The following information shall be included in each county tax bill, whether mailed or electronically transmitted, or in a separate statement accompanying the bill:
(a) The full value of locally assessed property, including assessments made for irrigation district purposes in accordance with Section 26625.1 of the Water Code.
(b) The tax rate required by Article XIII A of the California Constitution.
(c) The rate or dollar amount of taxes levied in excess of the 1-percent limitation to pay for voter-approved indebtedness incurred before July 1, 1978, or bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986.
(d) The amount of any special taxes and special assessments levied.
(e) The amount of any tax rate reduction pursuant to Section 96.8, with the notation: “Tax reduction by (name of jurisdiction).”
(f) The amount of any exemptions. Exemptions reimbursable by the state shall be shown separately.
(g) The total taxes due and payable on the property covered by the bill.
(h) Instructions on tendering payment, including the name and mailing address of the tax collector.
(i) The billing of any special purpose parcel tax as required by paragraph (2) of subdivision (b) of Section 53087.4 of the Government Code, or any successor to that paragraph.
(j) Information specifying all of the following:
(1) That if the taxpayer disagrees with the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessor’s office.
(2) That if the taxpayer and the assessor are unable to agree on a proper assessed value pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable, and the time period during which the application will be accepted.
(3) The address of the clerk of the county board of equalization or the assessment appeals board, as applicable, at which forms for an application for reduction in assessment may be obtained.
(4) That if an informal or formal assessment review is requested, relief from penalties shall apply only to the difference between the county assessor’s final determination of value and the value on the assessment roll for the fiscal year covered.
(Amended by Stats. 2013, Ch. 607, Sec. 5. (SB 825) Effective January 1, 2014.)
Last modified: October 25, 2018