In California, assessors are responsible for determining the value of all properties that can be taxed. They must assess these properties at their full market value for taxation purposes.

This law requires that the assessor evaluate all properties that are subject to general property taxes as of the lien date, according to the rules set out in Articles XIII and XIII A of the Constitution and any related laws.

This law states that when assessing the value of a property that is an owner-occupied single-family home, the assessor must not assign a land value higher than what it would be worth if used strictly as a single-family home. This applies particularly to properties zoned exclusively for single-family homes or those in agricultural zones that allow such homes. An 'owner-occupied single-family dwelling' refers to a home that is the owner's main residence on the lien date.

This law states that the board must provide assessors data on property costs. For commercial and industrial properties, they must review and approve available data after a public hearing. The board also gives other information to help ensure consistent appraisal practices and assessed values across the state. Assessors can adjust this data according to local needs and use it alongside other legal factors when assessing property for taxes.

This section states that when valuing special use properties for taxes using the cost approach method, assessors cannot include entrepreneurial profit unless they have evidence from the market that this profit exists and isn't balanced out by wear and tear or outdatedness. Special terms defined include 'entrepreneurial profit,' which is a developer's expected gain beyond their costs, or the gap between a property's fair market value and its total costs. 'Total costs' cover both direct and indirect expenses like materials, labor, and permits. 'Special use property' refers to properties designed for specific, limited uses due to their unique features.

This law talks about how county assessors in California should handle property tax values for intercounty pipeline rights-of-way, starting from the fiscal year 1995-96. Essentially, assessors are to determine the tax assessed value for each taxpayer as a whole across the county rather than individually for each pipeline segment. However, each segment must still keep its original base year value separate.

If there's a dispute over the assessment values not following the specified method, taxpayers can file an appeal. They must do so for specific segments rather than for their entire pipeline system. County assessors are required to keep detailed records of each pipeline segment for five years and provide these records to taxpayers if requested.

This law sets how intercounty pipeline rights-of-way on either public or private land are valued for property tax purposes from 1984 to 2026. The values are based on a 1975 base year value, adjusted yearly for inflation, and are determined by property density: high-density is $20,000 per mile, transitional $12,000 per mile, and low-density $9,000 per mile. If a taxpayer has multiple pipelines in a right-of-way, 50% more value is added for each additional pipeline, but this total cannot exceed twice the original value for that section. If pipelines are abandoned, the valuation may decrease significantly. Taxpayers following these methods cannot challenge these valuations, as they are presumed correct, though if a different method is used, challenges are allowed. From 1996, reassessments to correct past valuations are permitted without penalties if taxes are paid promptly. This law remains effective until January 1, 2027.

This law states that if there was a settlement agreement made before certain sections (401.10 and 401.11) took effect, that agreement remains valid and is not affected by the new rules in those sections. If there's a conflict between these sections and a pre-existing settlement agreement regarding intercounty pipeline rights, the agreement takes precedence.

This law requires that starting January 1, 1998, the assessed value of pipelines and related rights-of-way within a single county must be calculated as one unified parcel per taxpayer. This means all components or segments are combined into a single assessment for tax purposes. Despite this, the assessor must still keep a separate base year value for each individual part of the pipeline or right-of-way.

This statute addresses how counties value certificated aircraft for taxation purposes, particularly from past fiscal years up to 2003-04. It explains assessment methods, mainly focusing on the aircraft's original cost and accounting for any additions or modifications. If the original cost can't be determined directly, values may be derived from resources like the Airliner Price Guide. The law also permits adjustments for obsolescence with market evidence, and describes specific rules for different fiscal periods and types of aircraft, including those out of production.

Counties aren't required to adjust past assessments unless there are errors or escape assessments are needed. Also, provisions exist if the Airliner Price Guide becomes unavailable. Taxpayers, primarily airlines, must provide detailed cost info to assessors, and failure to do so can result in county-determined valuations.

This section explains how county assessors in California should value tangible personal property or trade fixtures for property tax purposes using a reproduction or replacement cost approach. The law sets rules for using depreciation factors published by the State Board of Equalization. Specifically, assessors cannot average the published depreciation factors for new and used properties. However, if a taxpayer's report doesn't specify if the property was acquired new or used, assessors are allowed to average the factors. Additionally, any minimum depreciation values used must be calculated in a defensible way.

This section covers how to determine the taxable value of certain aircraft types in California for the fiscal years 2005-06 to 2016-17. The law provides a method for calculating the fair market value of mainline jets, production freighters, and regional aircraft, allowing for a rebuttable presumption based on either predetermined calculations or market-based appraisals.

The process involves considering the aircraft's original cost, adjusting for improvements, accounting for economic obsolescence, and using industry-specific financial metrics to further refine the valuation.

The law also outlines adjustments based on aircraft type and age, specifies how to handle converted freighters, and sets guidelines for using industry price guides, with provisions for when they are unavailable. Specific definitions for types of aircraft and financial metrics used in the valuation process are also provided.

The State Board of Equalization, in collaboration with industry professionals and the California Assessors' Association, is required to conduct a study to update property valuation factors for nonproduction computers, semiconductor manufacturing equipment, and biopharmaceutical equipment. This study happens only if the legislature provides funding for it.

If conducted, the findings can lead to new property value estimations, and these estimates are presumed to be the full cash value for tax purposes. However, both the tax assessor and the taxpayer can present evidence to challenge these estimates. The estimates must be revised if they are over six years old, or the presumption of accurate valuation doesn't apply for that tax year.

This law states that when assessing the value of land for taxation, both cultivated and uncultivated lands that are of the same quality and in a similar location must be valued equally.

This law outlines how land should be assessed in terms of its value while considering various enforceable restrictions. When land is evaluated, factors like zoning laws, government contracts, environmental constraints, and easements (like conservation or solar-use) must be taken into account. Additionally, special contracts that keep housing affordable for low to moderate-income families, such as those involving community land trusts or nonprofit organizations, are considered. The law establishes a presumption that these restrictions won't be easily changed and should be valued accordingly. However, the history of similar restrictions in the area and comparable land sales could challenge this presumption. Assessors must not compare restricted land values with unrestricted ones unless restrictions have little to no effect on value. This statute aims to ensure land is assessed fairly and in support of sound land use planning.

This law says any agreement with the government that limits how a property can be used for affordable, owner-occupied housing must be officially recorded. It also clarifies that these agreements don't stop tax assessors from considering them when figuring out property value under specific tax rules.

This law states that when a land's use is limited by specific restrictions, covenants, easements, or servitudes under certain Health and Safety Code sections, the land must be reassessed for tax purposes. The reassessment is based on these restrictions being considered enforceable, and it must occur at the next lien date after the restrictions are adopted or imposed.

This law section explains how to determine the value of a property by comparing it with the sales of other similar properties, known as comparables. For a sale to be considered comparable, it needs to have occurred close in time to the date of the property's valuation (not more than 90 days later) and be near the property being valued. Also, the properties should be similar in terms of features like character, size, usage, zoning, and other legal restrictions to ensure an accurate comparison of value.

When determining the value of property owned by people with low or moderate income, if the property is financed under specific federal programs (Section 236 or 515), the property assessor cannot count any interest subsidy payments made by the federal government as part of the property owner's income. This is because federal rules change what the owner actually earns and spends.

This law explains that when a property assessor calculates the value of a property using the income method, they shouldn't include any financial benefits the property owner gains from specific federal and state low-income housing tax credits. These credits are distributed by the California Tax Credit Allocation Committee.

If you have bought land from the State of California and haven't received a formal ownership document (patent) yet, the land will still be taxed the same way as other lands. However, you can subtract the unpaid amount you owe to the state for the purchase of that land from its assessed value for tax purposes.

This law says that all property that can be taxed must be assessed by the local taxing agency where the property is located, except for property assessed by the State.

This law section explains how property tax assessments are handled in a county. Every year, the assessor is responsible for evaluating all taxable property within the county, except for those assessed by the state. These evaluations occur on the lien date and help determine the taxes for the upcoming fiscal year. The assessor can record these assessments on what's called the secured roll, which tracks the property taxes owed.

For properties listed on the unsecured roll, which often includes leased property, both the person leasing (lessee) and the person who owns the property (lessor) can be assessed jointly. Importantly, both parties will receive notices and tax bills sent to their last known addresses, ensuring both are informed of their tax responsibilities.

This law requires that the assessor routinely evaluate the value of properties that aren’t governed by Article XIII A of the Constitution. The goal is to determine and verify their full cash value or, if the law allows, a specified lower value for consistent tax assessment purposes.

Each year, on the second Monday of July, the tax assessor must send a statistical report to the board. This report includes any statistics the board asks for, and the assessor must also provide any other information the board requests as needed throughout the year.

This law talks about handling information in the assessor's office. Most info isn't public, except some, like identifying homeowners with tax exemptions. It lays out rules for sharing data with other government bodies and officials, like law enforcement and tax agencies, mainly for official purposes.

If you're a taxpayer, you can ask to see market data and details on how your property was assessed. You can also request copies, but might pay for them. The law strictly controls who can see data about other people’s property. If the assessor doesn’t let you see information you’re entitled to and uses it against you, you can get a delay in appeal proceedings.

Key info on delinquent taxes can be shared with the tax collector, excluding social security numbers, who also needs to certify the need for this info. Cost recovery by the assessor is included in these transactions.

This law requires the county assessor to keep an updated list of property transfers happening within the county over the past two years, excluding undivided interests. The list is divided by geographical area and updated quarterly. It must include details like the names of the transferor and transferee (if available), property address, parcel number, transfer date, and price paid, provided the assessor knows it.

The list should not include private business information about the property owner or the income generated by the property. Anyone can inspect this list, but there might be a fee, capped at $10, to cover administrative costs. This law does not apply to counties with populations under 50,000 as of the 1970 census. Additionally, certain information provided by the transferee that isn't publicly available cannot be included in this list.

This law explains that most records in a county assessor's office, like property assessments, are public and must be accessible for inspection, except certain sensitive information. Records about homeowners' exemptions must also be publicly available. Assessors can share property appraisal and market data with other county assessors and property owners. However, an owner or their representative can't access records related to another person's property or business, unless a court orders it during a legal challenge.

Law enforcement, government officials, and specific authorized bodies can access all records when conducting an investigation. Market data, which helps determine property assessments, includes details about sale price and parties involved but excludes sensitive business documents. This law applies to counties with populations over 4 million.

This law states that information about property characteristics held by the assessor is generally public and open for inspection, unless exceptions apply. This includes details like construction year, size, number of rooms, zoning, and amenities. If someone requests this information, the assessor can charge a fee that covers the costs of providing it, which may include various overhead expenses. The money collected is used to maintain and improve the assessor's information systems. The law also clarifies that the information might not be updated regularly and the assessor or county won't be liable for any errors in the property data they provide.

This law says that when a city's finance office is checking if a real estate transfer tax is needed, the tax assessor has to share necessary information with them. The finance office worker needs to ask in writing and assure, under oath, that they need the information for tax enforcement purposes. The information shared won’t include social security numbers, and any non-public details must stay confidential. If this sharing of information costs the assessor's office money, the city has to pay them back for those costs.

This statute explains that if someone requests information or records from a county assessor that the assessor isn't required by law to prepare or keep, the county can charge a fee related to the actual costs of providing that information. These costs can include everything from duplicating documents to covering overhead and personnel expenses. However, assessors aren't obligated to provide more information than what the law already requires them to share.

If the requested data is 'market data', as related to property assessment, the assessor must provide it when asked by the property owner or their representative. The law doesn't allow these fees to be applied to requests from the State Board of Equalization.