Valuation & base-year value
How property values are assessed and recorded under base-year rules.
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80 documents · Page 3 of 4
Guidance & procedures · California
BOE-66-A — Notice of Enrollment of Escape Assessment [has not adopted section 1605(c)]
2026-09-26
Sample form — not for filing.
Guidance & procedures · California
BOE-66-B — Notice of Enrollment of Escape Assessment [has adopted section 1605(c)]
2026-09-26
Sample form — not for filing.
Guidance & procedures · California
BOE-67-A — Notice of Supplemental Assessment [has not adopted section 1605(c)]
2026-09-26
Sample form — not for filing.
Guidance & procedures · California
BOE-67-B — Notice of Supplemental Assessment [has adopted section 1605(c)]
2026-09-26
Sample form — not for filing.
Guidance & procedures · California
BOE-68 — Base Year Value Transfer — Acquisition by Public Entity (Claim for)
2026-09-26
Sample form — not for filing.
Guidance & procedures · California
BOE-701-A — Agent Authorization/Designation of Attorney for Assessor Matters
2026-09-26
Sample form — not for filing.
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 1. General Provisions 721-725
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 1. General Requirements 401-409
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 1. Generally 982-998
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 1.3. Assessment of Implements of Husbandry 410-414
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction 421-430.5
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 1.7. Valuation of Timberland and Timber 431-437
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 1.9. Historical Property 439-439.4
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 2. Assessments 731-733
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 2. Assessments on the Supplemental Roll 75.10-75.15
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 2. Information From Taxpayer 441-470
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 2.5. Change in Ownership Reporting 480-487
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 3. Arbitrary and Penal Assessments 501-506
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 3. Reassessments and Allocation Corrections 741-749
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 4. Assessment Estimates and Assessment Roll 755-760
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 4. Notice of Assessment 75.31-75.32
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 4. Property Escaping Assessment 531-538
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 5. Property Statements 826-834
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 5. Tax Deeded Property 568
2026-09-25
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