California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 2 - Assessment › Article 6 - Local Roll › Section 252 - Content of Assessment Roll

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Minimum Contents of "Machine-Prepared" or
				  "Electronic" Local Rolls. "Machine-prepared" roll within the meaning of Revenue
				  and Taxation Code section
				  109.5
				  includes any preparation of the local roll by the assessor of each county by an
				  electronic medium. In accordance with Revenue and Taxation Code section
				  601
				  et seq., each local assessment roll shall contain, at a minimum, the following
				  information:
(1) The name of the
				  county.
(2) Either the calendar
				  year in which the roll is prepared or the fiscal year for which the taxes are
				  levied.
(3) An explanation of
				  abbreviations and legends appearing on the roll.
(4) On the secured roll, the assessor's
				  parcel number or other legal description that identifies each parcel of taxable
				  land, each parcel for which an exemption is enrolled, and each taxable
				  possessory interest in tax-exempt real estate to which the exemption authorized
				  by section
				  218
				  of the Revenue and Taxation Code has been applied. The assessment of the
				  taxable possessory interest shall not be a lien on the tax-exempt real estate
				  and that fact shall be noted on the secured roll.
(5) On the unsecured portion of the roll, the
				  assessor's parcel number or other legal description that sufficiently
				  identifies the location of each taxable possessory interest, improvement, or
				  personal property.
(6) The name of
				  the assessee, if known.
(7) The
				  latest mailing address (not an e-mail address) of the assessee contained in the
				  assessor's records.
(8) The
				  separately stated assessed values of all land, improvements, and personal
				  property subject to taxation at general property tax rates (or payments in lieu
				  of property tax computed by applying general property tax rates to fixed or
				  variable "assessed values"), and the separately assessed values of any
				  privately owned land, improvements, and personal property of a type that is
				  exempt from taxation, but is subject to ad valorem special assessments when
				  within a district levying such assessments. If real property is situated within
				  a resource conservation district that is levying a special assessment, the
				  assessed value of mineral rights must be separated from the land
				  value.
(9) The tax rate area in
				  which each piece of property assessed is situated.
(10) The penalties imposed upon such
				  assessments, in the form required by California Code of Regulations, title 18
				  (Public Revenue), section
				  261 (Rule 261).
(11) The assessed value of any property that
				  escaped assessment in a prior year, together with the following notation:
				  Escape-(Date).
(12) The exempt
				  amount of any assessed values required by paragraph (a)(8) to be enrolled, with
				  identifying legends or distinctive positions for amounts allowed pursuant to
				  any reimbursable exemption.
(13)
				  The total net taxable value.
(14)
				  In a separate section of the roll, the assessed value of any personal property
				  for which tax revenues are subject to allocation in a manner different from
				  that provided for general property tax revenues (e.g., general
				  aircraft).
(15) On the secured
				  roll, a cross-reference notation made pursuant to Revenue and Taxation Code
				  section
				  2190.2
				  that is adjacent to the assessment of any taxable land when a possessory
				  interest in such land or an improvement thereon is separately assessed to
				  another owner pursuant to section
				  2188.2
				  of the Revenue and Taxation Code.
(16) After each assessment of tax-defaulted
				  property, the assessor shall enter on the roll the fact that it is
				  tax-defaulted and the date of declaration of the default.
(17) Any other items required by the State
				  Board of Equalization for the purpose of identification and valuation of all
				  locally assessed property and the collection of property taxes
				  thereon.