancy interest described in...

Section 66. - 66. Change in ownership does not include any of the...

Section 67. - 67. “Purchased” or “purchase” means a change in ownership for...

Section 68. - 68. (a) For purposes of Section 2 of Article XIII...

Section 69. - 69. (a) Notwithstanding any other law, pursuant to Section 2...

Section 69.3. - 69.3. (a) (1) Notwithstanding any other law, pursuant to the...

Section 69.4. - 69.4. (a) (1) Notwithstanding any other provision of law, pursuant...

Section 69.5. - 69.5. (a) (1) Notwithstanding any other provision of law, pursuant...

Section 69.6. - 69.6. Notwithstanding any other law, on and after April 1,...

CHAPTER 3 - New Construction

Section 70. - 70. (a) “Newly constructed” and “new construction” means: (1) Any...

Section 70.5. - 70.5. (a) Notwithstanding Section 70, and pursuant to Section 2...

Section 71. - 71. The assessor shall determine the new base year value...

Section 72. - 72. (a) A copy of any building permit issued by...

Section 73. - 73. (a) Pursuant to the authority granted to the Legislature...

Section 74. - 74. (a) For purposes of subdivision (a) of Section 2...

Section 74.3. - 74.3. (a) For purposes of subdivision (a) of Section 2...

Section 74.5. - 74.5. (a) For purposes of subdivision (a) of Section 2...

Section 74.6. - 74.6. (a) For purposes of paragraph (4) of subdivision (c)...

Section 74.7. - 74.7. (a) For purposes of subparagraph (B) of paragraph (1)...

Section 74.8. - 74.8. (a) “Newly constructed” and “new construction” do not include...

CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date

ARTICLE 1 - Definitions and General Provisions

Section 75. - 75. It is the intent of the Legislature in enacting...

Section 75.1. - 75.1. Except where the context or the specific provisions of...

Section 75.2. - 75.2. “Current roll” means the roll for the fiscal year...

Section 75.3. - 75.3. “The roll being prepared” means the roll for the...

Section 75.4. - 75.4. “Current tax rate” means the tax rate applicable to...

Section 75.5. - 75.5. “Property” means and includes manufactured homes subject to taxation...

Section 75.6. - 75.6. “Fiscal year” means a fiscal year beginning July 1...

Section 75.7. - 75.7. “Supplemental roll” means the roll prepared or amended in...

Section 75.8. - 75.8. “New base year value” means the full cash value...

Section 75.9. - 75.9. “Taxable value” means the base year full value adjusted...

ARTICLE 2 - Assessments on the Supplemental Roll

Section 75.10. - 75.10. (a) Commencing with the 1983–84 assessment year and each...

Section 75.11. - 75.11. (a) If the change in ownership occurs or the...

Section 75.12. - 75.12. (a) For the purposes of this chapter, new construction...

Section 75.13. - 75.13. Any supplemental assessment shall not be deemed to be...

Section 75.14. - 75.14. A supplemental assessment pursuant to this chapter shall not...

Section 75.15. - 75.15. (a) For fixtures, other than fixtures that are included...

ARTICLE 2.5 - Application of Inflation Rate

Section 75.18. - 75.18. On and after July 1, 1997, if the actual...

ARTICLE 3 - Exemptions

Section 75.20. - 75.20. A supplemental assessment pursuant to this chapter shall not...

Section 75.21. - 75.21. (a) Exemptions shall be applied to the amount of...

Section 75.22. - 75.22. A property shall be eligible for exemption from the...

Section 75.24. - 75.24. (a) Notwithstanding Section 75.22, a property shall be eligible...

ARTICLE 4 - Notice of Assessment

Section 75.31. - 75.31. (a) Whenever the assessor has determined a new base...

Section 75.32. - 75.32. The failure of the assessee to receive a notice...

ARTICLE 5 - Transmittal of Supplemental Assessments to the Auditor

Section 75.40. - 75.40. When the period for claiming exemption has expired, and...

Section 75.41. - 75.41. (a) The auditor shall apply the current year’s tax...

Section 75.42. - 75.42. The information transmitted to the auditor by the assessor,...

Section 75.43. - 75.43. (a) If a refund is due the assessee, the...

ARTICLE 6 - Collection of Supplemental Taxes

Section 75.50. - 75.50. The auditor shall transmit supplemental assessments entered on the...

Section 75.51. - 75.51. The tax collector shall mail or electronically transmit a...

Section 75.52. - 75.52. (a) Taxes on the supplemental bill are due on...

Section 75.53. - 75.53. If all delinquent amounts which are a lien on...

Section 75.54. - 75.54. (a) Taxes on the supplemental roll become a lien...

Section 75.55. - 75.55. (a) A county board of supervisors may, by ordinance,...

ARTICLE 6.5 - Reimbursement for County Costs

Section 75.60. - 75.60. (a) Notwithstanding any other provision of law, the board...

Section 75.65. - 75.65. (a) There is hereby appropriated from the General Fund...

Section 75.66. - 75.66. It is the intent of the Legislature that no...

ARTICLE 7 - Disposition of Revenues

Section 75.70. - 75.70. (a) Notwithstanding any other law, for the 1983–84 fiscal...

Section 75.71. - 75.71. Notwithstanding any other provision of law, the amounts allocated...

Section 75.72. - 75.72. Any penalties, costs, or other charges resulting from delinquency...

ARTICLE 8 - Effective Date

Section 75.80. - 75.80. This chapter shall apply to changes in ownership occurring,...

CHAPTER 4 - Assessment Appeals

Section 80. - 80. (a) An application for reduction in the base-year value...

Section 81. - 81. Where real property has been assessed using a base...

Section 82. - 82. An application for reduction in the value of new...

CHAPTER 5 - Taxpayer Reporting

Section 90. - 90. Assessees shall report change in ownership information to the...

CHAPTER 5.5 - Property Tax Rates

Section 93. - 93. (a) Notwithstanding any other provision of law, except as...

CHAPTER 6 - Allocation of Property Tax Revenue

ARTICLE 1 - Definitions and Administration

Section 95. - 95. For purposes of this chapter: (a) “Local agency” means...

Section 95.2. - 95.2. (a) (1) Notwithstanding any other provision of law, for...

Section 95.3. - 95.3. (a) Notwithstanding any other provision of law, for the...

Section 95.31. - 95.31. (a) (1) Notwithstanding any other provision of law, any...

Section 95.35. - 95.35. (a) The Legislature finds and declares that there is...

Section 95.4. - 95.4. Amounts invoiced pursuant to subdivision (b) of Section 95.2...

Section 95.5. - 95.5. (a) The Legislature finds and declares all of the...

Section 95.50. - 95.50. (a) The Legislature finds and declares that the state...

Section 95.60. - 95.60. (a) It is the intent of the Legislature in...

ARTICLE 2 - Basic Revenue Allocations

Section 96. - 96. For the 1979–80 fiscal year only, property tax revenues...

Section 96.1. - 96.1. (a) Except as otherwise provided in Article 3 (commencing...

Section 96.11. - 96.11. Notwithstanding any other provision of this article, for purposes...

Section 96.15. - 96.15. (a) Notwithstanding any other provision of this chapter, in...

Section 96.16. - 96.16. (a) Notwithstanding any other provisions of this chapter, in...

Section 96.165. - 96.165. (a) Notwithstanding any other provision of this chapter, for...

Section 96.18. - 96.18. (a) (1) Notwithstanding any other provision of this chapter,...

Section 96.19. - 96.19. Notwithstanding any other provision of law, the property tax...

Section 96.2. - 96.2. Except as otherwise provided in Section 96.21 or 96.22,...

Section 96.21. - 96.21. (a) Notwithstanding any other provision of this chapter, in...

Section 96.22. - 96.22. (a) Notwithstanding any other provision of this chapter, in...

Section 96.23. - 96.23. (a) Notwithstanding any other provision of this chapter, in...

Section 96.24. - 96.24. Notwithstanding any other law, the property tax apportionment factors...

Section 96.25. - 96.25. Notwithstanding any other provision of law, the property tax...

Section 96.27. - 96.27. Notwithstanding any other provision of law, the property tax...

Section 96.3. - 96.3. (a) For the 1983–84 and 1984–85 fiscal years, no...

Section 96.31. - 96.31. (a) For the 1985–86 fiscal year and each fiscal...

Section 96.4. - 96.4. (a) Notwithstanding any other provision of this part or...

Section 96.5. - 96.5. The difference between the total amount of property tax...

Section 96.52. - 96.52. Notwithstanding any other provision of law, the property tax...

Section 96.6. - 96.6. (a) Notwithstanding any other provision of law, for the...

Section 96.7. - 96.7. In the case of any county taking over the...

Section 96.8. - 96.8. (a) On or before August 1, 1982, and on...

Section 96.81. - 96.81. Notwithstanding any other provision of law, the property tax...

ARTICLE 3 - Revenue Allocation Shifts for Education

Section 97. - 97. (a) Notwithstanding any other provision of this chapter, the...

Section 97.1. - 97.1. (a) Notwithstanding any other provision of this chapter, the...

Section 97.2. - 97.2. Notwithstanding any other provision of this chapter, the computations...

Section 97.21. - 97.21. For the purpose of determining under Section 97.2 the...

Section 97.22. - 97.22. For the purposes of paragraph (1) of subdivision (c)...

Section 97.23. - 97.23. (a) Notwithstanding Section 97.2 or any successor to that...

Section 97.3. - 97.3. Notwithstanding any other provision of this chapter, the computations...

Section 97.31. - 97.31. (a) (1) The Director of Finance shall direct the...

Section 97.313. - 97.313. (a) Notwithstanding any other provision of this chapter, for...

Section 97.32. - 97.32. Notwithstanding Section 97.3, a special district does not include,...

Section 97.33. - 97.33. (a) Notwithstanding any other provision of this chapter, for...

Section 97.34. - 97.34. (a) Notwithstanding any other provision of this chapter, the...

Section 97.35. - 97.35. Notwithstanding Section 97.3, the amount of property tax revenues...

Section 97.36. - 97.36. (a) Notwithstanding any other provision of this chapter, for...

Section 97.361. - 97.361. Any reduction amount determined for a county pursuant to...

Section 97.37. - 97.37. (a) Notwithstanding any other provision of this chapter, for...

Section 97.38. - 97.38. Notwithstanding any contrary provision in paragraph (4) of subdivision...

Section 97.39. - 97.39. (a) Notwithstanding any other provision of law, the amount...

Section 97.4. - 97.4. (a) Notwithstanding Section 97.2 or 97.3 or any other...

Section 97.401. - 97.401. Commencing February 1, 2012, the county auditor shall make...

Section 97.41. - 97.41. (a) (1) Notwithstanding any other provision of this article,...

Section 97.44. - 97.44. (a) Notwithstanding any other provision of this article, in...

Section 97.45. - 97.45. Notwithstanding subdivision (d) of Section 97.2 and subdivision (d)...

Section 97.46. - 97.46. Notwithstanding subdivision (d) of Section 97.2 and subdivision (d)...

Section 97.68. - 97.68. Notwithstanding any other provision of law, in allocating ad...

Section 97.69. - 97.69. (a) Notwithstanding any other law, in allocating ad valorem...

Section 97.70. - 97.70. Notwithstanding any other law, for the 2004–05 fiscal year...

Section 97.71. - 97.71. Notwithstanding any other provision of law, for each of...

Section 97.72. - 97.72. Notwithstanding any other provision of law, for each of...

Section 97.73. - 97.73. Notwithstanding any other provision of law, for each of...

Section 97.75. - 97.75. Notwithstanding any other provision of law, for the 2004–05...

Section 97.76. - 97.76. (a) On or before September 1, 2004, the Controller...

Section 97.77. - 97.77. An enterprise special district and a nonenterprise special district...

Section 97.78. - 97.78. (a) (1) Notwithstanding any other law, for the 2007–08...

Section 97.81. - 97.81. (a) Notwithstanding any other provision of law, for the...

ARTICLE 4 - Tax Equity Allocations for Certain Cities

Section 98. - 98. (a) In each county, other than the County of...

Section 98.01. - 98.01. (a) An independent qualifying city shall receive a distribution...

Section 98.02. - 98.02. (a) In the County of Ventura, the computations made...

Section 98.03. - 98.03. For purposes of Section 98, the definition of qualifying...

Section 98.1. - 98.1. (a) In the County of Orange, the computations made...

Section 98.2. - 98.2. For the 2011–12 fiscal year, and each fiscal year...

ARTICLE 5 - Jurisdictional Changes and Negotiated Transfers

Section 99. - 99. (a) For the purposes of the computations required by...

Section 99.01. - 99.01. (a) For the purposes of Section 99, in the...

Section 99.02. - 99.02. (a) For the purposes of the computations required by...

Section 99.03. - 99.03. (a) For the purposes of Section 99, in the...

Section 99.1. - 99.1. (a) For the purposes of the computations required by...

Section 99.2. - 99.2. No amendment made by any chapter of the Statutes...

Section 99.3. - 99.3. (a) The plan for financing services that is included...

ARTICLE 6 - Miscellaneous Provisions

Section 100. - 100. Notwithstanding any other provision of law, commencing with the...

Section 100.01. - 100.01. Commencing with the 1995–96 fiscal year, the aggregate assessed...

Section 100.05. - 100.05. Subparagraph (A) of paragraph (1) of subdivision (a) of...

Section 100.06. - 100.06. (a) In accordance with the suspension under Section 100.05...

Section 100.11. - 100.11. (a) Notwithstanding any other law, for the 2007–08 fiscal...

Section 100.2. - 100.2. Supplemental property tax revenues for 1985–86 and each year...

Section 100.3. - 100.3. Notwithstanding any other provision of this chapter, in the...

Section 100.3. - 100.3. Notwithstanding any other provision of this chapter, in the...

Section 100.4. - 100.4. Notwithstanding any other provision of law, the allocations and...

Section 100.6. - 100.6. (a) For the 1989–90 and 1990–91 fiscal years, property...

Section 100.7. - 100.7. Notwithstanding any other law, commencing with the 1999–2000 fiscal...

Section 100.9. - 100.9. (a) Notwithstanding any other provision of law and except...

Section 100.95. - 100.95. (a) Notwithstanding any other law, for the 2007–08 fiscal...

Section 100.96. - 100.96. (a) Notwithstanding any other law, for the 2011–12 fiscal...