§ 70216 Tax Rate Determination Process

Public Utilities Code·California

AI SummaryVerified

Key Takeaways

•The board decides how much tax people pay based on their property value.
•They set the tax rate by September 1st every year.
•The tax rate is a certain number of cents for every $100 of property value.
•The board can't set the tax rate higher than the law allows.

Example

If your house is worth $300,000 and the tax rate is $1.20 per $100, you pay $3,600 in taxes.

The board looks at how much your property is worth and charges a small amount for every $100 of that value. They can't charge more than the law says.

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

Official Source

View on CA.gov

§ 70216 Tax Rate Determination Process

The board shall on or before the first day of September fix the rate of taxes, designating the number of cents upon each one hundred dollars ($100) using as a basis the value of property transmitted to the board by the county auditor, which rate of taxation shall be sufficient to raise the amount previously fixed by the board. These acts by the board shall constitute a valid assessment of the property and a valid levy of the taxes so fixed but the rate of taxation shall not exceed the limit imposed by this article. (Added by Stats. 1964, 1st Ex. Sess., Ch. 92.)

Last verified: January 23, 2026

Key Terms

property taxation by september assessment

References

Official text at leginfo.legislature.ca.gov
California Legislature. Public Utilities Code. Section 70216.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References