Tax Code Reference
Effective Rate: 0.7%
California
Property Tax Code
California Revenue & Taxation Code — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in California.
Quick Facts
Assessment Authority
County Assessor
Appeal Board
Assessment Appeals Board (AAB)
Assessment Ratio
100% of base year value
Assessment Cycle
Annual (base year value + 2% max increase under Prop 13)
Appeal Deadline
July 2 – November 30 (most counties); September 15 in 11 counties (Alameda, Alpine, Inyo, Kings, Mono, Placer, San Francisco, San Luis Obispo, Santa Clara, Sierra, Ventura)
Assessment System
Governing CodeCalifornia Revenue & Taxation Code
Assessment AuthorityCounty Assessor
Assessment Ratio100% of base year value
Assessment CycleAnnual (base year value + 2% max increase under Prop 13)
Appeal System
Appeal BoardAssessment Appeals Board (AAB)
Appeal DeadlineJuly 2 – November 30 (most counties); September 15 in 11 counties (Alameda, Alpine, Inyo, Kings, Mono, Placer, San Francisco, San Luis Obispo, Santa Clara, Sierra, Ventura)
Informal DeadlineSeptember 15 for informal review
Key Notes for California
California's Proposition 13 (1978) caps annual increases at 2% unless there is a change in ownership or new construction. Prop 8 allows temporary reductions when market value falls below base year value. The appeal window is July 2 – November 30.
Hearing Types Available
1
Assessor informal review2
Assessment Appeals Board hearing3
Superior Court (limited)Valid Grounds for Appeal
Decline in value (Prop 8)
Incorrect base year value
Change in ownership dispute
Calamity reduction