California · Revenue and Taxation Code - RTC

RTC §2260.5: For the purpose of establishing maximum property tax rates, whenever there is a comparison of rates between two or more years that have different assessment ratios or methods of expressing the tax rat

What this law says, in plain English

This statute addresses how to compare property tax rates across years when assessment methods or ratios differ.

Read the full statutory text
For the purpose of establishing maximum property tax rates, whenever there is a comparison of rates between two or more years that have different assessment ratios or methods of expressing the tax rate, the rates and ratios shall be adjusted as provided in Section 135.

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