Valuation & base-year value
How property values are assessed and recorded under base-year rules.
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80 documents · Page 4 of 4
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 5. Transmittal of Supplemental Assessments to the Auditor 75.40-75.43
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 6. Assessment Roll 601-623
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 6. State Assessed Property Escaping Assessment 861-868
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 7. Information to Other Taxing Agencies 646-649
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 8. Appraiser Qualifications 670-673
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 8.5. Assessment Analyst Certificates 674-680
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 9. Consultant Contracts 681
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — CHAPTER 1. Base Year Values 50-53
2026-09-25
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