DIVISION 1. PROPERTY TAXATION 50-5911›PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION 50-100.96›CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date 75-75.80›ARTICLE 5. Transmittal of Supplemental Assessments to the Auditor 75.40-75.43
§ 75.40
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
When the period for claiming exemption has expired, and any exemptions have been processed, the assessor shall transmit the supplemental assessment to the auditor including the following information:
(a) Name and address, if known, of the assessee.
(b) The parcel number or legal description of the property.
(c) The tax rate area in which the property is located.
(d) The new base year value of the property with the value for the land separated from the value for improvements.
(e) The value of the property on the current roll, or the roll being prepared, or both.
(f) The exemption applicable, if any.
(g) The net supplemental assessment after exemption.
(h) The date of the change of ownership or completion of new construction.
(Amended by Stats. 1984, Ch. 946, Sec. 11. Effective September 10, 1984.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code