Revenue and Taxation Code section 1367

Every county assessor shall ascertain the total assessed value of homes receiving the homeowners’ property tax exemption described in Section 218 and shall report to the board during each fiscal year, commencing with the 1979–80 fiscal year, the total valuation of properties receiving such exemption each year.

Source: Section 1367, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=1367.­ (updated Jan. 1, 1979; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 1367's source at ca​.gov