Annotated Legal Opinions - Property Tax
At this site you can find the complete text of opinion letters which are summarized as "annotations". These letters and annotations do not have the force or effect of law. Although annotations are synopses of past advice provided by the Boards' legal staff, the advice is not binding and may be revised at any time. The date appearing at the end of an annotation reflects the Board's interpretation of statues existing as of that date.
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A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q |R | S | T | U | V | W | X | Y | Z
A
AGRICULTURE
- See Business Inventory Exemption
AIR TAXI
- See Certificated Aircraft
AIRCRAFT - 100
- See Aircraft of Historical Significance Exemption
- Business Inventory Exemption
- Certificated Aircraft
AIRCRAFT OF HISTORICAL SIGNIFICANCE EXEMPTION - 105
- See Aircraft
ALLOCATION OF PROPERTY TAX REVENUES - 110
ANIMALS
- See Business Inventory Exemption
ANNEXATION - 115
APPRAISER
APPRAISER CERTIFICATION - 125
APPRAISER FINANCIAL INTEREST STATEMENT
- See Appraiser Certification
ARTICLE XIIIA—PROPERTY TAX LIMITATION - 130
ARTICLE XIIIB—GOVERNMENT SPENDING LIMITATION - 140
ASSESSED VALUE - 150
- See Full Cash Value
- Value
ASSESSEE - 160
- See Assessment Appeals Board
- Escape Assessments
- Property Statement
- State-Assessed Property
ASSESSMENT - 170
- See Assessment Appeals Board
- Change in Ownership
- Corrections
- County Board of Equalization
- Valuation Methodology
- Value
ASSESSMENT APPEALS - 180
- See Assessment Appeals Board
- Supplemental Assessment
ASSESSMENT APPEALS BOARD - 190
- See Assessment Appeals
- County Board of Equalization
- Situs
ASSESSOR
- See County Assessor
AUDITS - 195
- See Mandatory Audits
B
BANKRUPTCY
- See Change in Ownership
BASE YEAR VALUE TRANSFER - 200
- See Change in Ownership
- PRINCIPAL RESIDENCE
- GOVERNMENT ACQUISITION
- DISASTER RELIEF
See Disaster Relief - CONTAMINATED PROPERTY
BOARD OF EQUALIZATION
- See County Board of Equalization
- State Board of Equalization
BUSINESS INVENTORY EXEMPTION- 205
- See Aircraft
- State-Assessed Property
- Timber Yield Tax
BUSINESS RECORDS
C
CALIFORNIA LAND CONSERVATION ACT - 210
- See Farmland Security Zone
- Land Use Restrictions
- Open Space Lands
CERTIFICATED AIRCRAFT - 215
- See Aircraft
CHANGE IN OWNERSHIP - 220
- See Assessment
- Base Year Value Transfer
- Escape Assessments
- Parent-Child Transfer
- State-Assessed Property
CHARITABLE PURPOSES WELFARE EXEMPTION
- See Welfare Exemption
CHURCH EXEMPTION - 230
CHURCH PARKING AREA EXEMPTION - 240
COLLEGE EXEMPTION - 250
CONFIDENTIAL RECORDS OF TAXPAYER - 260
CONFLICT OF INTEREST
- See Appraiser Certification
CONSTRUCTION EQUIPMENT - 270
CONTRACT - 280
- See Change in Ownership
CORRECTIONS - 285
- See Assessment
COUNTY ASSESSOR - 290
- See Tax-Deeded Property
COUNTY BOARD OF EQUALIZATION - 300
- See Assessment Appeals Board
COUNTY BOARD OF SUPERVISORS - 310
- See Article XIIIA—Property Tax Limitation
- Assessment Appeals Board
- County Board of Equalization
- Timberland
COUNTY SERVICE AREA
D
DEADLINES FOR FILING
DELINQUENT TAX PENALTIES
DELINQUENT TAXES
DISABLED VETERANS’ EXEMPTION - 350
- See Mobilehome
DISASTER RELIEF - 360
- See Base Year Value Transfer—(c) Disaster Relief
DOCUMENTARY TRANSFER TAX ACT - 370
E
EMINENT DOMAIN
- See Base Year Value Transfer—(b) Government Acquisition
EQUALIZATION
- See Assessment Appeals Board
- County Board of Equalization
- State Board of Equalization
ESCAPE ASSESSMENTS - 390
- See Assessment Appeals Board
- Homeowners’ Exemption
- State-Assessed Property
EXEMPTION - 400
- See Aircraft of Historical Significance Exemption
- Business Inventory Exemption
- Church Exemption
- Church Parking Area Exemption
- College Exemption
- Disabled Veterans’ Exemption
- Free Public Library and Free Museum Exemption
- Fruit, Nut Tree, and Grapevine Exemption
- Growing Crops Exemption
- Homeowners’ Exemption
- Lessor’s Exemption
- Local Government-Owned Property
- Pets Exemption
- Public Schools Exemption
- Rental Housing Exemption
- State-Owned Property
- State University Exemption
- Tribal Housing Exemption
- Veterans Exemption
- Veterans’ Organization Exemption
- Welfare Exemption
- Wine Exemption
EXPORTS
F
FARMLAND SECURITY ZONE
- See California Land Conservation Act
- Open-Space Lands
FEDERAL INSTRUMENTALITIES - 420
FINANCIAL CORPORATIONS - 430
- See Mobilehome
FINANCIAL INTEREST STATEMENT, APPRAISER
- See Appraiser Certification
FIXTURES
- See Improvements Valuation
- Supplemental Assessment
FOREIGN GOVERNMENT - 435
- See Privileges and Immunities
FREE PUBLIC LIBRARY AND FREE MUSEUM EXEMPTION - 445
FRUIT, NUT TREE, AND GRAPEVINE EXEMPTION - 450
FULL CASH VALUE - 460
- See Assessed Value
- Value
G
GAS - 470
GOLF COURSES - 480
GOVERNMENT-OWNED PROPERTY - 490
- See Leased to Government
- Local Government-Owned Property
- State-Owned Property
GRANDPARENT-GRANDCHILD TRANSFER - 493
- See Change in Ownership
- Parent-Child Transfer
GROWING CROPS EXEMPTION
- See Business Inventory Exemption
- Timber Yield Tax
H
HISTORICAL PROPERTY - 500
- See Land Use Restrictions
HOMEOWNERS’ EXEMPTION - 505
- See Mobilehome
HOUSEBOATS - 510
HOUSEHOLD FURNISHINGS - 515
I
IMPROVEMENTS VALUATION - 520
- See Personal Property
INDIANS AND INDIAN LANDS - 525
- See Mobilehome
- Timber Yield Tax
- Tribal Housing Exemption
INSURANCE COMPANIES - 530
- See Personal Property
L
LAND USE RESTRICTIONS - 535
- See Rental Housing Exemption
LANDS OWNED BY LOCAL GOVERNMENTS THAT ARE OUTSIDE THEIR BOUNDARIES - 550
LEASED TO GOVERNMENT - 560
- See Government-Owned Property
- Local Government-Owned Property
- State-Owned Property
LEGAL ENTITIES
- See Change in Ownership
LESSOR’S EXEMPTION - 570
LOCAL BOARD OF EQUALIZATION
- See Assessment Appeals Board
- County Board of Equalization
LOCAL GOVERNMENT-OWNED PROPERTY
- See Government-Owned Property
- Leased To Government
- State-Owned Property
M
MANDATORY AUDITS - 580
- See Audits
MANUFACTURED HOMES - 585
- See Mobilehome
MINES AND MINERALS - 590
MOBILEHOME - 600
- See Financial Corporations
- Manufactured Homes
MOTION PICTURES
N
NEWLY CONSTRUCTED PROPERTY - 610
- See Golf Courses
- Supplemental Assessment
NURSERY STOCK
- See Business Inventory Exemption
- Growing Crops Exemption
- Timber Yield Tax
O
OPEN-SPACE LANDS - 620
- See California Land Conservation Act
- Farmland Security Zone
- Land Use Restrictions
P
PARENT-CHILD TRANSFER - 625
- See Change in Ownership
- Grandparent-Grandchild Transfer
PENAL ASSESSMENT
- See Assessment Appeals Board
- Private Railroad Car Tax
PERSONAL PROPERTY - 630
- See Assessee
- Business Inventory Exemption
- Construction Equipment
- Improvements Valuation
- Insurance Companies
- Retirement Systems (Public) Property
PETS EXEMPTION
- See Business Inventory Exemption
PLANNED DEVELOPMENTS
POSSESSORY INTEREST - 660
- See Change in Ownership
- Indians and Indian Lands
- Lands Owned by Local Governments That Are Outside Their Boundaries
- Mines and Minerals
- State-Assessed Property
- Welfare Exemption
PRIVATE RAILROAD CAR COMPANY
- See Private Railroad Car Tax
PRIVATE RAILROAD CAR TAX - 670
PRIVILEGES AND IMMUNITIES
- See Foreign Government
PROPERTY STATEMENT - 680
- See Deadlines For Filing
PROPERTY TAX LIMITATION, ARTICLE XIIIA
- See Article XIIIA—Property Tax Limitation
PUBLIC SCHOOLS EXEMPTION - 690
- See Possessory Interest
- State University Exemption
- Welfare Exemption
Q
- No Documents Available At This Time
R
RACEHORSES
- See Business Inventory Exemption
REDEVELOPMENT PROJECTS - 710
REFUNDS - 720
- See Assessment Appeals Board
- Mines and Minerals
RELIGIOUS EXEMPTION - 730
RELIGIOUS PURPOSES WELFARE EXEMPTION
- See Welfare Exemption
RENTAL HOUSING EXEMPTION
- See Welfare Exemption
REPLACEMENT PROPERTY
- See Base Year Value Transfer
RESTRICTIONS ON LAND USE
- See Land Use Restrictions
RETIREMENT SYSTEMS (PUBLIC) PROPERTY - 735
- See Personal Property
RULES
S
SITUS - 740
SPECIAL CONSTRUCTION EQUIPMENT
- See Construction Equipment
SPECIAL DISTRICTS - 750
STATE-ASSESSED PROPERTY - 755
STATE ASSESSEES - 760
STATE BOARD OF EQUALIZATION - 770
- See Timberland
STATE-OWNED PROPERTY - 780
- See Government-Owned Property
- Leased to Government
- Local Government-Owned Property
STATE UNIVERSITY EXEMPTION - 785
- See Public Schools Exemption
SUPPLEMENTAL ASSESSMENT - 790
- See Assessment
- Assessment Appeals
- Newly Constructed Property
T
TAX ASSESSMENT
TAX COLLECTOR—DELINQUENT TAXES COLLECTED BY
- See Delinquent Taxes
TAX-DEEDED PROPERTY - 810
TAXES - 820
TAX RATE
- See Aircraft
- Annexation
TAXPAYERS’ RECORDS
- See Business Records
- Confidential Records of Taxpayer
TIMBER
- See Business Inventory Exemption
- Timber Yield Tax
TIMBERLAND - 830
TIMBER YIELD TAX - 840
- See Business Inventory Exemption
TRANSFER OF BASE YEAR VALUE
- See Base Year Value Transfer—Principal Residence
TRIBAL HOUSING EXEMPTION - 843
- See Indians and Indian Lands
U
UNIT - 845
V
VALUATION METHODOLOGY - 848
VALUE - 850
- See Assessment
- Full Cash Value
VESSELS - 860
VETERANS’ EXEMPTION - 865
VETERANS’ ORGANIZATION EXEMPTION - 870
W
WELFARE EXEMPTION - 880
- See Possessory Interest
- Rental Housing Exemption
WILLIAMSON ACT
- See California Land Conservation Act
- Farmland Security Zone
- Open-Space Lands
X
- No Documents Available At This Time
Y
- No Documents Available At This Time
Z
- No Documents Available At This Time
INDEX OF PUBLISHED ANNOTATIONS
INDEX OF DELETED ANNOTATIONS