Current through Register 2024 Notice Reg. No. 38, September 20, 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.
(b) Assessed
Values of Exempt Property Not Required to Be Enrolled. Parcel numbers or other
legal descriptions of exempt real property may be entered on the roll without
assessed values. Alternatively, such exempt real property may be listed with
assessed values shown in a separate column or field (e.g., a comments field) or
in the exemption column or field on lines that are coded in such manner as to
preclude the addition of the assessed values when the exemption column or field
is totaled; the assessed values shall not be shown in land or improvement
columns or fields.
(c) Content of
Extended Roll. The extended assessment roll or new local assessment roll for
the extension of taxes prepared by the county auditor shall contain, in
addition to all of the contents required by subsection (a) of this rule at
least the following:
(1) The mailing address,
if known, of the assessee.
(2) The
revenue district for each group if assessments are grouped by revenue district,
and for each assessment if assessments are not so grouped.
(3) All tax rates and ad valorem special
assessment extensions required by law.
(4) The amount of tax to be paid on the
property listed. The amounts due in installments shall be stated separately and
shall be totaled. All rates applicable to any assessment may be combined into a
single figure for purposes of computation and extension of the roll.
(5) At the beginning of the roll, or at the
beginning of each tax-rate area grouping on the roll, a list of all revenue
districts levying taxes within each tax-rate area in the county.
(6) An identification of each tax-defaulted
property sold, with the date of sale.
(d) Minimum Contents of Local Rolls Not
"Machine-Prepared."
(1) The local roll of each
county utilizing a roll that is not "machine-prepared" within the meaning of
Revenue and Taxation Code section
109.5
shall have the contents specified in subsections (a) and (c) of this
rule.
(2) The secured assessments
shall be arranged in ascending parcel number order within tax-rate area
groupings, with unparcelled properties at the end of each tax-rate area group
if there are both parcelled and unparcelled properties in the tax-rate
area.
(e) Roll Posted on
the Internet. If a local roll is posted on the Internet, the home address or
telephone number of any elected or appointed official, as defined in Government
Code section
6254.21,
or of the official's residing spouse or child, shall not be posted without
first obtaining the written permission of that official.
(f) Nothing in this regulation is meant to
alter the intent of section
109.6
of the Revenue and Taxation Code.
1. Amendment
filed 7-20-71; effective thirtieth day thereafter (Register 71, No. 30). For
prior history, see Register 69, No. 3.
2. Amendment of subsection
(f)(1) filed 8-7-73; effective thirtieth day thereafter (Register 73, No.
32).
3. Amendment of subsection (a) filed 2-18-75; effective
thirtieth day thereafter (Register 75, No. 8).
4. Amendment of NOTE
filed 10-26-77; effective thirtieth day thereafter (Register 77, No.
44).
5. Amendment filed 11-15-85; effective thirtieth day thereafter
(Register 85, No. 46).
6. Amendment of section and NOTE filed
6-11-2002; operative 7-11-2002 (Register 2002, No. 24).
7. Editorial
correction of subsections (a) and (e)(2)(E) (Register 2002, No.
30).
8. Amendment of subsections (a) and (a)(10)-(11), repealer of
subsection (a)(16), subsection renumbering, amendment of subsection (b),
repealer of subsections (e)-(e)(3), new subsection (e) and amendment of NOTE
filed 1-14-2013; operative 4-1-2013 (Register 2013, No.
3).
Note: Authority cited: Section
15606,
Government Code. Reference: Sections
75.31,
109,
109.5,
109.6,
601,
602,
618,
619,
1612,
1614,
1646,
2152,
2188.2,
2190,
2190.2
and
2601,
Revenue and Taxation Code; and Section
6254.21,
Government Code.
