Assessment & base-year value
Property assessment and Proposition 13 base-year rules.
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91 documents · Page 4 of 4
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
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. Collection of Supplemental Taxes 75.50-75.55
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 6.5. Reimbursement for County Costs 75.60-75.66
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 7. Disposition of Revenues 75.70-75.72
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. Effective Date 75.80
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
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — CHAPTER 3. New Construction 70-74.8
2026-09-25
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