Rev. & Tax. Code, § 2188.6 · Chapter 2. Effect of Tax
Rev. & Tax. Code, § 2188.6
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Unless a request for exemption has been recorded pursuant to subdivision (d), prior to the creation of a condominium as defined in Section 783 of the Civil Code, the county assessor may separately assess each individual unit which is shown on the condominium plan of a proposed condominium project when all of the following documents have been recorded as required by law:
(1) A subdivision final map or parcel map, as described in Sections 66434 and 66445, respectively, of the Government Code.
(2) A condominium plan, as defined in Section 4120 or 6540 of the Civil Code.
(3) A declaration, as defined in Section 4135 or 6546 of the Civil Code.
(b) The tax due on each individual unit shall constitute a lien solely on that unit.
(c) The lien created pursuant to this section shall be a lien on an undivided interest in a portion of real property coupled with a separate interest in space called a unit as described in Section 4125 or 6542 of the Civil Code.
(d) The record owner of the real property may record with the condominium plan a request that the real property be exempt from separate assessment pursuant to this section. If a request for exemption is recorded, separate assessment of a condominium unit shall be made only in accordance with Section 2188.3.
(e) This section shall become operative on January 1, 1990, and shall apply to condominium projects for which a condominium plan is recorded after that date.
Notes and commentary — not statutory text
History
Amended (as amended by Stats. 2012, Ch. 181, Sec. 79) by Stats. 2013, Ch. 605, Sec. 48. (SB 752) Effective January 1, 2014.
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=2188.6.
- Text hash
- sha256 e8f355f5e33eae303ea2319adba670397704047e0acccf89c10f7f34c1b60729
- 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.
Civil Code
- Civ. Code, § 783Printed as Section 783 of the Civil Code
- Civ. Code, § 4120Printed as Section 4120 or 6540 of the Civil Code
- Civ. Code, § 4125Printed as Section 4125 or 6542 of the Civil Code
- Civ. Code, § 4135Printed as Section 4135 or 6546 of the Civil Code
- Civ. Code, § 6540Printed as Section 4120 or 6540 of the Civil Code
- Civ. Code, § 6542Printed as Section 4125 or 6542 of the Civil Code
- Civ. Code, § 6546Printed as Section 4135 or 6546 of the Civil Code
Revenue and Taxation Code
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.