§ 16651 County Tax Assessment Rates

Public Utilities Code·California

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Key Takeaways

•The board decides how much tax to charge based on property values from the county.
•They set the tax rate as cents per $100 of property value.
•The tax rate must be enough to collect the money the board already decided they need.
•The board's decision is final and counts as the official tax amount.

Example

Your house is worth $300,000, and the board sets a tax rate of 50 cents per $100.

The board looks at your house value and charges 50 cents for every $100 your house is worth. So, you pay $1,500 in taxes.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 16651 County Tax Assessment Rates

If the board elects to avail itself of county assessments, it shall, before September 1st, fix the rate of taxes, designating the number of cents upon each one hundred dollars ($100), using as a basis the value of property as ascertained from the equalized assessment rolls of the county or counties. The rate of taxation shall be sufficient to raise the amount previously fixed by the board. These acts by the board are a valid assessment of the property and a valid levy of the taxes so fixed. (Amended by Stats. 1963, Ch. 426.)

Last verified: January 23, 2026

Key Terms

county assessments tax rate equalized assessment rolls valid assessment valid levy

References

Official text at leginfo.legislature.ca.gov
California Legislature. Public Utilities Code. Section 16651.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References