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California Statutes, Title RTC

California/Statutes

← All California coverage

Title RTC, California Rev. & Tax. Code

419 chapters · 7,339 sections in this title.

All chapters in Title RTC7,339 Ch 3, New Construction1,035 Ch 1, Base Year Values952 Ch 4, Assessment Appeals937 Ch 5, Taxpayer Reporting782 Ch 2, Change in Ownership and Purchase767 Ch 6, Allocation of Property Tax Revenue731 Ch 7, Responsibility of Assessor649 Ch 8, Tax Delinquent Vessels292 Ch 9, Disposition of Proceeds167 Ch 3.5, Change in Ownership and New Construc…148 Ch 10, Rights of Purchaser of Tax-Deeded Pr…86 Ch 13, Gain or Loss on Disposition of Property61 Ch 15, Gain or Loss on Disposition of Property58

7,339 sections·Filtered byTitle RTC✕

Rev. & Tax. Code § 17053.98.1 Section 17053.98.1
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(a) (1) For taxable years beginning on or after January 1, 2025, there shall be allowed to a qualified taxpayer a credit against the “net tax,” as defined in Section 17039, subject to a computation and ranking by the California Film Commission in subdivision (g) and the allocatio…
Rev. & Tax. Code § 17053.98.3 Section 17053.98.3
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(a) Notwithstanding Section 17053.98, a qualified motion picture filmed on a soundstage that is, or is part of, a certified studio construction project, leased by a qualified taxpayer on or before September 1, 2026, for the purposes of filming a qualified motion picture, that sub…
Rev. & Tax. Code § 17053.99 Section 17053.99
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A taxpayer seeking certification of a certified studio construction project by the California Film Commission shall do both of the following: (a) Certify to the California Film Commission that either of the following is true: (1) The entirety of the project is a public work for p…
Rev. & Tax. Code § 17054 Section 17054

Showing 1,501–1,550 of 7,339

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In the case of individuals, the following credits for personal exemption may be deducted from the tax imposed under Section 17041 or 17048, less any increases imposed under paragraph (1) of subdivision (d) or paragraph (1) of subdivision (e), or both, of Section 17560. (a) In the…

Rev. & Tax. Code § 17054.1 Section 17054.1

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(a) (1) In the case of any taxpayer whose federal adjusted gross income for the taxable year exceeds the threshold amount, each credit to which this section applies shall be reduced by six dollars ($6) for each two thousand five hundred dollars ($2,500), or fraction thereof, by w…

Rev. & Tax. Code § 17054.5 Section 17054.5

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(a) (1) There shall be allowed as a credit against the “net tax” (as defined in Section 17039) of a qualified individual an amount equal to 30 percent of the net tax. (2) For taxable years beginning on or after January 1, 1987, and before January 1, 1988, a qualified individual m…

Rev. & Tax. Code § 17054.7 Section 17054.7

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(a) There shall be allowed as a credit against the “net tax” (as defined in Section 17039) for a “qualified senior head of household” (as defined in subdivision (c)) an amount equal to 2 percent of the taxable income. (b) For each taxable year beginning on or after January 1, 199…

Rev. & Tax. Code § 17055 Section 17055

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(a) An individual who is a nonresident or a part-year resident shall be allowed all credits provided under this part against the “net tax,” as defined by Section 17039, except those described in subdivision (b) and in Section 17053.5, relating to the renter’s credit, and Section …

Rev. & Tax. Code § 17056 Section 17056

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For the purposes of this part, the term “dependents” has the same meaning as that term is defined by Section 152 of the Internal Revenue Code. (Amended by Stats. 1983, Ch. 488, Sec. 15. Effective July 28, 1983.)

Rev. & Tax. Code § 17057.5 Section 17057.5

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It is the intent of the Legislature that the amount of the state low-income housing tax credit allocated to a project pursuant to Section 17058 shall not exceed an amount in addition to the federal tax credit that is necessary for the financial feasibility of the project and its …

Rev. & Tax. Code § 17058 Section 17058

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(a) (1) There shall be allowed as a credit against the “net tax,” defined in Section 17039, a state low-income housing tax credit in an amount equal to the amount determined in subdivision (c), computed in accordance with Section 42 of the Internal Revenue Code, relating to low-i…

Rev. & Tax. Code § 17059.2 Section 17059.2

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(a) (1) For each taxable year beginning on and after January 1, 2014, and before January 1, 2035, there shall be allowed as a credit against the “net tax,” as defined in Section 17039, an amount as determined by the committee pursuant to paragraph (2) and approved pursuant to Sec…

Rev. & Tax. Code § 17061 Section 17061

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(a) In the case of a person entitled to a refund pursuant to Section 1176 of the Unemployment Insurance Code, there shall be a credit against the tax imposed under this part in the amount of such refund. If the tax due after deduction of any other credit under this part is less t…

Rev. & Tax. Code § 20810 Section 20810

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A county may elect to participate in the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens by adopting a resolution indicating the county’s intention to participate in and to administer the program. All requirements of a county or county officials set…

Rev. & Tax. Code § 20811 Section 20811

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(a) A claimant shall use the application form of a county to initiate participation in the program pursuant to Section 20810. (b) Upon a participating county’s receipt of a claim for property tax deferment under the program, submitted within the filing period specified in Section…

Rev. & Tax. Code § 20812 Section 20812

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(a) The filing period for a claimant to apply to a participating county for deferment under the program shall be from October 1 to December 10 of each year. (b) A participating county may require any information necessary to process the claimant’s application for deferment under …

Rev. & Tax. Code § 20813 Section 20813

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(a) Upon receipt of a notice of lien for deferred property taxes from the county treasurer, the county assessor, or county tax collector shall immediately do all of the following: (1) Enter on the notice of lien a description of the real property for which the taxes have been def…

Rev. & Tax. Code § 20814 Section 20814

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(a) A participating county shall reduce the amount secured by the lien provided for in subdivision (e) of Section 20811 by the amount of any payment received for that purpose. Payments shall be applied to the oldest deferral amount in order of lien recordation date until paid in …

Rev. & Tax. Code § 20815 Section 20815

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If at any time the amount of the obligation secured by the lien for deferred property taxes is paid in full or is otherwise discharged, the county treasurer or county tax collector shall do all of the following: (a) Execute and cause to be recorded by the county recorder a releas…

Rev. & Tax. Code § 20816 Section 20816

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(a) If property taxes are deferred for a claimant and that claimant subsequently dies, all amounts owed by that claimant pursuant to this chapter shall become due as of the end of the next application period, unless another eligible claimant for the same residential dwelling succ…

Rev. & Tax. Code § 20817 Section 20817

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(a) The county treasurer or county tax collector shall maintain a record of all residential dwellings against which a notice of lien for deferred property taxes has been recorded pursuant to this chapter. With respect to each residential dwelling, the record shall include, but no…

Rev. & Tax. Code § 2186 Section 2186

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Every tax has the effect of a judgment against the person. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 2187 Section 2187

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Every tax, penalty, or interest, including redemption penalty or interest, on real property is a lien against the property assessed. (Amended by Stats. 2002, Ch. 206, Sec. 1. Effective January 1, 2003.)

Rev. & Tax. Code § 2188 Section 2188

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Every tax on improvements is a lien on the taxable land on which they are located, if they are assessed to the same person to whom the land is assessed. (Amended by Stats. 1947, Ch. 782.)

Rev. & Tax. Code § 2188.1 Section 2188.1

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Every tax on improvements assessed to a person other than the assessee of the land on which they are located may become a lien on the real property of the owner of such improvements or be assessed on the unsecured roll. In order for such tax on improvements to be a lien on any pa…

Rev. & Tax. Code § 2188.10 Section 2188.10

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(a) Whenever the assessor receives a written request for separate assessment of a pro rata portion of the real property of a mobilehome park which changed ownership pursuant to subdivision (c) of Section 62.1 as the result of the transfer of a share or shares of voting stock or o…

Rev. & Tax. Code § 2188.11 Section 2188.11

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The assessor shall separately assess undivided interests in accordance with Chapter 3 (commencing with Section 2801) of Part 5. (Added by Stats. 1994, Ch. 1222, Sec. 13.5. Effective January 1, 1995.)

Rev. & Tax. Code § 2188.2 Section 2188.2

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Whenever improvements are owned by a person other than the owner of the land on which they are located, the owner of the improvements or the owner of the land may file with the assessor a written statement before the lien date attesting to their separate ownership, in which event…

Rev. & Tax. Code § 2188.3 Section 2188.3

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Whenever real property has been divided into condominiums, as defined in Section 783 of the Civil Code, (a) each condominium owned in fee shall be separately assessed to the owner thereof, and the tax on each such condominium shall constitute a lien solely thereon; (b) each condo…

Rev. & Tax. Code § 2188.4 Section 2188.4

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Whenever a portion of a parcel of land, other than that used for grazing or other agricultural purposes and property assessed by the State Board of Equalization, is subject to a lease which is recorded or for which a memorandum of lease is recorded and which provides for a term (…

Rev. & Tax. Code § 2188.5 Section 2188.5

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(a) (1) Subject to the limitations set forth in subdivision (b), whenever real property has been divided into planned developments as defined in Section 11003 of the Business and Professions Code, the interests therein shall be presumed to be the value of each separately owned lo…

Rev. & Tax. Code § 2188.6 Section 2188.6

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(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 propose…

Rev. & Tax. Code § 2188.7 Section 2188.7

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(a) Whenever the assessor receives a written request for separate assessment of a community apartment project, a stock cooperative, or a limited equity housing cooperative as defined in Section 11003.2, 11003.4, or 11004 of the Business and Professions Code, or any other similarl…

Rev. & Tax. Code § 2188.8 Section 2188.8

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(a) Whenever the assessor receives a written request for separate assessment of time-share estates in a time-share project, as defined in Section 11212 of the Business and Professions Code and as specified in subdivision (h) of this section, the assessor shall, on the first lien …

Rev. & Tax. Code § 2188.9 Section 2188.9

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(a) Whenever the assessor receives a written request for separate assessment of a time-share project, as defined in Section 11212 of the Business and Professions Code, the assessor shall, on the first lien date which occurs more than 60 days following the request, and on each lie…

Rev. & Tax. Code § 2189 Section 2189

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(a) A tax on personal property is a lien on any real property on the secured roll also belonging to the owner of the personal property, if the personal property is located upon that real property on the lien date, and if the fact of the lien is shown on the secured roll opposite …

Rev. & Tax. Code § 2189.1 Section 2189.1

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Separately billed taxes on state-assessed personal property when delinquent may be collected through use of unsecured tax collection procedures. Any of those taxes, including penalties and cost charge, which remain unpaid after June 30, shall be transferred to the unsecured roll …

Rev. & Tax. Code § 2189.3 Section 2189.3

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A tax on personal property belonging to an owner of real property on the secured roll located in the same county as the personal property, where the personal property is not located upon the real property on the lien date, is, on and after the lien date, a lien on the real proper…

Rev. & Tax. Code § 2189.5 Section 2189.5

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Every tax on personal property and improvements, located upon or appurtenant to a leasehold estate for the production of gas, petroleum or other hydrocarbon substances from beneath the surface of the earth, and belonging to the owner of the leasehold estate, may be secured by the…

Rev. & Tax. Code § 2189.6 Section 2189.6

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Improvements that constitute component parts of a water distribution system located in whole or in part on property assessed to a person other than the assessee of the land on which they are located shall be assessed as improvements on the secured roll. However, those assessments…

Rev. & Tax. Code § 2189.7 Section 2189.7

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Except as otherwise provided in subdivision (a), (b), or (c), the assessment of any floating home made pursuant to Section 229 shall be entered on the secured roll and shall be subject to all provisions of law applicable to taxes on the secured roll. (a) If the taxes on any float…

Rev. & Tax. Code § 2189.8 Section 2189.8

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Upon application, the county tax collector may issue tax clearance certificates. Those certificates shall be used to permit registration of used floating homes, as defined in Section 18075.6 of the Health and Safety Code, and for any other purposes as may be prescribed by the Con…

Rev. & Tax. Code § 2190 Section 2190

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Notwithstanding any provision of law to the contrary, the assessment of any possessory interest in tax-exempt real estate to which the exemption authorized by Section 218 has been applied shall be entered on the secured roll. However, the assessment shall not be a lien on the tax…

Rev. & Tax. Code § 2190.1 Section 2190.1

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If the tax on an assessment of a possessory interest in real estate of the Veterans Welfare Board is not paid before delinquency, the amount of the tax, penalties and costs shall be paid by said board and added to the amount due under the contract for the property. (Added by Stat…

Rev. & Tax. Code § 2190.2 Section 2190.2

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Every tax on an assessment of a possessory interest or a tax on an assessment of improvements made pursuant to the provisions of Section 2188.2 shall become a lien on such possessory interest or such improvements, provided that in those instances where the real property that is t…

Rev. & Tax. Code § 2191.10 Section 2191.10

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Notwithstanding any other law, the board of supervisors of a county may adopt an ordinance or resolution to provide that a tax on real or personal property is not a lien against the property assessed or the assessee and shall not be recorded by the tax collector if the amount of …

Rev. & Tax. Code § 2191.3 Section 2191.3

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(a) The tax collector may make the filing specified in subdivision (b) where either of the following occurs: (1) There is a tax on any of the following: (A) A possessory interest secured only by a lien on that taxed possessory interest. (B) Goods in transit, not secured by any li…

Rev. & Tax. Code § 2191.4 Section 2191.4

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From the time of filing the certificate for record pursuant to Section 2191.3, the amount required to be paid together with interest and penalty constitutes a lien upon all personal and real property in the county owned by and then assessed to and in the same name as the assessee…

Rev. & Tax. Code § 2191.5 Section 2191.5

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Section 2191.4 does not give the county a preference over any other lien which attached prior to the date when the certificate of delinquency of unsecured property tax, tax on possessory interest, tax on goods in transit or such tax on improvements respectively, was recorded, and…

Rev. & Tax. Code § 2191.6 Section 2191.6

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Except as otherwise provided in Section 2191.4, the lien resulting from the recording of the certificate pursuant to Section 2191.3 shall be removed and discharged either: (a) Upon payment of the tax, any applicable penalty and interest, and a recording fee in the amount required…