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 1. Definitions and General Provisions 75-75.9
§ 75.5
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
“Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following:
(a) Fixtures that are normally valued as a separate appraisal unit from a structure.
(b) Newly created taxable possessory interests, established by month-to-month agreements in publicly owned real property, having a full cash value of fifty thousand dollars ($50,000) or less.
(Amended by Stats. 2000, Ch. 406, Sec. 1. Effective September 12, 2000.)
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