Rev. & Tax. Code, § 1605.5 · Article 1. Generally
Rev. & Tax. Code, § 1605.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) (1) The county board shall hear applications for a reduction in an assessment in cases in which the issue is whether or not property has been subject to a change in ownership, as defined in Chapter 2 (commencing with Section 60) of Part 0.5, or has been newly constructed, as defined in Chapter 3 (commencing with Section 70) of Part 0.5.
(2) In any county that has established an assessment appeals board, the board of supervisors may, by ordinance, provide that it shall act as the county board of equalization for the purpose of hearing applications pursuant to this subdivision.
(3) This subdivision shall not be construed to alter, modify, or eliminate the right of an applicant under existing law to have a trial de novo in superior court with regard to the legal issue of whether or not that property has undergone a change in ownership or has been newly constructed so as to require reassessment.
(b) The county board shall hear and decide issues with respect to penalties assessed under Section 463, 482, or 504 where those issues arise in connection with an application timely filed under Section 1603 or 1605. The county board shall hear and decide penalty issues under this subdivision regardless of whether the taxpayer has filed an application for reduction disputing only penalty amounts or, during the appeal process, all nonpenalty issues are resolved.
Notes and commentary — not statutory text
History
Amended by Stats. 1993, Ch. 387, Sec. 5. Effective January 1, 1994.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=1605.5.
- Text hash
- sha256 788bc4a766755fb6e3a3a8074e1bbc9fdb69985ea5df5e31342632708ab754f5
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 1, pt. 0.5, ch. 2Change in Ownership and PurchasePrinted as Chapter 2 (commencing with Section 60) of Part 0.5
- Rev. & Tax. Code, div. 1, pt. 0.5, ch. 3New ConstructionPrinted as Chapter 3 (commencing with Section 70) of Part 0.5
- Rev. & Tax. Code, § 463Printed as Section 463, 482, or 504
- Rev. & Tax. Code, § 482Printed as Section 463, 482, or 504
- Rev. & Tax. Code, § 504Printed as Section 463, 482, or 504
- Rev. & Tax. Code, § 1603Printed as Section 1603 or 1605
- Rev. & Tax. Code, § 1605Printed as Section 1603 or 1605
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.