Real property in California is reappraised only when a change in ownership or new construction occurs.Except for these two instances, a property's base year value cannot be increased by more than 2% annually.

Agricultural Preserves

Article XIIIA of the California Constitution

Assessment Appeals

Business Personal Property

Change in Ownership Reappraisals

Manufactured Housing

Marine, Air Craft, and Motor Vehicles

New Construction Reappraisals

Preliminary Change in Ownership Statement

Supplemental Assessment
Timber Yield Tax