California Code
DIVISION 1 - PROPERTY TAXATION
PART 2 - ASSESSMENT

CHAPTER 1 - Taxation Base

ARTICLE 1 - Taxable and Exempt Property

Section 201. - 201. All property in this State, not exempt under the...

Section 201.1. - 201.1. Property owned by a nonprofit entity, in which a...

Section 201.2. - 201.2. (a) A nonprofit corporation which has contracted with the...

Section 201.3. - 201.3. Property which is exclusively devoted to public purposes and...

Section 201.4. - 201.4. (a) The possessory interest of a nonprofit entity, solely...

Section 201.5. - 201.5. (a) Possessory interests in property acquired by or for...

Section 201.6. - 201.6. (a) Subject to subdivision (b), property that is exclusively...

Section 201.7. - 201.7. A qualified nonprofit organization that has entered into an...

Section 202. - 202. (a) The exemption of the following property is as...

Section 202.2. - 202.2. Any reduction in property taxes on leased property used...

Section 202.5. - 202.5. Personal property used exclusively in the performance of activities...

Section 202.6. - 202.6. Personal property used exclusively in the performance of activities...

Section 202.7. - 202.7. Personal property owned or used by student governments of...

Section 203. - 203. (a) The college exemption is as specified in subdivision...

Section 203.1. - 203.1. Personal property owned or used by a nonprofit corporation...

Section 203.5. - 203.5. Property owned by the California School of Mechanical Arts,...

Section 204. - 204. The cemetery exemption is as specified in subdivision (g)...

Section 205. - 205. The veterans’ exemption is as specified in subdivisions (o),...

Section 205.1. - 205.1. Section 205 of this code fulfills the intent of...

Section 205.5. - 205.5. (a) Property that constitutes the principal place of residence...

Section 205.6. - 205.6. In order to prevent duplications of the disabled veterans’...

Section 206. - 206. The church exemption is as specified in subdivision (f)...

Section 206.1. - 206.1. (a) Pursuant to the authority of subdivision (d) of...

Section 206.2. - 206.2. Any reduction in property taxes on leased property used...

Section 207. - 207. Property used exclusively for religious purposes shall be exempt...

Section 207.1. - 207.1. Personal property leased to a church and used exclusively...

Section 208. - 208. The bonds exemption is as specified in subdivision (c)...

Section 209. - 209. The exemption of certain vessels from taxation except for...

Section 209.5. - 209.5. All right, title or interest in or to any...

Section 211. - 211. (a) (1) The exemption of fruit- and nut-bearing trees...

Section 212. - 212. (a) Notes, debentures, shares of capital stock, solvent credits,...

Section 213. - 213. The exhibition exemption is as specified in this section....

Section 213.5. - 213.5. In partial consideration of the public services provided to...

Section 213.7. - 213.7. (a) As used in Section 214, “property used exclusively...

Section 214. - 214. (a) Property used exclusively for religious, hospital, scientific, or...

Section 214.01. - 214.01. (a) For the purpose of Section 214, property shall...

Section 214.02. - 214.02. (a) Except as provided in subdivision (b) or (c),...

Section 214.05. - 214.05. For purposes of Section 214: (a) If the property...

Section 214.06. - 214.06. (a) Notwithstanding any other law, on or after January...

Section 214.06. - 214.06. (a) Notwithstanding any other law, on or after January...

Section 214.07. - 214.07. (a) Notwithstanding any other law, it shall be conclusively...

Section 214.08. - 214.08. (a) Notwithstanding any other law, both of the following...

Section 214.09. - 214.09. For purposes of Sections 214.06, 214.07, and 214.08, all...

Section 214.1. - 214.1. As used in Section 214, “property used exclusively for...

Section 214.2. - 214.2. (a) As used in Section 214.1, “facilities in the...

Section 214.3. - 214.3. In the event that any property described in paragraph...

Section 214.4. - 214.4. For the purposes of Sections 207 and 214 a...

Section 214.5. - 214.5. (a) Property used exclusively for school purposes of less...

Section 214.6. - 214.6. (a) (1) Property that is owned by an organization...

Section 214.7. - 214.7. In the case of a hospital, neither the use...

Section 214.8. - 214.8. (a) Except as provided in Sections 213.7 and 231,...

Section 214.9. - 214.9. For the purposes of Section 214, a “hospital” includes...

Section 214.10. - 214.10. For purposes of Section 214, any nonprofit corporation organized...

Section 214.11. - 214.11. For purposes of Section 214, property owned and operated...

Section 214.13. - 214.13. Where property under development pursuant to the Community Redevelopment...

Section 214.14. - 214.14. (a) Property used exclusively for the charitable purposes of...

Section 214.15. - 214.15. (a) Property is within the exemption provided by Sections...

Section 214.15.1. - 214.15.1. (a) Subject to subdivision (b), property shall be fully...

Section 214.16. - 214.16. (a) Any outstanding tax, interest, or penalty that was...

Section 214.17. - 214.17. (a) For purposes of this section: (1) “Total exemption...

Section 214.18. - 214.18. (a) Property is within the exemption provided by Sections...

Section 214.19. - 214.19. (a) For purposes of this section: (1) “Total exemption...

Section 215. - 215. All personal property owned by a veteran organization which...

Section 215.1. - 215.1. (a) All buildings, and so much of the real...

Section 215.2. - 215.2. Property owned by an organization that satisfies the requirements...

Section 215.5. - 215.5. All personal property owned or leased by a nonprofit...

Section 216. - 216. The stock in trade up to one thousand five...

Section 217. - 217. (a) Except as provided in subdivision (d), the following...

Section 217.1. - 217.1. (a) Except as provided in subdivision (d), the following...

Section 218. - 218. (a) The homeowners’ property tax exemption is in the...

Section 218.2. - 218.2. (a) For purposes of this section, all of the...

Section 218.3. - 218.3. (a) For purposes of this section, all of the...

Section 218.4. - 218.4. (a) For purposes of this section, all of the...

Section 218.5. - 218.5. In order to assure the accuracy of the state’s...

Section 218.6. - 218.6. (a) For purposes of this section, all of the...

Section 219. - 219. For the 1980–81 fiscal year and fiscal years thereafter,...

Section 220. - 220. Any aircraft which is in California on the lien...

Section 220.5. - 220.5. (a) Aircraft of historical significance shall be exempt from...

Section 221. - 221. For the purposes of Section 214 a nursery school...

Section 222. - 222. Personal property used exclusively in the operation of a...

Section 222.5. - 222.5. As used in Section 214, “property used exclusively for...

Section 223. - 223. Fruit trees, nut trees, and grapevines of a grower,...

Section 224. - 224. The personal effects, household furnishings, and pets of any...

Section 225. - 225. (a) A trailer, semitrailer, logging dolly, pole or pipe...

Section 225.5. - 225.5. (a) For purposes of Section 214 an educational television...

Section 226. - 226. (a) Personal property consisting of qualified computer equipment shall...

Section 227. - 227. A documented vessel, as defined in Section 130, shall...

Section 228. - 228. (a) A vessel with a market value of four...

Section 229. - 229. (a) A floating home shall be assessed in the...

Section 230. - 230. (a) With regard to taxes that attach as a...

Section 231. - 231. (a) Property that is owned by a nonprofit corporation...

Section 232. - 232. All cargo containers principally used for the transportation of...

Section 234. - 234. Seed potatoes of a grower, which are personal property,...

Section 235. - 235. For the purposes of this division, the lessee of...

Section 236. - 236. Property leased for a term of 35 years or...

Section 236.5. - 236.5. Any otherwise taxable interest in real property, leased for...

Section 237. - 237. (a) (1) Subject to the requirements set forth in...

Section 241. - 241. (a) The first fifty thousand dollars ($50,000) of personal...

Section 242. - 242. (a) There is exempted from the taxes imposed by...

ARTICLE 2 - Procedure to Claim Exemptions

Section 251. - 251. (a) The board shall prescribe all procedures and forms...

Section 252. - 252. When making the first claim any person claiming the...

Section 252.1. - 252.1. Among other facts, the veterans’ exemption affidavit shall contain...

Section 253. - 253. If, because of active military service of the United...

Section 253.5. - 253.5. Any person claiming the homeowners’ property tax exemption shall...

Section 254. - 254. Any person claiming the church, cemetery, college, exhibition, welfare,...

Section 254.2. - 254.2. All property owned by the United States or any...

Section 254.5. - 254.5. (a) Claims for the welfare exemption and the veterans’...

Section 254.6. - 254.6. (a) An organization that intends to claim the welfare...

Section 255. - 255. (a) Affidavits required for exemptions named in this article,...

Section 255.1. - 255.1. The assessor, whenever in his judgment good cause exists,...

Section 255.2. - 255.2. Notwithstanding Section 255 of the Revenue and Taxation Code,...

Section 255.3. - 255.3. For the 1998–99 fiscal year and each fiscal year...

Section 255.6. - 255.6. The assessor shall verify the eligibility of each claimant...

Section 255.7. - 255.7. Whenever a change of ownership is recorded in the...

Section 255.8. - 255.8. In counties having 10 percent or more persons who...

Section 256. - 256. (a) The affidavit for church exemption shall show that:...

Section 256.5. - 256.5. The affidavit for the cemetery exemption shall show that:...

Section 256.6. - 256.6. (a) (1) Prior to the lien date, the assessor...

Section 256.7. - 256.7. (a) Notwithstanding Sections 254, 256.5, and 256.6, an affidavit...

Section 257. - 257. (a) Any person claiming the religious exemption shall submit...

Section 257.1. - 257.1. For the 1983–84 fiscal year and fiscal years thereafter,...

Section 258. - 258. The affidavit for the college exemption shall show that:...

Section 259. - 259. The affidavit for the exhibition exemption shall state the...

Section 259.5. - 259.5. The claim for the welfare exemption shall show that...

Section 259.7. - 259.7. The claim for the veterans’ organization exemption shall show...

Section 259.8. - 259.8. The affidavit for the free public libraries exemption shall...

Section 259.9. - 259.9. The affidavit for the free museums exemption shall indicate...

Section 259.10. - 259.10. The affidavit for the public schools exemption shall show:...

Section 259.11. - 259.11. The affidavit for the aircraft of historical significance exemption...

Section 259.13. - 259.13. (a) Affidavits for the tribal housing exemption shall be...

Section 259.14. - 259.14. (a) The claim for welfare exemption on qualified property,...

Section 259.15. - 259.15. (a) (1) For the 2018–19 fiscal year to the...

Section 260. - 260. If any person, claiming any exemption named in this...

Section 261. - 261. (a) Except as otherwise provided in subdivisions (b) and...

ARTICLE 2.5 - Late Exemption Claims

Section 270. - 270. (a) With respect to property as to which the...

Section 271. - 271. (a) Provided that an appropriate application for exemption is...

Section 271.5. - 271.5. (a) In the event that property receiving the college,...

Section 272. - 272. Notwithstanding any other provision of law, whenever a valid...

Section 273. - 273. If a claimant for the veterans’ exemption fails to...

Section 273.5. - 273.5. (a) If a claimant for the veterans’ exemption for...

Section 275. - 275. (a) If a claimant for the homeowners’ property tax...

Section 275.5. - 275.5. If a person claiming classification of a vessel as...

Section 276. - 276. (a) Except as otherwise provided by subdivision (b), for...

Section 276.1. - 276.1. (a) For property for which the disabled veterans’ exemption...

Section 276.2. - 276.2. (a) If property becomes eligible for the disabled veterans’...

Section 276.3. - 276.3. (a) In the event that property receiving a disabled...

Section 276.5. - 276.5. If a person claiming the exemption of an aircraft...

Section 277. - 277. (a) Any person claiming the disabled veterans’ property tax...

Section 278. - 278. Prior to the lien date, the assessor shall annually...

Section 279. - 279. (a) Subject to the provisions regarding cancellations and the...

Section 279.5. - 279.5. The taxpayer who has filed a claim for the...

ARTICLE 3 - Audit of Veterans Exemption Claims

Section 280. - 280. Commencing on or after July 1, an audit of...

Section 281. - 281. The auditor shall determine the procedures and the extent...

Section 282. - 282. If the information is not made available through the...

Section 282.5. - 282.5. If a taxpayer refuses to comply with a written...

Section 283. - 283. Should the audit prescribed by this article indicate that...

Section 284. - 284. Should the audit prescribed by this article indicate that...

Section 285. - 285. The provisions of this article shall not apply in...

Section 286. - 286. As used in this article “auditor” means the auditor,...

CHAPTER 2 - Legal Description of Lands for Assessment Purposes

Section 321. - 321. Land shall be legally described for tax purposes pursuant...

Section 322. - 322. If surveyed under the authority of the United States,...

Section 323. - 323. If held under Spanish grant, land may be described...

Section 324. - 324. City lots may be described by naming the city...

Section 325. - 325. When a map has been adopted as an official...

Section 326. - 326. Whenever a map, other than an official map, has...

Section 327. - 327. Where any county or county officer possesses a complete,...

Section 327.1. - 327.1. The board of supervisors of any county may enact,...

Section 327.5. - 327.5. Notwithstanding any other provision of law, the assessor shall...

Section 328. - 328. Land may be described by metes and bounds, or...

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...

CHAPTER 4 - Assessment by State Board of Equalization Generally

ARTICLE 1 - General Provisions

Section 721. - 721. The board shall annually value and assess all of...

Section 721.5. - 721.5. (a) Notwithstanding Section 721 or any other provision of...

Section 722. - 722. State-assessed property shall be assessed at its fair market...

Section 722.5. - 722.5. (a) Real property assessed by the board pursuant to...

Section 723. - 723. The board may use the principle of unit valuation...

Section 723.1. - 723.1. Operating nonunitary properties are those that the assessee and...

Section 724. - 724. Whenever any act is required or allowed to be...

Section 725. - 725. The failure to receive any notice required to be...

ARTICLE 2 - Assessments

Section 731. - 731. Each year between the first day of January and...

Section 732. - 732. Each year between the first day of January and...

Section 733. - 733. (a) If a timely petition for reassessment is not...

ARTICLE 3 - Reassessments and Allocation Corrections

Section 741. - 741. A petition for reassessment of unitary or nonunitary property...

Section 742. - 742. Upon receipt of a timely petition for reassessment, the...

Section 743. - 743. The hearing may be continued by the board for...

Section 744. - 744. (a) The board shall notify the petitioner of its...

Section 745. - 745. The assessment of the unitary and operating nonunitary property...

Section 746. - 746. Each year, upon or prior to the completion of...

Section 747. - 747. A petition for correction of an allocated assessment shall...

Section 748. - 748. Upon receipt of a timely petition for correction of...

Section 749. - 749. Section 743 shall be applicable to hearings on petitions...

ARTICLE 4 - Assessment Estimates and Assessment Roll

Section 755. - 755. (a) On or before July 15, the board shall...

Section 756. - 756. (a) On or before July 31, the board shall...

Section 758. - 758. If the board roll has been transmitted to the...

Section 759. - 759. (a) If a timely petition for reassessment is not...

Section 760. - 760. (a) If any amount assessed by the board becomes...

ARTICLE 5 - Property Statements

Section 826. - 826. Upon request of the board, a person shall submit...

Section 827. - 827. The statement shall show specifically any information required by...

Section 828. - 828. Any person with knowledge or records pertinent to the...

Section 829. - 829. Failure of the board to demand or secure the...

Section 830. - 830. (a) If the request of the board is mailed...

Section 830.1. - 830.1. Notwithstanding Section 15620 of the Government Code, the board,...

Section 831. - 831. On forms and at times prescribed by the board,...

Section 832. - 832. The board may call on any State department, board,...

Section 833. - 833. (a) Except as provided herein, all information required by...

Section 834. - 834. The board may destroy any documents containing information obtained...

ARTICLE 6 - State Assessed Property Escaping Assessment

Section 861. - 861. If any property subject to assessment by the board...

Section 862. - 862. When an assessee, after a request by the board,...

Section 863. - 863. If any state assessee or his agent willfully conceals,...

Section 864. - 864. (a) Property which is found to have escaped assessment...

Section 865. - 865. When the value of a state assessee’s unitary property...

Section 866. - 866. Any assessment to which the penalty provided in Section...

Section 867. - 867. An assessment made pursuant to this article against real...

Section 868. - 868. If, before the expiration of the time prescribed in...

CHAPTER 5 - Special Types of Property

ARTICLE 1 - Generally

Section 982. - 982. The undistributed or unpartitioned property of deceased persons may...

Section 982.1. - 982.1. If real property of a deceased person is distributed...

Section 983. - 983. Property in litigation in possession of a county treasurer,...

Section 984. - 984. Water ditches constructed for mining, manufacturing, or irrigation purposes...

Section 985. - 985. Every toll bridge connecting two or more counties shall...

Section 986. - 986. The full value of a work of art, still...

Section 987. - 987. The assessment of lands owned by a local government...

Section 988. - 988. (a) The full value of motion pictures, including the...

Section 989. - 989. Unredeemed pledged goods in the possession of a pawnbroker,...

Section 990. - 990. Where migratory livestock are ranged in two or more...

Section 994. - 994. The following vehicles and equipment, with the exception of...

Section 995. - 995. Storage media for computer programs shall be valued on...

Section 995.2. - 995.2. The term “basic operational program,” as used in Section...

Section 996. - 996. (a) Returnable containers shall be assessed only to the...

Section 997. - 997. (a) The cash value of records of persons engaged...

Section 998. - 998. (a) The full value of a time-share estate or...

ARTICLE 2 - Goods in Transit

Section 1016. - 1016. As used in this article, “intrastate water carrier” means...

Section 1017. - 1017. As used in this article, “goods in transit” means...

Section 1018. - 1018. As used in this article, “residence of the owner”...

Section 1019. - 1019. Goods in transit have the residence of the owner...

Section 1020. - 1020. Every intrastate water carrier shall file a copy of...

Section 1021. - 1021. The copy of the bill of lading or manifest...

Section 1022. - 1022. Every person who violates any provision of this article...

ARTICLE 5 - Vessels

Section 1136. - 1136. A ferry is a place where passengers and freight...

Section 1137. - 1137. Where a ferry connects points in more than one...

Section 1138. - 1138. Vessels documented outside of this State and plying in...

Section 1139. - 1139. Except as otherwise provided in this article, when the...

Section 1140. - 1140. Vessels, except ferryboats, regularly engaged in transporting passengers or...

Section 1141. - 1141. Vessels not required to be documented shall be assessed...

ARTICLE 6 - Certificated Aircraft

Section 1150. - 1150. As used in this article, “certificated aircraft” means aircraft...

Section 1151. - 1151. Certificated aircraft shall be deemed to be situated in...

Section 1152. - 1152. For fiscal years before the 2020–21 fiscal year, the...

Section 1152. - 1152. For the 2020–21 fiscal year and for each fiscal...

Section 1153.5. - 1153.5. (a) The Aircraft Advisory Subcommittee of the California Assessors’...

Section 1154. - 1154. (a) As used in this section, “air taxi” means...

Section 1155. - 1155. For purposes of Section 404, certificated aircraft shall be...

Section 1156. - 1156. Nothing in this article shall be construed to enlarge...

Section 1157. - 1157. (a) After consultation with the California Assessors’ Association and...

ARTICLE 7 - Fractionally Owned Aircraft

Section 1160. - 1160. For purposes of this article, all of the following...

Section 1161. - 1161. (a) Notwithstanding any other law, fractionally owned aircraft that...

Section 1162. - 1162. (a) On or before October 1, 2007, the Aircraft...

CHAPTER 6 - Assessor s Office Equipment

Section 1251. - 1251. The board of supervisors shall furnish the assessor with...

Section 1252. - 1252. If the board of supervisors fails to furnish the...

Section 1253. - 1253. In any event, the cost of furnishing the assessor’s...

Section 1254. - 1254. The State Board of Equalization shall prescribe the forms...

Section 1255. - 1255. The maps shall show the private lands owned or...

Section 1256. - 1256. At the request of the assessor, the board of...

CHAPTER 7 - Responsibility of Assessor

Section 1361. - 1361. The assessor and his sureties are liable on his...

Section 1362. - 1362. Any taxpayer having the necessary knowledge may file with...

Section 1363. - 1363. The board of supervisors shall then direct the district...

Section 1364. - 1364. On the trial of the action, the value of...

Section 1365. - 1365. (a) The county assessor and the employees of the...

Section 1366. - 1366. Every assessor who fails to complete the local roll,...

Section 1367. - 1367. Every county assessor shall ascertain the total assessed value...