Government Code section 16122

For the purpose of fixing tax rates for ad valorem taxes every taxing agency and revenue district shall compute the rates by including in the base the exempt values for which the homeowners’ property tax exemption is granted under subdivision (k) of Section 3 of Article XIII of the Constitution, together with the values of taxable property against which the taxes are levied.

Source: Section 16122, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=GOV§ionNum=16122.­ (updated Jan. 1, 1977; accessed Oct. 13, 2025).

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Verified:
Oct. 13, 2025

§ 16122's source at ca​.gov