reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 75 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 1 - Definitions and General Provisions|Section 75.

75.  It is the intent of the Legislature in enacting this chapter to fully implement Article XIII A of the California Constitution and to promote increased equity among taxpayers by enrolling and making adjustments of taxes resulting from changes in assessed value due to changes in ownership and completion of new construction at the time they occur. The Legislature finds and declares that under the law in effect prior to the enactment of this chapter, recognition of these increases is delayed from four to 16 months, which results in an unwarranted reduction of taxes for some taxpayers with a proportionate and inequitable shift of the tax burden to other taxpayers.It is also the intent of the Legislature that the provisions of this chapter shall be limited to assessments on the supplemental roll which are authorized by the provisions of this chapter and none of its provisions shall be applied, construed, or used as a basis for interpreting legislative intent when determining the effect of any other provision of this division. The Legislature finds and declares that the supplemental assessment system created by this chapter involves practical tax administration considerations which require unique solutions. Except as expressly provided in Article 2.5 (commencing with Section 75.18), these solutions are not appropriate to the general assessment of property under the provisions of Chapter 3 (commencing with Section 401) of Part 2 and the adoption of the supplemental roll assessment system is not intended to affect the valuation or assessment provisions applicable to the regular assessment roll.(Amended by Stats. 1984, Ch. 946, Sec. 1.5. Effective September 10, 1984.)
CA Rev & Tax Code § 75.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 1 - Definitions and General Provisions|Section 75.1.

75.1.  Except where the context or the specific provisions of this chapter otherwise require, all of the following apply:(a) The definitions in this article govern the construction of this chapter. (b) The other provisions of this division apply to assessments made pursuant to this chapter.(c) The taxes due pursuant to this chapter are in addition to any other taxes due under this division.(Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)
CA Rev & Tax Code § 75.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 1 - Definitions and General Provisions|Section 75.2.

75.2.  “Current roll” means the roll for the fiscal year during which the change in ownership occurs or the new construction is completed.(Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)
CA Rev & Tax Code § 75.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 1 - Definitions and General Provisions|Section 75.3.

75.3.  “The roll being prepared” means the roll for the fiscal year following the fiscal year in which the change in ownership occurs or the new construction is completed.(Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)
CA Rev & Tax Code § 75.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 1 - Definitions and General Provisions|Section 75.4.

75.4.  “Current tax rate” means the tax rate applicable to the current roll, including any rate in excess of the limitation prescribed by subdivision (a) of Section 1 of Article XIII A of the California Constitution.(Amended by Stats. 1983, Ch. 1102, Sec. 1.5. Effective September 27, 1983.)
CA Rev & Tax Code § 75.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 1 - Definitions and General Provisions|Section 75.5.

75.5.  “Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following:(a) Fixtures that are normally valued as a separate appraisal unit from a structure.(b) Newly created taxable possessory interests, established by month-to-month agreements in publicly owned real property, having a full cash value of fifty thousand dollars ($50,000) or less.(Amended by Stats. 2000, Ch. 406, Sec. 1. Effective September 12, 2000.)
CA Rev & Tax Code § 75.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 1 - Definitions and General Provisions|Section 75.6.

75.6.  “Fiscal year” means a fiscal year beginning July 1 and ending June 30.(Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)
CA Rev & Tax Code § 75.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 1 - Definitions and General Provisions|Section 75.7.

75.7.  “Supplemental roll” means the roll prepared or amended in accordance with the provisions of this chapter and containing properties which have changed ownership or had new construction completed.(Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)
CA Rev & Tax Code § 75.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 1 - Definitions and General Provisions|Section 75.8.

75.8.  “New base year value” means the full cash value of property on the date it changes ownership or of new construction on the date it is completed.(Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)
CA Rev & Tax Code § 75.9 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 1 - Definitions and General Provisions|Section 75.9.

75.9.  “Taxable value” means the base year full value adjusted for any given lien date as required by law or the full cash value for the same date, whichever is less. In the case of real property which, prior to the date of the change in ownership or completion of new construction, was assessed by the board pursuant to Section 19 of Article XIII of the California Constitution, “taxable value” means that portion of the state-assessed value determined by the board to be properly allocable to the property which is subject to the supplemental assessment.(Amended by Stats. 1987, Ch. 498, Sec. 1.)
CA Rev & Tax Code § 75.10 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 2 - Assessments on the Supplemental Roll|Section 75.10.

75.10.  (a) Commencing with the 1983–84 assessment year and each assessment year thereafter, whenever a change in ownership occurs or new construction resulting from actual physical new construction on the site is completed, the assessor shall appraise the property changing ownership or the new construction at its full cash value (except as provided in Section 68 and subdivision (b) of this section) on the date the change in ownership occurs or the new construction is completed. The value so determined shall be the new base year value of the property or the new construction.(b) For purposes of this chapter, “actual physical new construction” includes the removal of a structure from land. The new base year value of the remaining property (after the removal of the structure) shall be determined in the same manner as provided in subdivision (b) of Section 51.(c) For purposes of this section, “actual physical new construction” includes the discovery of previously unknown reserves of oil or gas.(Amended by Stats. 1997, Ch. 940, Sec. 7. Effective January 1, 1998.)
CA Rev & Tax Code § 75.13 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 2 - Assessments on the Supplemental Roll|Section 75.13.

75.13.  Any supplemental assessment shall not be deemed to be an escaped assessment subject to Section 4837.5.(Amended by Stats. 1984, Ch. 946, Sec. 6. Effective September 10, 1984.)
CA Rev & Tax Code § 75.14 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 2 - Assessments on the Supplemental Roll|Section 75.14.

75.14.  A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIII A of the California Constitution. All property subject to the assessment limitations of Article XIII A of the California Constitution shall be subject to the provisions of this chapter, except as otherwise provided in this article.(Added by Stats. 1983, Ch. 1102, Sec. 5. Effective September 27, 1983.)
CA Rev & Tax Code § 75.15 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 2 - Assessments on the Supplemental Roll|Section 75.15.

75.15.  (a) For fixtures, other than fixtures that are included in a change in ownership or that are included in a structure and are assessed at the completion of the new construction of a structure pursuant to Section 75.12, taxpayers shall report to the assessor once each year at the time the annual property statement is due, on the fixtures added to real property and fixtures removed from real property, the dates of those additions and removals, and the cost of each in the applicable period as follows:(1) In 1997, the prior 10-month period from March 1 to January 1.(2) In 1998 and each year thereafter, the prior 12-month period from January 1 to January 1.This reporting requirement shall not apply to fixtures added or removed on or after the first day of the month following the effective date of the act adding this sentence to this subdivision. One supplemental tax bill shall be prepared for those fixtures based on the cost of the fixtures added and subtracted from real property, the date of each addition or subtraction, and the appropriate tax rate computed pursuant to Section 75.41.The taxes due from the resulting tax bill shall be collected in the same manner and at the same times as other supplemental tax bills mailed on the same date.(b) For the purposes of the supplemental roll, taxpayers shall report pursuant to this section only those fixtures which are taxable on the supplemental roll.(c) This section shall become operative on March 1, 1987.(Amended by Stats. 1995, Ch. 499, Sec. 3. Effective January 1, 1996.)
CA Rev & Tax Code § 75.18 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 2.5 - Application of Inflation Rate|Section 75.18.

75.18.  On and after July 1, 1997, if the actual date of the most recent change in ownership or completion of new construction entered on the supplemental roll occurs between January 1, and June 30, then the new base year value shall be adjusted on the January 1 following the change in ownership or completion of new construction by the inflation factor, which shall be determined as provided in subdivision (a) of Section 51.(Amended by Stats. 1995, Ch. 499, Sec. 4. Effective January 1, 1996.)
CA Rev & Tax Code § 75.20 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 3 - Exemptions|Section 75.20.

75.20.  A supplemental assessment pursuant to this chapter shall not affect an exemption which had been granted the property for either the current roll or the roll being prepared.(Amended by Stats. 1983, Ch. 1102, Sec. 6. Effective September 27, 1983.)
CA Rev & Tax Code § 75.22 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 3 - Exemptions|Section 75.22.

75.22.  A property shall be eligible for exemption from the supplemental assessment if the person claiming the exemption meets the qualifications for the exemption established by this part no later than 90 days after the date of the change in ownership or the completion of new construction.(Amended by Stats. 1984, Ch. 946, Sec. 7. Effective September 10, 1984.)
CA Rev & Tax Code § 75.24 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 3 - Exemptions|Section 75.24.

75.24.  (a) Notwithstanding Section 75.22, a property shall be eligible for exemption from the supplemental assessment if the organization claiming the exemption is a qualified organization and meets the qualifications for the exemption established by this part no later than 180 days after the date of the change in ownership or the completion of new construction.(b) For purposes of this section, “qualified organization” means an organization that qualifies as an exempt organization under Section 501(c)(3) of the Internal Revenue Code.(Added by Stats. 2008, Ch. 201, Sec. 1. Effective January 1, 2009.)
CA Rev & Tax Code § 75.32 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 4 - Notice of Assessment|Section 75.32.

75.32.  The failure of the assessee to receive a notice required by Section 75. 31 shall not affect the validity of any assessment or the validity of any taxes levied pursuant to this chapter.(Added by Stats. 1984, Ch. 946, Sec. 10. Effective September 10, 1984.)
CA Rev & Tax Code § 75.40 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 5 - Transmittal of Supplemental Assessments to the Auditor|Section 75.40.

75.40.  When the period for claiming exemption has expired, and any exemptions have been processed, the assessor shall transmit the supplemental assessment to the auditor including the following information:(a) Name and address, if known, of the assessee.(b) The parcel number or legal description of the property.(c) The tax rate area in which the property is located.(d) The new base year value of the property with the value for the land separated from the value for improvements.(e) The value of the property on the current roll, or the roll being prepared, or both.(f) The exemption applicable, if any.(g) The net supplemental assessment after exemption.(h) The date of the change of ownership or completion of new construction.(Amended by Stats. 1984, Ch. 946, Sec. 11. Effective September 10, 1984.)
CA Rev & Tax Code § 75.42 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 5 - Transmittal of Supplemental Assessments to the Auditor|Section 75.42.

75.42.  The information transmitted to the auditor by the assessor, together with the extended taxes due, or extension of the refund, shall be enrolled on the supplemental roll.(Amended by Stats. 1984, Ch. 946, Sec. 13. Effective September 10, 1984.)
CA Rev & Tax Code § 75.43 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 5 - Transmittal of Supplemental Assessments to the Auditor|Section 75.43.

75.43.  (a) If a refund is due the assessee, the auditor shall make the refund within 90 days of the date of enrollment of the negative assessment on the supplemental roll. Refunds shall be made from taxes collected on assessments made on the supplemental roll.(b) If the refund is not made as provided in subdivision (a), interest shall be paid at a rate provided by Section 5151, computed from a date 30 days after the date of enrollment of the negative assessment to the date the refund is mailed when the interest is ten dollars ($10) or more on amounts refunded under Section 5096.(c) Refunds made under this chapter shall be limited to the amount by which the tax, penalty, or interest paid exceeds the amount of tax, penalty, or interest which is lawfully due and owing based upon the new base year value.(Amended by Stats. 1986, Ch. 608, Sec. 3.)
CA Rev & Tax Code § 75.50 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 6 - Collection of Supplemental Taxes|Section 75.50.

75.50.  The auditor shall transmit supplemental assessments entered on the supplemental roll to the tax collector for preparation of supplemental tax bills, and charge the tax collector with the taxes extended thereon.(Amended by Stats. 1984, Ch. 946, Sec. 16. Effective September 10, 1984.)
CA Rev & Tax Code § 75.51 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 6 - Collection of Supplemental Taxes|Section 75.51.

75.51.  The tax collector shall mail or electronically transmit a supplemental tax bill to the assessee, including the following information either on the bill or in a separate statement accompanying the bill:(a) The information supplied by the assessor to the auditor pursuant to Section 75.40.(b) The amount of the supplemental taxes due.(c) The date the notice is mailed.(d) The date on which the taxes will become delinquent and the penalties for delinquency.(e) A statement that the supplemental taxes were determined in accordance with Article XIII A of the California Constitution which generally requires reappraisal of property whenever a change in ownership occurs or property is newly constructed.(f) The tax rates or the dollar amounts of taxes levied by each revenue district and taxing agency on the property covered by the tax bill.(g) All of the following:(1) Information specifying that if the taxpayer disagrees with a change in the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessor’s office.(2) (A) Except as provided in subparagraph (B), information specifying that if the taxpayer and the assessor are unable to agree on proper assessed value pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable, and the time period during which the application will be accepted.(B) For counties in which the board of supervisors has adopted the provisions of subdivision (c) of Section 1605, information advising that the assessee has a right to appeal the supplemental assessment, and that the appeal is required to be filed within 60 days of the date of the mailing or electronic transmittal of the tax bill. For the purposes of equalization proceedings, the supplemental assessment shall be considered an assessment made outside of the regular assessment period as provided in Section 1605.(3) The address of the clerk of the county board of equalization or the assessment appeals board, as applicable, at which forms for an application for reduction may be obtained.(Amended by Stats. 2002, Ch. 775, Sec. 6. Effective January 1, 2003.)
CA Rev & Tax Code § 75.53 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date|ARTICLE 6 - Collection of Supplemental Taxes|Section 75.53.

75.53.  If all delinquent amounts which are a lien on real property are not paid in full by the time fixed in the publication of the notice of impending default for failure to pay real property taxes next following the date of delinquency of the second installment of the supplemental taxes, the property shall be subject to the provisions of Section 3436.(Amended by Stats. 1986, Ch. 1420, Sec. 5.)