Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017
 

Property Tax Annotations

INDEX OF DELETED ANNOTATIONS

This is a list of annotations that have been deleted since the M97-1 edition. The "Edition Date" on this list indicates the edition in which that particular annotation was deleted. We caution the reader to place no other significance upon this date; it is not an "effective date" as annotations do not have effective dates.

Number Annotation Title Edition Date
100.0016 Aircraft—Fractional Ownership Interests 2010-1
105.0010 Aircraft of Historical Significance Exemption—Administration of Exemption 2004-1
170.0011 Assessment—Base Year Values 2010-1
170.0012 Assessment—Base Year Values 2010-1
170.0014 Assessment—Base Year Values M99-1
170.0055 Assessment—Inflation Factor for 1996-97 Assessment Roll M98-2
170.0060 Assessment—Mobilehome Accessories 2004-1
170.0066 Assessment—Notice 2000-1
180.0004 Assessment Appeals—Agent's Authorization 2000-1
180.0011 Assessment Appeals—Amendment of Application 2000-2
180.0021 Assessment Appeals—Appeals After Audit 2000-1
180.0023 Assessment Appeals—Appeal After Audit 2000-2
180.0030 Assessment Appeals—Applicant 2000-2
180.0031 Assessment Appeals—Applicant 2000-2
180.0032 Assessment Appeals—Applicant 2000-2
180.0035 Assessment Appeals—Application 2010-1
180.0037 Assessment Appeals—Application Filing Date 2002-2
180.0063 Assessment Appeals—Burden of Proof 2000-2
180.0066 Assessment Appeals—Enrolled Value 2000-2
180.0070 Assessment Appeals—Estimated Value 2000-2
180.0075 Assessment Appeals—Incorrect Value 2000-2
180.0080 Assessment Appeals—Information Exchange 2002-2
190.0005 Assessment Appeals Board—Aircraft 2000-2
190.0020 Assessment Appeals Board—Application Filing Date 2002-2
190.0040 Assessment Appeals Board—Hearing Officer M99-1
190.0051 Assessment Appeals Board—Jurisdiction to Hear Applications for Exemption 2000-2
200.0012Base Year Value Transfer (Principal Residence)—Calculation (Damaged Property) 2002-2
200.0060Base Year Value Transfer (Principal Residence)—Original Property2002-2
200.0065Base Year Value Transfer (Principal Residence)—Original Property2002-2
200.0083Base Year Value Transfer (Principal Residence)—Proposition 90 OrdinancesM98-2
200.0085Base Year Value Transfer (Principal Residence)—Purchase2002-2
200.0110Base Year Value Transfer (Principal Residence)—Replacement Property2002-2
200.0114Base Year Value Transfer (Principal Residence)—Replacement Property2002-2
200.0118Base Year Value Transfer (Principal Residence)—Replacement Property2010
200.0315Claim2016
200.0316Claim2016
200.0325Base Year Value Transfer (Gov't. Acquisition)—Displacement2005-2
200.0340Base Year Value Transfer (Gov't. Acquisition)—Licensed Mobilehome2002-2
200.0345Base Year Value Transfer (Gov't. Acquisition)—Original Property2005-2
200.0351Base Year Value Transfer (Gov't. Acquisition)—Replacement Property2007-1
200.0353Base Year Value Transfer (Gov't. Acquisition)—Replacement Property2004-1
200.0355Base Year Value Transfer (Gov't. Acquisition)—Replacement Property2006-1
200.0380Base Year Value Transfer (Gov't. Acquisition)—Value Allocation2005-1
200.0430Base Year Value Transfe—Replacement Property2012
205.0203 Business Inventory Exemption—Property Held for Lease 2003-1
210.0015 California Land Conservation Act—Review of Cancellation Procedures 2000-1
220.0042 Change in Ownership—Community Property 2012
220.0072 Change in Ownership—Corporate Ownership 2010
220.0084 Change in Ownership—Corporate Property Transfers 2008-2
220.0105 Change in Ownership—Corporate Stock Transfers 2008-1
220.0111Corporate Stock Transfers2016
220.0148 Deed Correctness Presumption 2014
220.0197Change in Ownership—Estate for Years2017
220.0210Change in Ownership—Exclusions2015-1
220.0235 Change in Ownership—Execution Sales M98-2
220.0304 Change in Ownership—Joint Tenancy 2004-1
220.0308 Change in Ownership—Joint Tenancy 2004-1
220.0329 Change in Ownership—Leases 2010
220.0332 Change in Ownership—Leases 2010-1
220.0351 Change in Ownership—Leases 2010-1
220.0371 Change in Ownership—Life Estate 2001-1
220.0373 Change in Ownership—Life Estate 2007-1
220.0385.005Change in Ownership—Limited Partnership2015-1
220.0386Limited Partnership2016
220.0390 Change in Ownership—Limited Partnership 2004-1
220.0392 Change in Ownership—Limited Partnership 2012
220.0400 Change in Ownership—Mineral Rights 2006-2
220.0401 Change in Ownership—Mineral Rights 2006-2
220.0415 Change in Ownership—Mining Lease 2006-2
220.0416 Change in Ownership—Mining Lease 2006-2
220.0417 Change in Ownership—Mining Lease 2006-2
220.0438 Change in Ownership—Nonprofit Mutual Benefit Corporation 2011
220.0454Change in Ownership—Original Co-owners2015-1
220.0454.10Change in Ownership—Original Co-owners2015-1
220.0492 Change in Ownership—Partnership 2010
220.0501Partnership2016
220.0503 Change in Ownership—Partnership 2010
220.0509 Change in Ownership—Partnership 2010
220.0510 Change in Ownership—Partnership 2012
220.0525Partnership/Control2016
220.0535 Change in Ownership—Partnership Interests 2006-2
220.0538 Change in Ownership—Partnership Transfer/Conversion 2010
220.0560 Change in Ownership—Preliminary Change of Ownership Report 2008-1
220.0594 Change in Ownership—Rescission 2012
220.0660 Change in Ownership—Statement Filing Requirements 2014
220.0669 Change in Ownership—Step Transaction 2014
220.0705 Change in Ownership— Tenant Constructed Improvements 2014
220.0750 Change in Ownership—Transfers of Interests in Tenant-Owned Mobilehome Parks 2002-1
220.0766Change in Ownership—Trusts2017
220.0772 Change in Ownership—Trusts 2001-1
220.0774 Change in Ownership—Trusts 2007-1
220.0777 Change in Ownership—Trusts 2006-1
220.0788 Change in Ownership—Trusts 2006-1
220.0789 Change in Ownership—Trusts 2001-1
220.0822 Change in Ownership—Trusts—Sprinkle/Spray Provisions 2012
220.0825 Change in Ownership—Trusts—Share and Share Alike M99-1
220.0840 Change in Ownership—Types of Transfers 2004-1
220.0841 Change in Ownership—Types of Transfers 2004-1
230.0010 Church Exemption—Church Nursery Schools and Preschools 2004-1
260.0001 Confidential Records of Taxpayer—Building Records 2007-1
290.0050 County Assessor—Records 2007-1
290.0051 County Assessor—Records 2007-1
290.0052 County Assessor—Records 2007-1
350.0004 Disability Rating 2010
350.0010 Disabled Veterans' Exemption—Income Limit 2002-2
350.0015 Disabled Veterans' Exemption--$100,000 Exemption 2006-1
350.0040 Disabled Veterans' Exemption—Residency Requirement 2004-1
360.0003 Disaster Relief—Assessment 2000-1
360.0028 Disaster Relief—New Taxable Value 2000-1
370.0010 Documentary Transfer Tax—Preliminary Change of Ownership Report 2008-1
390.0015 Escape Assessments—Change in Control 2002-2
390.0020 Escape Assessments—Change in Ownership 2002-2
390.0070 Escape Assessments—Properties Having 1976 or Subsequent Base Year Values 2002-2
390.0087 Escape Assessments—Statute of Limitations 2002-2
400.0025 Exemption—Late Filing 2006-1
430.0001 Financial Corporations—Mobilehome 2002-2
480.0001 Golf Courses—Valuation 2001-1
493.0120 Grandparent-Grandchild Transfer—Son-in-Law 2010-1
493.0123 Grandparent-Grandchild Transfer—Step Transaction Doctrine 2010-1
493.0125 Grandparent-Grandchild Transfer—Surviving Son- or Daughter-in-Law 2010-1
520.0001 Improvements Valuation—Relocated Structures M97-2
530.0005 Insurance Companies—Personal Property M98-2
535.0011 Conservation Easements 2012
535.0040 Land Use Restrictions—Low Income Housing Projects 2006-1
535.0060Land Use Restrictions—Subsidy Payments2017
535.0065 Land Use Restrictions—Supplemental Assessments 2002-2
535.0080 Land Use Restrictions—Williamson Act Contract M97-2
550.0024 Lands Owned by Local Governments—Valuation M98-2
550.0025 Lands Owned by Local Governments—Valuation M98-2
550.0031 Lands Owned by Local Governments—Valuation M98-2
580.0010 Mandatory Audits—General Description M99-1
600.0005 Mobilehome—Classification M98-2
600.0010 Mobilehome—Department of Motor Vehicles (DMV) Cost Information 2004-1
600.0030 Mobilehome—General Interpretation of Statutes of 1980, Chapter 285 Pertaining to Mobilehome Assessments 2002-2
600.0035 Mobilehome—Reinstatement to Vehicle Status 2002-2
600.0036 Mobilehome—Reinstatement to Vehicle Status 2004-1
610.0080 Seismic Safety Exclusion 2012
610.0086 Newly Constructed Property—Solar Energy System Exclusion 2004-1
620.0001 Open-Space Lands—Cancellation Fees and Charges 2005-2
620.0010 Open-Space Lands—Trees and Vines Valuation M97-2
625.0020 Parent-Child Transfer—Certification 2002-2
625.0143 Parent-Child Transfer—One Million Dollar Exclusion 2008-2
625.0156 Partnership Dissolution 2014-1
625.0195 Parent-Child Transfer—Step Transaction 2004-1
625.0212 Parent-Child Transfer—Trusts 2007-1
625.0213 Parent-Child Transfer—Trusts 2006-1
630.0024 Penalties 2010
660.0036 Possessory Interests—Cable Television Franchises M98-2
660.0040 Possessory Interests—Cable Television Franchises M98-2
660.0085 Possessory Interests—Employee's Use of Exempt Hospital Facility 2004-1
660.0240Redevelopment Projects2016-1
660.0295 Possessory Interests—Term of Possession 2004-1
660.0302 Possessory Interests—Term of Possession 2010
660.0351 Possessory Interests—Term of Possession2016
720.0010 Refunds—Base Year Value Corrections 2004-1
730.0001 Religious Exemption—Applicability 2004-1
735.0040 State Retirement System 2014-1
735.0050 Valuation/In-Lieu Fee 2014-1
740.0005 Situs—Aircraft 2010-1
790.0061 Supplemental Assessment—Disaster Relief M99-1
790.0075 Supplemental Assessment—Exemptions 2008-2
790.0076 Supplemental Assessment—Exemptions 2008-2
790.0091 Supplemental Assessment—Fixtures 2012
790.0210Supplemental Assessment—Probated Property2012
810.0001 Tax-Deeded Property—Appraisal by County Assessor M99-1
820.0022 Taxes—Special District/Tax Rate 2011
830.0010 Timberland—Compatible Uses 2000-1
840.0140 Timber Yield Tax—Timber Owner 2006-1
850.0025 Value—Exemption—Low Value Property 2002-1
850.0028 Value—Improvement Bonds 2004-1
880.0060 Welfare Exemption—Construction in Progress 2010-1
880.0100 Welfare Exemption—Filing Requirements 2004-1
880.0125 Welfare Exemption—Lease 2006-1
880.0145 Welfare Exemption—Limited Liability Company 2005-2
880.0146 Welfare Exemption—Limited Liability Company 2006-1
880.0155Welfare Exemption—Low Income Housing2013
880.0165 Welfare Exemption—Managing General Partner 2004-1
880.0201 Welfare Exemption—Owner and Operator 2004-1
880.0203 Welfare Exemption—Owner and Operator 2006-1
880.0265 Welfare Exemption—Recorded Deed Restriction 2004-1
880.0275 Welfare Exemption—Residential Quarters 2004-1
880.0280 Welfare Exemption—Statement of Irrevocable Dedication 2004-1
880.0360 Welfare Exemption (Charitable Purposes)—Charitable 2004-1
880.0363 Welfare Exemption (Charitable Purposes)—Charitable 2004-1
880.0375 Welfare Exemption (Charitable Purposes)—Charitable 2004-1
880.0401 Welfare Exemption (Charitable Purposes)—Housing 2004-1
880.0405 Welfare Exemption (Charitable Purposes)—Housing 2004-1
880.0415 Welfare Exemption (Charitable Purposes)—Housing 2004-1
880.0426 Welfare Exemption (Charitable Purposes)—Housing 2004-1
880.0430 Welfare Exemption (Charitable Purposes)—Housing 2004-1
880.0431 Welfare Exemption (Charitable Purposes)—Housing—Vacancies on Lien Date 2004-1
880.0440 Welfare Exemption (Charitable Purposes)—Low-Cost Housing 2004-1
880.0460 Welfare Exemption (Charitable Purposes)—Museum 2004-1
880.0485 Welfare Exemption (Charitable Purposes)—Paid for Services 2004-1
880.0486 Welfare Exemption (Charitable Purposes)—Paid for Services 2004-1
880.0487 Welfare Exemption (Charitable Purposes)—Paid for Services 2004-1
880.0528 Welfare Exemption (Charitable Purposes)—Schools of Less Than Collegiate Grade 2004-1
880.0540 Welfare Exemption (Charitable Purposes)—Thrift Store 2004-1
880.0541 Welfare Exemption (Charitable Purposes)—Thrift Store 2004-1
880.0760 Welfare Exemption (Religious Purposes)—Preschool's Use of Church Property 2004-1
880.0770 Welfare Exemption (Religious Purposes)—Recreation and Camping Facilities 2004-1
880.0785 Welfare Exemption (Religious Purposes)—Residential Quarters 2004-1
895.0001 Wine Exemption—Grape Concentrate 2005-2