California § 75.9. 75.9. (Amended by Stats. 1987, Ch. 498, Sec. 1.)

California Statutes

§ 75.9. — 75.9. (Amended by Stats. 1987, Ch. 498, Sec. 1.)

California § 75.9.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 0.5.PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION

Ch. 3.5.CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date

Art. 1.ARTICLE 1. Definitions and General Provisions

This text of California § 75.9. (75.9. (Amended by Stats. 1987, Ch. 498, Sec. 1.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 75.9. (2026).

Text

“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.

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“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.