Section 75.40.
Cal. Revenue and Taxation Code - RTC § 75.40.
in effectWhen the period for claiming exemption has expired, and any exemptions have been processed, the assessor shall transmit the supplemental assessment to the auditor including the following information:
(a)
Name and address, if known, of the assessee.
(b)
The parcel number or legal description of the property.
(c)
The tax rate area in which the property is located.
(d)
The new
base year value of the property with the value for the land separated from the value for improvements.
(e)
The value of the property on the current roll, or the roll being prepared, or both.
(f)
The exemption applicable, if any.
(g)
The net supplemental assessment after exemption.
(h)
The date of the change of ownership or completion of new construction.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026