Revenue and Taxation Code section 75.8

“New base year value” means the full cash value of property on the date it changes ownership or of new construction on the date it is completed.

Source: Section 75.8, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=75.8. (updated Jul. 28, 1983; accessed Sep. 21, 2026).

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Up to date

Verified:
Sep. 21, 2026

§ 75.8's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_75.8

Original Source: Section 75.8, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=75.8. (last accessed May 12, 2025).