Learn About The Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2025 | Updated by Findlaw Staff
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.
Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 75.40 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-75-40/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)