Index of Deleted Annotations
PTLG Table of Contents > Property Tax Annotations > Index of Deleted Annotations
Property Taxes Law Guide – Revision 2025
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 |
| 200.0012 | Base Year Value Transfer (Principal Residence)—Calculation (Damaged Property) | 2002-2 |
| 200.0060 | Base Year Value Transfer (Principal Residence)—Original Property | 2002-2 |
| 200.0065 | Base Year Value Transfer (Principal Residence)—Original Property | 2002-2 |
| 200.0083 | Base Year Value Transfer (Principal Residence)—Proposition 90 Ordinances | M98-2 |
| 200.0085 | Base Year Value Transfer (Principal Residence)—Purchase | 2002-2 |
| 200.0110 | Base Year Value Transfer (Principal Residence)—Replacement Property | 2002-2 |
| 200.0114 | Base Year Value Transfer (Principal Residence)—Replacement Property | 2002-2 |
| 200.0118 | Base Year Value Transfer (Principal Residence)—Replacement Property | 2010 |
| 200.0315 | Claim | 2016 |
| 200.0316 | Claim | 2016 |
| 200.0325 | Base Year Value Transfer (Gov't. Acquisition)—Displacement | 2005-2 |
| 200.0340 | Base Year Value Transfer (Gov't. Acquisition)—Licensed Mobilehome | 2002-2 |
| 200.0345 | Base Year Value Transfer (Gov't. Acquisition)—Original Property | 2005-2 |
| 200.0351 | Base Year Value Transfer (Gov't. Acquisition)—Replacement Property | 2007-1 |
| 200.0353 | Base Year Value Transfer (Gov't. Acquisition)—Replacement Property | 2004-1 |
| 200.0355 | Base Year Value Transfer (Gov't. Acquisition)—Replacement Property | 2006-1 |
| 200.0380 | Base Year Value Transfer (Gov't. Acquisition)—Value Allocation | 2005-1 |
| 200.0430 | Base Year Value Transfe—Replacement Property | 2012 |
| 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 |
| 220.0044 | Change in Ownership—Community Property | 2020-1 |
| 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 |
| 220.0111 | Corporate Stock Transfers | 2016 |
| 220.0148 | Deed Correctness Presumption | 2014 |
| 220.0197 | Change in Ownership—Estate for Years | 2017 |
| 220.0210 | Change in Ownership—Exclusions | 2015-1 |
| 220.0235 | Change in Ownership—Execution Sales | M98-2 |
| 220.0267 | Change in Ownership—Interspousal Transfer | 2020-1 |
| 220.0278 | Change in Ownership—Interspousal Transfers | 2020-1 |
| 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 |
| 220.0385.005 | Change in Ownership—Limited Partnership | 2015-1 |
| 220.0386 | Limited Partnership | 2016 |
| 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 |
| 220.0454 | Change in Ownership—Original Co-owners | 2015-1 |
| 220.0454.10 | Change in Ownership—Original Co-owners | 2015-1 |
| 220.0492 | Change in Ownership—Partnership | 2010 |
| 220.0501 | Partnership | 2016 |
| 220.0503 | Change in Ownership—Partnership | 2010 |
| 220.0509 | Change in Ownership—Partnership | 2010 |
| 220.0510 | Change in Ownership—Partnership | 2012 |
| 220.0525 | Partnership/Control | 2016 |
| 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 |
| 220.0700 | Change in Ownership—Tax Exempt Property | 2024-1 |
| 220.0705 | Change in Ownership—Tenant Constructed Improvements | 2024-1 |
| 220.0750 | Change in Ownership—Transfers of Interests in Tenant-Owned Mobilehome Parks | 2002-1 |
| 220.0761 | Change in Ownership—Trusts | 2024-1 |
| 220.0766 | Change in Ownership—Trusts | 2017 |
| 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 |
| 493.0140 | Grandparent-Grandchild Transfer—Trusts-Sprinkle/Spray | 2024-1 |
| 505.0019 | Homeowners' Exemption—Disaster Impact | 2024-1 |
| 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 |
| 535.0060 | Land Use Restrictions—Subsidy Payments | 2017 |
| 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 |
| 625.0205 | Parent-Child Transfer—Trusts | 2024-1 |
| 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 |
| 660.0240 | Redevelopment Projects | 2016-1 |
| 660.0295 | Possessory Interests—Term of Possession | 2004-1 |
| 660.0302 | Possessory Interests—Term of Possession | 2010 |
| 660.0351 | Possessory Interests—Term of Possession | 2016 |
| 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 |
| 790.0210 | Supplemental Assessment—Probated Property | 2012 |
| 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 |
| 880.0072 | Welfare Exemption—In General-Co-ownership | 2024-1 |
| 880.0100 | Welfare Exemption—Filing Requirements | 2004-1 |
| 880.0125 | Welfare Exemption—Lease | 2006-1 |
| 880.0129 | Welfare Exemption—In General-Lease Grazing | 2024-1 |
| 880.0145 | Welfare Exemption—Limited Liability Company | 2005-2 |
| 880.0146 | Welfare Exemption—Limited Liability Company | 2006-1 |
| 880.0155 | Welfare Exemption—Low Income Housing | 2013 |
| 880.0165 | Welfare Exemption—Managing General Partner | 2004-1 |
| 880.0170 | Welfare Exemption—In General-Maximum Tax, Penalty, or Interest of $250 | 2024-1 |
| 880.0176 | Welfare Exemption—In General-Multiple Users | 2024-1 |
| 880.0200 | Welfare Exemption—In General-Owner and Operator | 2024-1 |
| 880.0201 | Welfare Exemption—Owner and Operator | 2004-1 |
| 880.0202 | Welfare Exemption—In General-Owner and Operator | 2024-1 |
| 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 |
| 880.0641 | Welfare Exemption—Hospital Purposes-Leased Property | 2020-1 |
| 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 |