70. (a) "Newly constructed" and "new construction" means:
(1) Any addition to real property, whether land or improvements,
including fixtures, since the last lien date; and
(2) Any alteration of land or of any improvement, including
fixtures, since the last lien date that constitutes a major
rehabilitation thereof or that converts the property to a different
use.
(b) Any rehabilitation, renovation, or modernization that converts
an improvement or fixture to the substantial equivalent of a new
improvement or fixture is a major rehabilitation of that improvement
or fixture.
(c) Notwithstanding subdivisions (a) and (b), where real property
has been damaged or destroyed by misfortune or calamity, "newly
constructed" and "new construction" does not mean any timely
reconstruction of the real property, or portion thereof, where the
property after reconstruction is substantially equivalent to the
property prior to damage or destruction. Any reconstruction of real
property, or portion thereof, that is not substantially equivalent to
the damaged or destroyed property, shall be deemed to be new
construction and only that portion that exceeds substantially
equivalent reconstruction shall have a new base year value determined
pursuant to Section 110.1.
(d) (1) Notwithstanding subdivisions (a) and (b), where a tank
must be improved, upgraded, or replaced to comply with federal,
state, and local regulations on underground storage tanks, "newly
constructed" and "new construction" does not mean the improvement,
upgrade, or replacement of a tank to meet compliance standards, and
the improvement, upgrade, or replacement shall be considered to have
been performed for the purpose of normal maintenance and repair.
(2) Notwithstanding subdivisions (a) and (b), where a structure,
or any portion thereof, was reconstructed, as a consequence of
completing work on an underground storage tank to comply with
federal, state, and local regulations on these tanks, timely
reconstruction of the structure shall be considered to have been
performed for the purpose of normal maintenance and repair where the
structure, or portion thereof, after reconstruction is substantially
equivalent to the prior structure in size, utility, and function.
71. The assessor shall determine the new base year value for the
portion of any taxable real property which has been newly
constructed. The base year value of the remainder of the property
assessed, which did not undergo new construction, shall not be
changed. New construction in progress on the lien date shall be
appraised at its full value on such date and each lien date
thereafter until the date of completion, at which time the entire
portion of property which is newly constructed shall be reappraised
at its full value.
72. (a) A copy of any building permit issued by any city, county,
or city and county shall be transmitted by each issuing entity to the
county assessor as soon as possible after the date of issuance.
(b) A copy of any certificate of occupancy or other document that
shows the date of completion of new construction issued or finalized
by any city, county, or city and county, shall be transmitted by each
entity to the county assessor within 30 days after the date of
issuance or finalization.
(c) At the time an assessee files, or causes to be filed, an
approved set of building plans with the city, county, or city and
county, a scale copy of the floor plans and exterior dimensions of
the building designated for the county assessor shall be filed by the
assessee or his or her designee. The scale copy shall be in
sufficient detail to allow the assessor to determine the square
footage of the building and, in the case of a residential building,
the intended use of each room. The county assessor may require the
floor plans be provided to the county assessor in an electronic
format, if available. An assessee, or his or her designee, where
multiple units are to be constructed from the same set of building
plans, may file only one scale copy of floor plans and exterior
dimensions, so long as each application for a building permit with
respect to those building plans specifically identifies the scale
copy filed pursuant to this section. However, where the square
footage of any one of the multiple units is altered, an assessee, or
his or her designee, shall file a scale copy of the floor plan and
exterior dimensions that specifically identifies the alteration from
the previously filed scale copy. The receiving authority shall
transmit that copy to the county assessor as soon as possible after
the final plans are approved.
(d) The board of supervisors of a county may enact, by a majority
vote of its entire membership, an ordinance, resolution, or board
order that requires the local agency that approves the tentative map
or maps, and any conditions of approval for the tentative map or maps
that are filed with a county or a city in that county, to submit a
copy of the map or maps, and any conditions of approval for the
tentative map or maps, to the county assessor as soon as possible
after the map or maps are filed. The ordinance, resolution, or board
order may require that the map or maps be provided to the county
assessor in an electronic format, if available in that form.
73. (a) Pursuant to the authority granted to the Legislature
pursuant to paragraph (1) of subdivision (c) of Section 2 of Article
XIII A of the California Constitution, the term "newly constructed,"
as used in subdivision (a) of Section 2 of Article XIII A of the
California Constitution, does not include the construction or
addition of any active solar energy system, as defined in subdivision
(b).
(b) (1) "Active solar energy system" means a system that uses
solar devices, which are thermally isolated from living space or any
other area where the energy is used, to provide for the collection,
storage, or distribution of solar energy.
(2) "Active solar energy system" does not include solar swimming
pool heaters or hot tub heaters.
(3) Active solar energy systems may be used for any of the
following:
(A) Domestic, recreational, therapeutic, or service water heating.
(B) Space conditioning.
(C) Production of electricity.
(D) Process heat.
(E) Solar mechanical energy.
(c) For purposes of this section, "occupy or use" has the same
meaning as defined in Section 75.12.
(d) (1) (A) The Legislature finds and declares that the definition
of spare parts in this paragraph is declarative of the intent of the
Legislature, in prior statutory enactments of this section that
excluded active solar energy systems from the term "newly
constructed," as used in the California Constitution, thereby
creating a tax appraisal exclusion.
(B) An active solar energy system that uses solar energy in the
production of electricity includes storage devices, power
conditioning equipment, transfer equipment, and parts related to the
functioning of those items. In general, the use of solar energy in
the production of electricity involves the transformation of sunlight
into electricity through the use of devices such as solar cells or
other solar collecting equipment. However, an active solar energy
system used in the production of electricity includes only equipment
used up to, but not including, the stage of conveyance or use of the
electricity. For the purpose of this paragraph, the term "parts"
includes spare parts that are owned by the owner of, or the
maintenance contractor for, an active solar energy system that uses
solar energy in the production of electricity and which spare parts
were specifically purchased, designed, or fabricated by or for that
owner or maintenance contractor for installation in an active solar
energy system that uses solar energy in the production of
electricity, thereby including those parts in the tax appraisal
exclusion created by this section.
(2) An active solar energy system that uses solar energy in the
production of electricity also includes pipes and ducts that are used
exclusively to carry energy derived from solar energy. Pipes and
ducts that are used to carry both energy derived from solar energy
and from energy derived from other sources are active solar energy
system property only to the extent of 75 percent of their full cash
value.
(3) An active solar energy system that uses solar energy in the
production of electricity does not include auxiliary equipment, such
as furnaces and hot water heaters, that use a source of power other
than solar energy to provide usable energy. An active solar energy
system that uses solar energy in the production of electricity does
include equipment, such as ducts and hot water tanks, that is
utilized by both auxiliary equipment and solar energy equipment, that
is, dual use equipment. That equipment is active solar energy system
property only to the extent of 75 percent of its full cash value.
(e) (1) Notwithstanding any other law, for purposes of this
section, "the construction or addition of any active solar energy
system" includes the construction of an active solar energy system
incorporated by the owner-builder in the initial construction of a
new building that the owner-builder does not intend to occupy or use.
The exclusion from "newly constructed" provided by this subdivision
applies to the initial purchaser who purchased the new building from
the owner-builder, but only if the owner-builder did not receive an
exclusion under this section for the same active solar energy system
and only if the initial purchaser purchased the new building prior to
that building becoming subject to reassessment to the owner-builder,
as described in subdivision (d) of Section 75.12. The assessor shall
administer this subdivision in the following manner:
(A) The initial purchaser of the building shall file a claim with
the assessor and provide to the assessor any documents necessary to
identify the value attributable to the active solar energy system
included in the purchase price of the new building. The claim shall
also identify the amount of any rebate for the active solar energy
system provided to either the owner-builder or the initial purchaser
by the Public Utilities Commission, the State Energy Resources
Conservation and Development Commission, an electrical corporation, a
local publicly owned electric utility, or any other agency of the
State of California.
(B) The assessor shall evaluate the claim and determine the
portion of the purchase price that is attributable to the active
solar energy system. The assessor shall then reduce the new base year
value established as a result of the change in ownership of the new
building by an amount equal to the difference between the following
two amounts:
(i) That portion of the value of the new building attributable to
the active solar energy system.
(ii) The total amount of all rebates, if any, described in
subparagraph (A) that were provided to either the owner-builder or
the initial purchaser.
(C) The extension of the new construction exclusion to the initial
purchaser of a newly constructed new building shall remain in effect
only until there is a subsequent change in ownership of the new
building.
(2) The State Board of Equalization, in consultation with the
California Assessors' Association, shall prescribe the manner,
documentation, and form for claiming the new construction exclusion
required by this subdivision.
(f) This section applies to property tax lien dates for the
1999-2000 fiscal year to the 2015-16 fiscal year, inclusive.
(g) The amendments made to this section by the act that added this
subdivision apply beginning with the lien date for the 2008-09
fiscal year.
(h) This section shall remain in effect only until January 1,
2017, and as of that date is repealed.
74. (a) For purposes of subdivision (a) of Section 2 of Article
XIII A of the Constitution, "newly constructed" does not include the
construction or installation of any fire sprinkler system, other fire
extinguishing system, fire detection system, or fire-related egress
improvement that is constructed or installed on or after November 7,
1984.
(b) Notwithstanding any other provision of this chapter or Chapter
3.5 (commencing with Section 75), neither "newly constructed" nor
"new construction" includes the construction or installation of any
fire sprinkler system, other fire extinguishing system, fire
detection system, or fire-related egress improvement that is
constructed or installed on or after November 7, 1984.
(c) For purposes of this section:
(1) "Fire sprinkler system" means any system intended to discharge
water for the purpose of suppressing or extinguishing a fire, and
includes a fire sprinkler system that derives its water from the
domestic water supply of the building or structure of which it is a
part.
(2) "Other fire extinguishing system" means any system intended to
suppress or to extinguish a fire other than by discharging water
upon the fire. An "other fire extinguishing system" includes, but is
not limited to, a component or application that, solely or primarily
for the purposes of fire suppression or extinguishment, is made part
of the heating, ventilating, or air-conditioning system of a building
or structure, a wet chemical system, or a dry chemical system.
(3) "Fire detection system" means any system or appliance intended
to detect combustion, or the products thereof, and to activate an
alarm or signal, whether audio, visual, or otherwise, including all
equipment used to transmit fire alarm activations and related signals
to a remote location. A fire detection system includes any system
that serves additional functions, but this section shall only apply
with respect to that portion of a system that is for fire detection
purposes. No portion of a fire detection system as described in this
paragraph shall be deemed to be personal property, or shall be deemed
to be excluded from that fire detection system, by reason of being
owned or controlled by a person other than the owner of property upon
which the fire detection system was constructed or installed.
(4) "Fire-related egress improvement" means any improvement
intended to do either of the following:
(A) Provide any new, or improve any existing, means of egress for
individuals from a structure, or any portion thereof, in which a fire
is in progress, as to which there is an imminent threat that a fire
may soon be in progress, or as to which individuals therein might be
subjected to health hazards or the risk of physical injury due to a
fire elsewhere.
(B) With respect to individuals who for any reason cannot evacuate
a structure in which a fire is in progress, provide a means of
safeguarding, or increasing the safety of, those individuals until
the time that the rescue of those individuals can be effected.
(5) "Existing building" means any building or structure already
erected at the time that a fire sprinkler system, other fire
extinguishing system, fire detection system, or fire-related egress
improvement is constructed or installed in that building or
structure.
(d) Any system or improvement referred to in this section shall be
deemed to have been constructed or installed on or after November 7,
1984, if the actual construction or installation thereof is
completed on or after November 7, 1984, regardless of when the actual
construction or installation thereof was commenced or any building
permit pertaining thereto was issued.
(e) This section applies only to fire sprinkler systems, other
fire extinguishing systems, fire detection systems, and fire-related
egress improvements, as defined in this section, that are constructed
or installed in an existing building.
74.3. (a) For purposes of subdivision (a) of Section 2 of Article
XIII A of the California Constitution, "newly constructed" does not
include the construction, installation, or modification of any
portion or structural component of an existing single- or
multiple-family dwelling that is eligible for the homeowner's
exemption as described in Section 218, if the construction,
installation, or modification is for the purpose of making the
dwelling more accessible to a severely and permanently disabled
person who is a permanent resident of the dwelling.
(b) For purposes of this section, "a severely and permanently
disabled person" is any person who has a physical disability or
impairment, whether from birth or by reason of accident or disease,
that results in a functional limitation as to employment or
substantially limits one or more major life activities of that
person, and that has been diagnosed as permanently affecting the
person's ability to function, including, but not limited to, any
disability or impairment that affects sight, speech, hearing, or the
use of any limbs.
(c) For purposes of this section, "accessible" means that
combination of elements with regard to any dwelling that provides for
access to, circulation throughout, and the full use of, the dwelling
and any fixture, facility, or item therein. The construction of an
entirely new addition, such as a bedroom or bath, that duplicates
existing facilities in the dwelling that are not otherwise available
to the disabled resident solely because of his or her disability,
shall be deemed to make the dwelling more accessible within the
meaning and for the purposes of this section.
(d) The exclusion provided by this section shall apply only to
those improvements or features that specially adapt a dwelling
accessibility by a severely and permanently disabled person. The
value of any improvement, addition, or modification excluded pursuant
to this section shall not include any other functional improvement,
addition, or modification to the property unless it is merely
incidental to the qualified improvements or features.
(e) The exclusion provided by this section shall not apply to the
construction of an entirely new dwelling.
(f) The construction, installation, or modification, with regard
to an existing building, for purposes of making the structure more
accessible to a disabled person, shall be eligible for exclusion
pursuant to this section only if the disabled person, or his or her
spouse or legal guardian, submits to the assessor both of the
following:
(1) A statement signed by a licensed physician or surgeon, of
appropriate specialty which certifies that the person is severely and
permanently disabled as defined in subdivision (b), and identifies
specific disability-related requirements necessitating accessibility
improvements or features.
(2) A statement that identifies the construction, installation, or
modification that was in fact necessary to make the structure more
accessible to the disabled person.
(g) The assessor may charge a fee to the disabled person or his or
her spouse or legal guardian sufficient to reimburse the assessor
for the costs of processing and administering the statement required
by subdivision (f).
(h) This section shall apply to construction, installations, or
modifications completed on or after June 6, 1990.
74.5. (a) For purposes of subdivision (a) of Section 2 of Article
XIII A of the California Constitution, "newly constructed" and "new
construction" does not include that portion of an existing structure
that consists of the construction or reconstruction of seismic
retrofitting components, as defined in this section.
(b) For purposes of this section, all of the following apply:
(1) "Seismic retrofitting components" means seismic retrofitting
improvements and improvements utilizing earthquake hazard mitigation
technologies.
(2) "Seismic retrofitting improvements" means retrofitting or
reconstruction of an existing building or structure, to abate falling
hazards from structural or nonstructural components of any building
or structure including, but not limited to, parapets, appendages,
cornices, hanging objects, and building cladding that pose serious
danger. "Seismic retrofitting improvements" also means either
structural strengthening or providing the means necessary to resist
seismic force levels that would otherwise be experienced by an
existing building or structure during an earthquake, so as to
significantly reduce hazards to life and safety while also providing
for the substantially safe ingress and egress of building occupants
during and immediately after an earthquake. "Seismic retrofitting
improvements" does not include alterations, such as new plumbing,
electrical, or other added finishing materials, made in addition to
seismic-related work performed on an existing structure. "Seismic
retrofitting" includes, but is not limited to, those items referenced
in Appendix Chapters 5 and 6 of the Uniform Code for Building
Conservation of the International Conference of Building Officials.
(3) "Improvements utilizing earthquake hazard mitigation
technologies" means improvements to existing buildings identified by
a local government as being hazardous to life in the event of an
earthquake. These improvements shall involve strategies for
earthquake protection of structures. These improvements shall use
technologies such as those referenced in Part 2 (commencing with
Section 101) of Title 24 of the California Building Code and similar
seismic provisions in the Uniform Building Code.
(c) The property owner, primary contractor, civil or structural
engineer, or architect shall certify to the building department those
portions of the project that are seismic retrofitting components, as
defined in this section. Upon completion of the project, the
building department shall report to the county assessor the costs of
the portions of the project that are seismic retrofitting components.
(d) In order to receive the exclusion, the property owner shall
notify the assessor prior to, or within 30 days of, completion of the
project that he or she intends to claim the exclusion for seismic
retrofitting components. The State Board of Equalization shall
prescribe the manner and form for claiming the exclusion. All
documents necessary to support the exclusion shall be filed by the
property owner with the assessor not later than six months after the
completion of the project.
(e) The Legislature finds and declares that the reconstruction and
improvement actions that were excluded from "newly constructed" and
"new construction" by Chapter 1187 of the Statutes of 1983 meet the
requirements of "construction or reconstruction of seismic
retrofitting components on an existing structure," as provided in the
act that amended this subdivision. Therefore, a structure
constructed of unreinforced masonry bearing wall construction that is
receiving a 15-year new construction exclusion as provided by
Chapter 1187 of the Statutes of 1983 on the operative date of this
act shall continue to receive, pursuant to this section, an exclusion
after the 15-year period expires, unless the property is purchased
or changes ownership, in which case Chapter 2 (commencing with
Section 60) applies.
74.6. (a) For purposes of paragraph (5) of subdivision (c) of
Section 2 of Article XIII A of the California Constitution, "newly
constructed" and "new construction" does not include the
construction, installation, removal, or modification of any portion
or structural component of an existing building or structure to the
extent that it is done for the purpose of making the building or
structure more accessible to, or more usable by, a disabled person.
(b) For the purposes of this section, "disabled person" means a
person who suffers from a physical impairment that substantially
limits one or more of that person's major life activities.
(c) The exclusion provided for in subdivision (a) shall apply to
all buildings or structures except for those buildings or structures
that qualify for the exclusion provided for in subdivision (a) of
Section 74.3.
(d) The exclusion provided for in this section does not apply to
the construction of an entirely new building or structure, or to the
construction of an entirely new addition to an existing building or
structure.
(e) For purposes of the exclusion provided for in subdivision (a),
the property owner, primary contractor, civil engineer, or architect
shall submit to the assessor a statement that shall identify those
specific portions of the project that constitute construction,
installation, removal, or modification improvements to the building
or structure to make the building or structure more accessible to, or
usable by, a disabled person.
(f) For the purposes of the exclusion provided for in subdivision
(a), the construction, improvement, modification, or alteration of an
existing building or structure may include, but is not limited to,
access ramps, widening of doorways and hallways, barrier removal,
access modifications to restroom facilities, elevators, and any other
accessibility modification of a building or structure that would
cause it to meet or exceed the accessibility standards of the 1990
Americans with Disabilities Act (Public Law 101-336) and the most
recent edition to the California Building Standards Code that is in
effect on the date of the application for a building permit.
(g) In order to receive the exclusion provided for in this
section, the property owner shall notify the assessor prior to, or
within 30 days of, completion of any project covered by this section
that he or she intends to claim the exclusion for making improvements
of the type specified in subdivision (a). The State Board of
Equalization shall prescribe the manner and form for claiming the
exclusion. All documents necessary to support the exclusion shall be
filed by the property owner with the assessor not later than six
months after the completion of the project.
(h) This section applies to any construction, installation,
removal, or modification completed on or after June 7, 1994.
74.7. (a) For purposes of subparagraph (B) of paragraph (1) of
subdivision (i) of Section 2 of Article XIII A of the California
Constitution, "new construction" does not include the repair or
replacement of a substantially damaged or destroyed structure on
qualified contaminated real property where the remediation of the
environmental problems required the destruction of, or resulted in
substantial damage to, a structure located on that property. The
repaired or replacement structure shall be similar in size, utility,
and function to the original structure.
(b) For purposes of this section:
(1) "Substantially damaged or destroyed" means the structure
sustains physical damage amounting to more than 50 percent of its
full cash value immediately prior to the damage.
(2) "Similar in function" means the replacement structure is
subject to similar governmental restrictions, including, but not
limited to, zoning.
(3) "Similar in size and utility" means the size and utility of
the structure are interrelated and associated with its value. A
structure is similar in size and utility only to the extent that the
replacement structure is, or is intended to be, used in the same
manner as the substantially damaged or destroyed structure, and its
full cash value does not exceed 120 percent of the full cash value of
the replaced structure if that structure was not contaminated. For
purposes of this paragraph:
(A) A replacement structure or any portion thereof used or
intended to be used for a purpose substantially different than the
use made of the replaced structure, shall, to the extent of the
dissimilar use, be considered not similar in utility.
(B) A replacement structure or portion thereof that satisfies the
use requirement but has a full cash value that exceeds 120 percent of
the full cash value of the structure if that property were not
contaminated, will be considered, to the extent of the excess, not
similar in utility and size.
(4) To the extent that replacement property, or any portion
thereof, is not similar in function, size, and utility, the property,
or portion thereof, shall have a new base year value determined
pursuant to Section 110.1.
(c) Only the owner or owners of the property substantially damaged
or destroyed in the process of remediation of the contamination,
whether one or more individuals, partnerships, corporations, other
legal entities, or a combination thereof, shall receive property tax
relief under this section.
(d) In order to receive the exclusion provided for in this
section, the property owner shall notify the assessor in writing that
he or she intends to claim the exclusion prior to, or within 30 days
of, completion of any project covered by this section. All documents
necessary to support the exclusion shall be filed by the property
owner with the assessor not later than six months after the
completion of the property. A claimant shall not be eligible for the
exclusion provided by this section unless the claimant provides to
the assessor the following information:
(1) Proof that the claimant did not participate in, or acquiesce
to, any act or omission that rendered the real property uninhabitable
or unusable, as applicable, or is related to any individual or
entity that committed that act or omission.
(2) Proof that the qualified contaminated property has been
designated as a toxic or environmental hazard or as an environmental
cleanup site by an agency of the State of California or the federal
government.
(3) The address and, if known, the assessor's parcel number of the
qualified contaminated property.
(4) The date of the claimant's purchase and the date of completion
of new construction.
(e) This section applies to new construction completed on or after
January 1, 1995.
70. (a) "Newly constructed" and "new construction" means:
(1) Any addition to real property, whether land or improvements,
including fixtures, since the last lien date; and
(2) Any alteration of land or of any improvement, including
fixtures, since the last lien date that constitutes a major
rehabilitation thereof or that converts the property to a different
use.
(b) Any rehabilitation, renovation, or modernization that converts
an improvement or fixture to the substantial equivalent of a new
improvement or fixture is a major rehabilitation of that improvement
or fixture.
(c) Notwithstanding subdivisions (a) and (b), where real property
has been damaged or destroyed by misfortune or calamity, "newly
constructed" and "new construction" does not mean any timely
reconstruction of the real property, or portion thereof, where the
property after reconstruction is substantially equivalent to the
property prior to damage or destruction. Any reconstruction of real
property, or portion thereof, that is not substantially equivalent to
the damaged or destroyed property, shall be deemed to be new
construction and only that portion that exceeds substantially
equivalent reconstruction shall have a new base year value determined
pursuant to Section 110.1.
(d) (1) Notwithstanding subdivisions (a) and (b), where a tank
must be improved, upgraded, or replaced to comply with federal,
state, and local regulations on underground storage tanks, "newly
constructed" and "new construction" does not mean the improvement,
upgrade, or replacement of a tank to meet compliance standards, and
the improvement, upgrade, or replacement shall be considered to have
been performed for the purpose of normal maintenance and repair.
(2) Notwithstanding subdivisions (a) and (b), where a structure,
or any portion thereof, was reconstructed, as a consequence of
completing work on an underground storage tank to comply with
federal, state, and local regulations on these tanks, timely
reconstruction of the structure shall be considered to have been
performed for the purpose of normal maintenance and repair where the
structure, or portion thereof, after reconstruction is substantially
equivalent to the prior structure in size, utility, and function.
71. The assessor shall determine the new base year value for the
portion of any taxable real property which has been newly
constructed. The base year value of the remainder of the property
assessed, which did not undergo new construction, shall not be
changed. New construction in progress on the lien date shall be
appraised at its full value on such date and each lien date
thereafter until the date of completion, at which time the entire
portion of property which is newly constructed shall be reappraised
at its full value.
72. (a) A copy of any building permit issued by any city, county,
or city and county shall be transmitted by each issuing entity to the
county assessor as soon as possible after the date of issuance.
(b) A copy of any certificate of occupancy or other document that
shows the date of completion of new construction issued or finalized
by any city, county, or city and county, shall be transmitted by each
entity to the county assessor within 30 days after the date of
issuance or finalization.
(c) At the time an assessee files, or causes to be filed, an
approved set of building plans with the city, county, or city and
county, a scale copy of the floor plans and exterior dimensions of
the building designated for the county assessor shall be filed by the
assessee or his or her designee. The scale copy shall be in
sufficient detail to allow the assessor to determine the square
footage of the building and, in the case of a residential building,
the intended use of each room. The county assessor may require the
floor plans be provided to the county assessor in an electronic
format, if available. An assessee, or his or her designee, where
multiple units are to be constructed from the same set of building
plans, may file only one scale copy of floor plans and exterior
dimensions, so long as each application for a building permit with
respect to those building plans specifically identifies the scale
copy filed pursuant to this section. However, where the square
footage of any one of the multiple units is altered, an assessee, or
his or her designee, shall file a scale copy of the floor plan and
exterior dimensions that specifically identifies the alteration from
the previously filed scale copy. The receiving authority shall
transmit that copy to the county assessor as soon as possible after
the final plans are approved.
(d) The board of supervisors of a county may enact, by a majority
vote of its entire membership, an ordinance, resolution, or board
order that requires the local agency that approves the tentative map
or maps, and any conditions of approval for the tentative map or maps
that are filed with a county or a city in that county, to submit a
copy of the map or maps, and any conditions of approval for the
tentative map or maps, to the county assessor as soon as possible
after the map or maps are filed. The ordinance, resolution, or board
order may require that the map or maps be provided to the county
assessor in an electronic format, if available in that form.
73. (a) Pursuant to the authority granted to the Legislature
pursuant to paragraph (1) of subdivision (c) of Section 2 of Article
XIII A of the California Constitution, the term "newly constructed,"
as used in subdivision (a) of Section 2 of Article XIII A of the
California Constitution, does not include the construction or
addition of any active solar energy system, as defined in subdivision
(b).
(b) (1) "Active solar energy system" means a system that uses
solar devices, which are thermally isolated from living space or any
other area where the energy is used, to provide for the collection,
storage, or distribution of solar energy.
(2) "Active solar energy system" does not include solar swimming
pool heaters or hot tub heaters.
(3) Active solar energy systems may be used for any of the
following:
(A) Domestic, recreational, therapeutic, or service water heating.
(B) Space conditioning.
(C) Production of electricity.
(D) Process heat.
(E) Solar mechanical energy.
(c) For purposes of this section, "occupy or use" has the same
meaning as defined in Section 75.12.
(d) (1) (A) The Legislature finds and declares that the definition
of spare parts in this paragraph is declarative of the intent of the
Legislature, in prior statutory enactments of this section that
excluded active solar energy systems from the term "newly
constructed," as used in the California Constitution, thereby
creating a tax appraisal exclusion.
(B) An active solar energy system that uses solar energy in the
production of electricity includes storage devices, power
conditioning equipment, transfer equipment, and parts related to the
functioning of those items. In general, the use of solar energy in
the production of electricity involves the transformation of sunlight
into electricity through the use of devices such as solar cells or
other solar collecting equipment. However, an active solar energy
system used in the production of electricity includes only equipment
used up to, but not including, the stage of conveyance or use of the
electricity. For the purpose of this paragraph, the term "parts"
includes spare parts that are owned by the owner of, or the
maintenance contractor for, an active solar energy system that uses
solar energy in the production of electricity and which spare parts
were specifically purchased, designed, or fabricated by or for that
owner or maintenance contractor for installation in an active solar
energy system that uses solar energy in the production of
electricity, thereby including those parts in the tax appraisal
exclusion created by this section.
(2) An active solar energy system that uses solar energy in the
production of electricity also includes pipes and ducts that are used
exclusively to carry energy derived from solar energy. Pipes and
ducts that are used to carry both energy derived from solar energy
and from energy derived from other sources are active solar energy
system property only to the extent of 75 percent of their full cash
value.
(3) An active solar energy system that uses solar energy in the
production of electricity does not include auxiliary equipment, such
as furnaces and hot water heaters, that use a source of power other
than solar energy to provide usable energy. An active solar energy
system that uses solar energy in the production of electricity does
include equipment, such as ducts and hot water tanks, that is
utilized by both auxiliary equipment and solar energy equipment, that
is, dual use equipment. That equipment is active solar energy system
property only to the extent of 75 percent of its full cash value.
(e) (1) Notwithstanding any other law, for purposes of this
section, "the construction or addition of any active solar energy
system" includes the construction of an active solar energy system
incorporated by the owner-builder in the initial construction of a
new building that the owner-builder does not intend to occupy or use.
The exclusion from "newly constructed" provided by this subdivision
applies to the initial purchaser who purchased the new building from
the owner-builder, but only if the owner-builder did not receive an
exclusion under this section for the same active solar energy system
and only if the initial purchaser purchased the new building prior to
that building becoming subject to reassessment to the owner-builder,
as described in subdivision (d) of Section 75.12. The assessor shall
administer this subdivision in the following manner:
(A) The initial purchaser of the building shall file a claim with
the assessor and provide to the assessor any documents necessary to
identify the value attributable to the active solar energy system
included in the purchase price of the new building. The claim shall
also identify the amount of any rebate for the active solar energy
system provided to either the owner-builder or the initial purchaser
by the Public Utilities Commission, the State Energy Resources
Conservation and Development Commission, an electrical corporation, a
local publicly owned electric utility, or any other agency of the
State of California.
(B) The assessor shall evaluate the claim and determine the
portion of the purchase price that is attributable to the active
solar energy system. The assessor shall then reduce the new base year
value established as a result of the change in ownership of the new
building by an amount equal to the difference between the following
two amounts:
(i) That portion of the value of the new building attributable to
the active solar energy system.
(ii) The total amount of all rebates, if any, described in
subparagraph (A) that were provided to either the owner-builder or
the initial purchaser.
(C) The extension of the new construction exclusion to the initial
purchaser of a newly constructed new building shall remain in effect
only until there is a subsequent change in ownership of the new
building.
(2) The State Board of Equalization, in consultation with the
California Assessors' Association, shall prescribe the manner,
documentation, and form for claiming the new construction exclusion
required by this subdivision.
(f) This section applies to property tax lien dates for the
1999-2000 fiscal year to the 2015-16 fiscal year, inclusive.
(g) The amendments made to this section by the act that added this
subdivision apply beginning with the lien date for the 2008-09
fiscal year.
(h) This section shall remain in effect only until January 1,
2017, and as of that date is repealed.
74. (a) For purposes of subdivision (a) of Section 2 of Article
XIII A of the Constitution, "newly constructed" does not include the
construction or installation of any fire sprinkler system, other fire
extinguishing system, fire detection system, or fire-related egress
improvement that is constructed or installed on or after November 7,
1984.
(b) Notwithstanding any other provision of this chapter or Chapter
3.5 (commencing with Section 75), neither "newly constructed" nor
"new construction" includes the construction or installation of any
fire sprinkler system, other fire extinguishing system, fire
detection system, or fire-related egress improvement that is
constructed or installed on or after November 7, 1984.
(c) For purposes of this section:
(1) "Fire sprinkler system" means any system intended to discharge
water for the purpose of suppressing or extinguishing a fire, and
includes a fire sprinkler system that derives its water from the
domestic water supply of the building or structure of which it is a
part.
(2) "Other fire extinguishing system" means any system intended to
suppress or to extinguish a fire other than by discharging water
upon the fire. An "other fire extinguishing system" includes, but is
not limited to, a component or application that, solely or primarily
for the purposes of fire suppression or extinguishment, is made part
of the heating, ventilating, or air-conditioning system of a building
or structure, a wet chemical system, or a dry chemical system.
(3) "Fire detection system" means any system or appliance intended
to detect combustion, or the products thereof, and to activate an
alarm or signal, whether audio, visual, or otherwise, including all
equipment used to transmit fire alarm activations and related signals
to a remote location. A fire detection system includes any system
that serves additional functions, but this section shall only apply
with respect to that portion of a system that is for fire detection
purposes. No portion of a fire detection system as described in this
paragraph shall be deemed to be personal property, or shall be deemed
to be excluded from that fire detection system, by reason of being
owned or controlled by a person other than the owner of property upon
which the fire detection system was constructed or installed.
(4) "Fire-related egress improvement" means any improvement
intended to do either of the following:
(A) Provide any new, or improve any existing, means of egress for
individuals from a structure, or any portion thereof, in which a fire
is in progress, as to which there is an imminent threat that a fire
may soon be in progress, or as to which individuals therein might be
subjected to health hazards or the risk of physical injury due to a
fire elsewhere.
(B) With respect to individuals who for any reason cannot evacuate
a structure in which a fire is in progress, provide a means of
safeguarding, or increasing the safety of, those individuals until
the time that the rescue of those individuals can be effected.
(5) "Existing building" means any building or structure already
erected at the time that a fire sprinkler system, other fire
extinguishing system, fire detection system, or fire-related egress
improvement is constructed or installed in that building or
structure.
(d) Any system or improvement referred to in this section shall be
deemed to have been constructed or installed on or after November 7,
1984, if the actual construction or installation thereof is
completed on or after November 7, 1984, regardless of when the actual
construction or installation thereof was commenced or any building
permit pertaining thereto was issued.
(e) This section applies only to fire sprinkler systems, other
fire extinguishing systems, fire detection systems, and fire-related
egress improvements, as defined in this section, that are constructed
or installed in an existing building.
74.3. (a) For purposes of subdivision (a) of Section 2 of Article
XIII A of the California Constitution, "newly constructed" does not
include the construction, installation, or modification of any
portion or structural component of an existing single- or
multiple-family dwelling that is eligible for the homeowner's
exemption as described in Section 218, if the construction,
installation, or modification is for the purpose of making the
dwelling more accessible to a severely and permanently disabled
person who is a permanent resident of the dwelling.
(b) For purposes of this section, "a severely and permanently
disabled person" is any person who has a physical disability or
impairment, whether from birth or by reason of accident or disease,
that results in a functional limitation as to employment or
substantially limits one or more major life activities of that
person, and that has been diagnosed as permanently affecting the
person's ability to function, including, but not limited to, any
disability or impairment that affects sight, speech, hearing, or the
use of any limbs.
(c) For purposes of this section, "accessible" means that
combination of elements with regard to any dwelling that provides for
access to, circulation throughout, and the full use of, the dwelling
and any fixture, facility, or item therein. The construction of an
entirely new addition, such as a bedroom or bath, that duplicates
existing facilities in the dwelling that are not otherwise available
to the disabled resident solely because of his or her disability,
shall be deemed to make the dwelling more accessible within the
meaning and for the purposes of this section.
(d) The exclusion provided by this section shall apply only to
those improvements or features that specially adapt a dwelling
accessibility by a severely and permanently disabled person. The
value of any improvement, addition, or modification excluded pursuant
to this section shall not include any other functional improvement,
addition, or modification to the property unless it is merely
incidental to the qualified improvements or features.
(e) The exclusion provided by this section shall not apply to the
construction of an entirely new dwelling.
(f) The construction, installation, or modification, with regard
to an existing building, for purposes of making the structure more
accessible to a disabled person, shall be eligible for exclusion
pursuant to this section only if the disabled person, or his or her
spouse or legal guardian, submits to the assessor both of the
following:
(1) A statement signed by a licensed physician or surgeon, of
appropriate specialty which certifies that the person is severely and
permanently disabled as defined in subdivision (b), and identifies
specific disability-related requirements necessitating accessibility
improvements or features.
(2) A statement that identifies the construction, installation, or
modification that was in fact necessary to make the structure more
accessible to the disabled person.
(g) The assessor may charge a fee to the disabled person or his or
her spouse or legal guardian sufficient to reimburse the assessor
for the costs of processing and administering the statement required
by subdivision (f).
(h) This section shall apply to construction, installations, or
modifications completed on or after June 6, 1990.
74.5. (a) For purposes of subdivision (a) of Section 2 of Article
XIII A of the California Constitution, "newly constructed" and "new
construction" does not include that portion of an existing structure
that consists of the construction or reconstruction of seismic
retrofitting components, as defined in this section.
(b) For purposes of this section, all of the following apply:
(1) "Seismic retrofitting components" means seismic retrofitting
improvements and improvements utilizing earthquake hazard mitigation
technologies.
(2) "Seismic retrofitting improvements" means retrofitting or
reconstruction of an existing building or structure, to abate falling
hazards from structural or nonstructural components of any building
or structure including, but not limited to, parapets, appendages,
cornices, hanging objects, and building cladding that pose serious
danger. "Seismic retrofitting improvements" also means either
structural strengthening or providing the means necessary to resist
seismic force levels that would otherwise be experienced by an
existing building or structure during an earthquake, so as to
significantly reduce hazards to life and safety while also providing
for the substantially safe ingress and egress of building occupants
during and immediately after an earthquake. "Seismic retrofitting
improvements" does not include alterations, such as new plumbing,
electrical, or other added finishing materials, made in addition to
seismic-related work performed on an existing structure. "Seismic
retrofitting" includes, but is not limited to, those items referenced
in Appendix Chapters 5 and 6 of the Uniform Code for Building
Conservation of the International Conference of Building Officials.
(3) "Improvements utilizing earthquake hazard mitigation
technologies" means improvements to existing buildings identified by
a local government as being hazardous to life in the event of an
earthquake. These improvements shall involve strategies for
earthquake protection of structures. These improvements shall use
technologies such as those referenced in Part 2 (commencing with
Section 101) of Title 24 of the California Building Code and similar
seismic provisions in the Uniform Building Code.
(c) The property owner, primary contractor, civil or structural
engineer, or architect shall certify to the building department those
portions of the project that are seismic retrofitting components, as
defined in this section. Upon completion of the project, the
building department shall report to the county assessor the costs of
the portions of the project that are seismic retrofitting components.
(d) In order to receive the exclusion, the property owner shall
notify the assessor prior to, or within 30 days of, completion of the
project that he or she intends to claim the exclusion for seismic
retrofitting components. The State Board of Equalization shall
prescribe the manner and form for claiming the exclusion. All
documents necessary to support the exclusion shall be filed by the
property owner with the assessor not later than six months after the
completion of the project.
(e) The Legislature finds and declares that the reconstruction and
improvement actions that were excluded from "newly constructed" and
"new construction" by Chapter 1187 of the Statutes of 1983 meet the
requirements of "construction or reconstruction of seismic
retrofitting components on an existing structure," as provided in the
act that amended this subdivision. Therefore, a structure
constructed of unreinforced masonry bearing wall construction that is
receiving a 15-year new construction exclusion as provided by
Chapter 1187 of the Statutes of 1983 on the operative date of this
act shall continue to receive, pursuant to this section, an exclusion
after the 15-year period expires, unless the property is purchased
or changes ownership, in which case Chapter 2 (commencing with
Section 60) applies.
74.6. (a) For purposes of paragraph (5) of subdivision (c) of
Section 2 of Article XIII A of the California Constitution, "newly
constructed" and "new construction" does not include the
construction, installation, removal, or modification of any portion
or structural component of an existing building or structure to the
extent that it is done for the purpose of making the building or
structure more accessible to, or more usable by, a disabled person.
(b) For the purposes of this section, "disabled person" means a
person who suffers from a physical impairment that substantially
limits one or more of that person's major life activities.
(c) The exclusion provided for in subdivision (a) shall apply to
all buildings or structures except for those buildings or structures
that qualify for the exclusion provided for in subdivision (a) of
Section 74.3.
(d) The exclusion provided for in this section does not apply to
the construction of an entirely new building or structure, or to the
construction of an entirely new addition to an existing building or
structure.
(e) For purposes of the exclusion provided for in subdivision (a),
the property owner, primary contractor, civil engineer, or architect
shall submit to the assessor a statement that shall identify those
specific portions of the project that constitute construction,
installation, removal, or modification improvements to the building
or structure to make the building or structure more accessible to, or
usable by, a disabled person.
(f) For the purposes of the exclusion provided for in subdivision
(a), the construction, improvement, modification, or alteration of an
existing building or structure may include, but is not limited to,
access ramps, widening of doorways and hallways, barrier removal,
access modifications to restroom facilities, elevators, and any other
accessibility modification of a building or structure that would
cause it to meet or exceed the accessibility standards of the 1990
Americans with Disabilities Act (Public Law 101-336) and the most
recent edition to the California Building Standards Code that is in
effect on the date of the application for a building permit.
(g) In order to receive the exclusion provided for in this
section, the property owner shall notify the assessor prior to, or
within 30 days of, completion of any project covered by this section
that he or she intends to claim the exclusion for making improvements
of the type specified in subdivision (a). The State Board of
Equalization shall prescribe the manner and form for claiming the
exclusion. All documents necessary to support the exclusion shall be
filed by the property owner with the assessor not later than six
months after the completion of the project.
(h) This section applies to any construction, installation,
removal, or modification completed on or after June 7, 1994.
74.7. (a) For purposes of subparagraph (B) of paragraph (1) of
subdivision (i) of Section 2 of Article XIII A of the California
Constitution, "new construction" does not include the repair or
replacement of a substantially damaged or destroyed structure on
qualified contaminated real property where the remediation of the
environmental problems required the destruction of, or resulted in
substantial damage to, a structure located on that property. The
repaired or replacement structure shall be similar in size, utility,
and function to the original structure.
(b) For purposes of this section:
(1) "Substantially damaged or destroyed" means the structure
sustains physical damage amounting to more than 50 percent of its
full cash value immediately prior to the damage.
(2) "Similar in function" means the replacement structure is
subject to similar governmental restrictions, including, but not
limited to, zoning.
(3) "Similar in size and utility" means the size and utility of
the structure are interrelated and associated with its value. A
structure is similar in size and utility only to the extent that the
replacement structure is, or is intended to be, used in the same
manner as the substantially damaged or destroyed structure, and its
full cash value does not exceed 120 percent of the full cash value of
the replaced structure if that structure was not contaminated. For
purposes of this paragraph:
(A) A replacement structure or any portion thereof used or
intended to be used for a purpose substantially different than the
use made of the replaced structure, shall, to the extent of the
dissimilar use, be considered not similar in utility.
(B) A replacement structure or portion thereof that satisfies the
use requirement but has a full cash value that exceeds 120 percent of
the full cash value of the structure if that property were not
contaminated, will be considered, to the extent of the excess, not
similar in utility and size.
(4) To the extent that replacement property, or any portion
thereof, is not similar in function, size, and utility, the property,
or portion thereof, shall have a new base year value determined
pursuant to Section 110.1.
(c) Only the owner or owners of the property substantially damaged
or destroyed in the process of remediation of the contamination,
whether one or more individuals, partnerships, corporations, other
legal entities, or a combination thereof, shall receive property tax
relief under this section.
(d) In order to receive the exclusion provided for in this
section, the property owner shall notify the assessor in writing that
he or she intends to claim the exclusion prior to, or within 30 days
of, completion of any project covered by this section. All documents
necessary to support the exclusion shall be filed by the property
owner with the assessor not later than six months after the
completion of the property. A claimant shall not be eligible for the
exclusion provided by this section unless the claimant provides to
the assessor the following information:
(1) Proof that the claimant did not participate in, or acquiesce
to, any act or omission that rendered the real property uninhabitable
or unusable, as applicable, or is related to any individual or
entity that committed that act or omission.
(2) Proof that the qualified contaminated property has been
designated as a toxic or environmental hazard or as an environmental
cleanup site by an agency of the State of California or the federal
government.
(3) The address and, if known, the assessor's parcel number of the
qualified contaminated property.
(4) The date of the claimant's purchase and the date of completion
of new construction.
(e) This section applies to new construction completed on or after
January 1, 1995.
70. (a) "Newly constructed" and "new construction" means:
(1) Any addition to real property, whether land or improvements,
including fixtures, since the last lien date; and
(2) Any alteration of land or of any improvement, including
fixtures, since the last lien date that constitutes a major
rehabilitation thereof or that converts the property to a different
use.
(b) Any rehabilitation, renovation, or modernization that converts
an improvement or fixture to the substantial equivalent of a new
improvement or fixture is a major rehabilitation of that improvement
or fixture.
(c) Notwithstanding subdivisions (a) and (b), where real property
has been damaged or destroyed by misfortune or calamity, "newly
constructed" and "new construction" does not mean any timely
reconstruction of the real property, or portion thereof, where the
property after reconstruction is substantially equivalent to the
property prior to damage or destruction. Any reconstruction of real
property, or portion thereof, that is not substantially equivalent to
the damaged or destroyed property, shall be deemed to be new
construction and only that portion that exceeds substantially
equivalent reconstruction shall have a new base year value determined
pursuant to Section 110.1.
(d) (1) Notwithstanding subdivisions (a) and (b), where a tank
must be improved, upgraded, or replaced to comply with federal,
state, and local regulations on underground storage tanks, "newly
constructed" and "new construction" does not mean the improvement,
upgrade, or replacement of a tank to meet compliance standards, and
the improvement, upgrade, or replacement shall be considered to have
been performed for the purpose of normal maintenance and repair.
(2) Notwithstanding subdivisions (a) and (b), where a structure,
or any portion thereof, was reconstructed, as a consequence of
completing work on an underground storage tank to comply with
federal, state, and local regulations on these tanks, timely
reconstruction of the structure shall be considered to have been
performed for the purpose of normal maintenance and repair where the
structure, or portion thereof, after reconstruction is substantially
equivalent to the prior structure in size, utility, and function.
71. The assessor shall determine the new base year value for the
portion of any taxable real property which has been newly
constructed. The base year value of the remainder of the property
assessed, which did not undergo new construction, shall not be
changed. New construction in progress on the lien date shall be
appraised at its full value on such date and each lien date
thereafter until the date of completion, at which time the entire
portion of property which is newly constructed shall be reappraised
at its full value.
72. (a) A copy of any building permit issued by any city, county,
or city and county shall be transmitted by each issuing entity to the
county assessor as soon as possible after the date of issuance.
(b) A copy of any certificate of occupancy or other document that
shows the date of completion of new construction issued or finalized
by any city, county, or city and county, shall be transmitted by each
entity to the county assessor within 30 days after the date of
issuance or finalization.
(c) At the time an assessee files, or causes to be filed, an
approved set of building plans with the city, county, or city and
county, a scale copy of the floor plans and exterior dimensions of
the building designated for the county assessor shall be filed by the
assessee or his or her designee. The scale copy shall be in
sufficient detail to allow the assessor to determine the square
footage of the building and, in the case of a residential building,
the intended use of each room. The county assessor may require the
floor plans be provided to the county assessor in an electronic
format, if available. An assessee, or his or her designee, where
multiple units are to be constructed from the same set of building
plans, may file only one scale copy of floor plans and exterior
dimensions, so long as each application for a building permit with
respect to those building plans specifically identifies the scale
copy filed pursuant to this section. However, where the square
footage of any one of the multiple units is altered, an assessee, or
his or her designee, shall file a scale copy of the floor plan and
exterior dimensions that specifically identifies the alteration from
the previously filed scale copy. The receiving authority shall
transmit that copy to the county assessor as soon as possible after
the final plans are approved.
(d) The board of supervisors of a county may enact, by a majority
vote of its entire membership, an ordinance, resolution, or board
order that requires the local agency that approves the tentative map
or maps, and any conditions of approval for the tentative map or maps
that are filed with a county or a city in that county, to submit a
copy of the map or maps, and any conditions of approval for the
tentative map or maps, to the county assessor as soon as possible
after the map or maps are filed. The ordinance, resolution, or board
order may require that the map or maps be provided to the county
assessor in an electronic format, if available in that form.
73. (a) Pursuant to the authority granted to the Legislature
pursuant to paragraph (1) of subdivision (c) of Section 2 of Article
XIII A of the California Constitution, the term "newly constructed,"
as used in subdivision (a) of Section 2 of Article XIII A of the
California Constitution, does not include the construction or
addition of any active solar energy system, as defined in subdivision
(b).
(b) (1) "Active solar energy system" means a system that uses
solar devices, which are thermally isolated from living space or any
other area where the energy is used, to provide for the collection,
storage, or distribution of solar energy.
(2) "Active solar energy system" does not include solar swimming
pool heaters or hot tub heaters.
(3) Active solar energy systems may be used for any of the
following:
(A) Domestic, recreational, therapeutic, or service water heating.
(B) Space conditioning.
(C) Production of electricity.
(D) Process heat.
(E) Solar mechanical energy.
(c) For purposes of this section, "occupy or use" has the same
meaning as defined in Section 75.12.
(d) (1) (A) The Legislature finds and declares that the definition
of spare parts in this paragraph is declarative of the intent of the
Legislature, in prior statutory enactments of this section that
excluded active solar energy systems from the term "newly
constructed," as used in the California Constitution, thereby
creating a tax appraisal exclusion.
(B) An active solar energy system that uses solar energy in the
production of electricity includes storage devices, power
conditioning equipment, transfer equipment, and parts related to the
functioning of those items. In general, the use of solar energy in
the production of electricity involves the transformation of sunlight
into electricity through the use of devices such as solar cells or
other solar collecting equipment. However, an active solar energy
system used in the production of electricity includes only equipment
used up to, but not including, the stage of conveyance or use of the
electricity. For the purpose of this paragraph, the term "parts"
includes spare parts that are owned by the owner of, or the
maintenance contractor for, an active solar energy system that uses
solar energy in the production of electricity and which spare parts
were specifically purchased, designed, or fabricated by or for that
owner or maintenance contractor for installation in an active solar
energy system that uses solar energy in the production of
electricity, thereby including those parts in the tax appraisal
exclusion created by this section.
(2) An active solar energy system that uses solar energy in the
production of electricity also includes pipes and ducts that are used
exclusively to carry energy derived from solar energy. Pipes and
ducts that are used to carry both energy derived from solar energy
and from energy derived from other sources are active solar energy
system property only to the extent of 75 percent of their full cash
value.
(3) An active solar energy system that uses solar energy in the
production of electricity does not include auxiliary equipment, such
as furnaces and hot water heaters, that use a source of power other
than solar energy to provide usable energy. An active solar energy
system that uses solar energy in the production of electricity does
include equipment, such as ducts and hot water tanks, that is
utilized by both auxiliary equipment and solar energy equipment, that
is, dual use equipment. That equipment is active solar energy system
property only to the extent of 75 percent of its full cash value.
(e) (1) Notwithstanding any other law, for purposes of this
section, "the construction or addition of any active solar energy
system" includes the construction of an active solar energy system
incorporated by the owner-builder in the initial construction of a
new building that the owner-builder does not intend to occupy or use.
The exclusion from "newly constructed" provided by this subdivision
applies to the initial purchaser who purchased the new building from
the owner-builder, but only if the owner-builder did not receive an
exclusion under this section for the same active solar energy system
and only if the initial purchaser purchased the new building prior to
that building becoming subject to reassessment to the owner-builder,
as described in subdivision (d) of Section 75.12. The assessor shall
administer this subdivision in the following manner:
(A) The initial purchaser of the building shall file a claim with
the assessor and provide to the assessor any documents necessary to
identify the value attributable to the active solar energy system
included in the purchase price of the new building. The claim shall
also identify the amount of any rebate for the active solar energy
system provided to either the owner-builder or the initial purchaser
by the Public Utilities Commission, the State Energy Resources
Conservation and Development Commission, an electrical corporation, a
local publicly owned electric utility, or any other agency of the
State of California.
(B) The assessor shall evaluate the claim and determine the
portion of the purchase price that is attributable to the active
solar energy system. The assessor shall then reduce the new base year
value established as a result of the change in ownership of the new
building by an amount equal to the difference between the following
two amounts:
(i) That portion of the value of the new building attributable to
the active solar energy system.
(ii) The total amount of all rebates, if any, described in
subparagraph (A) that were provided to either the owner-builder or
the initial purchaser.
(C) The extension of the new construction exclusion to the initial
purchaser of a newly constructed new building shall remain in effect
only until there is a subsequent change in ownership of the new
building.
(2) The State Board of Equalization, in consultation with the
California Assessors' Association, shall prescribe the manner,
documentation, and form for claiming the new construction exclusion
required by this subdivision.
(f) This section applies to property tax lien dates for the
1999-2000 fiscal year to the 2015-16 fiscal year, inclusive.
(g) The amendments made to this section by the act that added this
subdivision apply beginning with the lien date for the 2008-09
fiscal year.
(h) This section shall remain in effect only until January 1,
2017, and as of that date is repealed.
74. (a) For purposes of subdivision (a) of Section 2 of Article
XIII A of the Constitution, "newly constructed" does not include the
construction or installation of any fire sprinkler system, other fire
extinguishing system, fire detection system, or fire-related egress
improvement that is constructed or installed on or after November 7,
1984.
(b) Notwithstanding any other provision of this chapter or Chapter
3.5 (commencing with Section 75), neither "newly constructed" nor
"new construction" includes the construction or installation of any
fire sprinkler system, other fire extinguishing system, fire
detection system, or fire-related egress improvement that is
constructed or installed on or after November 7, 1984.
(c) For purposes of this section:
(1) "Fire sprinkler system" means any system intended to discharge
water for the purpose of suppressing or extinguishing a fire, and
includes a fire sprinkler system that derives its water from the
domestic water supply of the building or structure of which it is a
part.
(2) "Other fire extinguishing system" means any system intended to
suppress or to extinguish a fire other than by discharging water
upon the fire. An "other fire extinguishing system" includes, but is
not limited to, a component or application that, solely or primarily
for the purposes of fire suppression or extinguishment, is made part
of the heating, ventilating, or air-conditioning system of a building
or structure, a wet chemical system, or a dry chemical system.
(3) "Fire detection system" means any system or appliance intended
to detect combustion, or the products thereof, and to activate an
alarm or signal, whether audio, visual, or otherwise, including all
equipment used to transmit fire alarm activations and related signals
to a remote location. A fire detection system includes any system
that serves additional functions, but this section shall only apply
with respect to that portion of a system that is for fire detection
purposes. No portion of a fire detection system as described in this
paragraph shall be deemed to be personal property, or shall be deemed
to be excluded from that fire detection system, by reason of being
owned or controlled by a person other than the owner of property upon
which the fire detection system was constructed or installed.
(4) "Fire-related egress improvement" means any improvement
intended to do either of the following:
(A) Provide any new, or improve any existing, means of egress for
individuals from a structure, or any portion thereof, in which a fire
is in progress, as to which there is an imminent threat that a fire
may soon be in progress, or as to which individuals therein might be
subjected to health hazards or the risk of physical injury due to a
fire elsewhere.
(B) With respect to individuals who for any reason cannot evacuate
a structure in which a fire is in progress, provide a means of
safeguarding, or increasing the safety of, those individuals until
the time that the rescue of those individuals can be effected.
(5) "Existing building" means any building or structure already
erected at the time that a fire sprinkler system, other fire
extinguishing system, fire detection system, or fire-related egress
improvement is constructed or installed in that building or
structure.
(d) Any system or improvement referred to in this section shall be
deemed to have been constructed or installed on or after November 7,
1984, if the actual construction or installation thereof is
completed on or after November 7, 1984, regardless of when the actual
construction or installation thereof was commenced or any building
permit pertaining thereto was issued.
(e) This section applies only to fire sprinkler systems, other
fire extinguishing systems, fire detection systems, and fire-related
egress improvements, as defined in this section, that are constructed
or installed in an existing building.
74.3. (a) For purposes of subdivision (a) of Section 2 of Article
XIII A of the California Constitution, "newly constructed" does not
include the construction, installation, or modification of any
portion or structural component of an existing single- or
multiple-family dwelling that is eligible for the homeowner's
exemption as described in Section 218, if the construction,
installation, or modification is for the purpose of making the
dwelling more accessible to a severely and permanently disabled
person who is a permanent resident of the dwelling.
(b) For purposes of this section, "a severely and permanently
disabled person" is any person who has a physical disability or
impairment, whether from birth or by reason of accident or disease,
that results in a functional limitation as to employment or
substantially limits one or more major life activities of that
person, and that has been diagnosed as permanently affecting the
person's ability to function, including, but not limited to, any
disability or impairment that affects sight, speech, hearing, or the
use of any limbs.
(c) For purposes of this section, "accessible" means that
combination of elements with regard to any dwelling that provides for
access to, circulation throughout, and the full use of, the dwelling
and any fixture, facility, or item therein. The construction of an
entirely new addition, such as a bedroom or bath, that duplicates
existing facilities in the dwelling that are not otherwise available
to the disabled resident solely because of his or her disability,
shall be deemed to make the dwelling more accessible within the
meaning and for the purposes of this section.
(d) The exclusion provided by this section shall apply only to
those improvements or features that specially adapt a dwelling
accessibility by a severely and permanently disabled person. The
value of any improvement, addition, or modification excluded pursuant
to this section shall not include any other functional improvement,
addition, or modification to the property unless it is merely
incidental to the qualified improvements or features.
(e) The exclusion provided by this section shall not apply to the
construction of an entirely new dwelling.
(f) The construction, installation, or modification, with regard
to an existing building, for purposes of making the structure more
accessible to a disabled person, shall be eligible for exclusion
pursuant to this section only if the disabled person, or his or her
spouse or legal guardian, submits to the assessor both of the
following:
(1) A statement signed by a licensed physician or surgeon, of
appropriate specialty which certifies that the person is severely and
permanently disabled as defined in subdivision (b), and identifies
specific disability-related requirements necessitating accessibility
improvements or features.
(2) A statement that identifies the construction, installation, or
modification that was in fact necessary to make the structure more
accessible to the disabled person.
(g) The assessor may charge a fee to the disabled person or his or
her spouse or legal guardian sufficient to reimburse the assessor
for the costs of processing and administering the statement required
by subdivision (f).
(h) This section shall apply to construction, installations, or
modifications completed on or after June 6, 1990.
74.5. (a) For purposes of subdivision (a) of Section 2 of Article
XIII A of the California Constitution, "newly constructed" and "new
construction" does not include that portion of an existing structure
that consists of the construction or reconstruction of seismic
retrofitting components, as defined in this section.
(b) For purposes of this section, all of the following apply:
(1) "Seismic retrofitting components" means seismic retrofitting
improvements and improvements utilizing earthquake hazard mitigation
technologies.
(2) "Seismic retrofitting improvements" means retrofitting or
reconstruction of an existing building or structure, to abate falling
hazards from structural or nonstructural components of any building
or structure including, but not limited to, parapets, appendages,
cornices, hanging objects, and building cladding that pose serious
danger. "Seismic retrofitting improvements" also means either
structural strengthening or providing the means necessary to resist
seismic force levels that would otherwise be experienced by an
existing building or structure during an earthquake, so as to
significantly reduce hazards to life and safety while also providing
for the substantially safe ingress and egress of building occupants
during and immediately after an earthquake. "Seismic retrofitting
improvements" does not include alterations, such as new plumbing,
electrical, or other added finishing materials, made in addition to
seismic-related work performed on an existing structure. "Seismic
retrofitting" includes, but is not limited to, those items referenced
in Appendix Chapters 5 and 6 of the Uniform Code for Building
Conservation of the International Conference of Building Officials.
(3) "Improvements utilizing earthquake hazard mitigation
technologies" means improvements to existing buildings identified by
a local government as being hazardous to life in the event of an
earthquake. These improvements shall involve strategies for
earthquake protection of structures. These improvements shall use
technologies such as those referenced in Part 2 (commencing with
Section 101) of Title 24 of the California Building Code and similar
seismic provisions in the Uniform Building Code.
(c) The property owner, primary contractor, civil or structural
engineer, or architect shall certify to the building department those
portions of the project that are seismic retrofitting components, as
defined in this section. Upon completion of the project, the
building department shall report to the county assessor the costs of
the portions of the project that are seismic retrofitting components.
(d) In order to receive the exclusion, the property owner shall
notify the assessor prior to, or within 30 days of, completion of the
project that he or she intends to claim the exclusion for seismic
retrofitting components. The State Board of Equalization shall
prescribe the manner and form for claiming the exclusion. All
documents necessary to support the exclusion shall be filed by the
property owner with the assessor not later than six months after the
completion of the project.
(e) The Legislature finds and declares that the reconstruction and
improvement actions that were excluded from "newly constructed" and
"new construction" by Chapter 1187 of the Statutes of 1983 meet the
requirements of "construction or reconstruction of seismic
retrofitting components on an existing structure," as provided in the
act that amended this subdivision. Therefore, a structure
constructed of unreinforced masonry bearing wall construction that is
receiving a 15-year new construction exclusion as provided by
Chapter 1187 of the Statutes of 1983 on the operative date of this
act shall continue to receive, pursuant to this section, an exclusion
after the 15-year period expires, unless the property is purchased
or changes ownership, in which case Chapter 2 (commencing with
Section 60) applies.
74.6. (a) For purposes of paragraph (5) of subdivision (c) of
Section 2 of Article XIII A of the California Constitution, "newly
constructed" and "new construction" does not include the
construction, installation, removal, or modification of any portion
or structural component of an existing building or structure to the
extent that it is done for the purpose of making the building or
structure more accessible to, or more usable by, a disabled person.
(b) For the purposes of this section, "disabled person" means a
person who suffers from a physical impairment that substantially
limits one or more of that person's major life activities.
(c) The exclusion provided for in subdivision (a) shall apply to
all buildings or structures except for those buildings or structures
that qualify for the exclusion provided for in subdivision (a) of
Section 74.3.
(d) The exclusion provided for in this section does not apply to
the construction of an entirely new building or structure, or to the
construction of an entirely new addition to an existing building or
structure.
(e) For purposes of the exclusion provided for in subdivision (a),
the property owner, primary contractor, civil engineer, or architect
shall submit to the assessor a statement that shall identify those
specific portions of the project that constitute construction,
installation, removal, or modification improvements to the building
or structure to make the building or structure more accessible to, or
usable by, a disabled person.
(f) For the purposes of the exclusion provided for in subdivision
(a), the construction, improvement, modification, or alteration of an
existing building or structure may include, but is not limited to,
access ramps, widening of doorways and hallways, barrier removal,
access modifications to restroom facilities, elevators, and any other
accessibility modification of a building or structure that would
cause it to meet or exceed the accessibility standards of the 1990
Americans with Disabilities Act (Public Law 101-336) and the most
recent edition to the California Building Standards Code that is in
effect on the date of the application for a building permit.
(g) In order to receive the exclusion provided for in this
section, the property owner shall notify the assessor prior to, or
within 30 days of, completion of any project covered by this section
that he or she intends to claim the exclusion for making improvements
of the type specified in subdivision (a). The State Board of
Equalization shall prescribe the manner and form for claiming the
exclusion. All documents necessary to support the exclusion shall be
filed by the property owner with the assessor not later than six
months after the completion of the project.
(h) This section applies to any construction, installation,
removal, or modification completed on or after June 7, 1994.
74.7. (a) For purposes of subparagraph (B) of paragraph (1) of
subdivision (i) of Section 2 of Article XIII A of the California
Constitution, "new construction" does not include the repair or
replacement of a substantially damaged or destroyed structure on
qualified contaminated real property where the remediation of the
environmental problems required the destruction of, or resulted in
substantial damage to, a structure located on that property. The
repaired or replacement structure shall be similar in size, utility,
and function to the original structure.
(b) For purposes of this section:
(1) "Substantially damaged or destroyed" means the structure
sustains physical damage amounting to more than 50 percent of its
full cash value immediately prior to the damage.
(2) "Similar in function" means the replacement structure is
subject to similar governmental restrictions, including, but not
limited to, zoning.
(3) "Similar in size and utility" means the size and utility of
the structure are interrelated and associated with its value. A
structure is similar in size and utility only to the extent that the
replacement structure is, or is intended to be, used in the same
manner as the substantially damaged or destroyed structure, and its
full cash value does not exceed 120 percent of the full cash value of
the replaced structure if that structure was not contaminated. For
purposes of this paragraph:
(A) A replacement structure or any portion thereof used or
intended to be used for a purpose substantially different than the
use made of the replaced structure, shall, to the extent of the
dissimilar use, be considered not similar in utility.
(B) A replacement structure or portion thereof that satisfies the
use requirement but has a full cash value that exceeds 120 percent of
the full cash value of the structure if that property were not
contaminated, will be considered, to the extent of the excess, not
similar in utility and size.
(4) To the extent that replacement property, or any portion
thereof, is not similar in function, size, and utility, the property,
or portion thereof, shall have a new base year value determined
pursuant to Section 110.1.
(c) Only the owner or owners of the property substantially damaged
or destroyed in the process of remediation of the contamination,
whether one or more individuals, partnerships, corporations, other
legal entities, or a combination thereof, shall receive property tax
relief under this section.
(d) In order to receive the exclusion provided for in this
section, the property owner shall notify the assessor in writing that
he or she intends to claim the exclusion prior to, or within 30 days
of, completion of any project covered by this section. All documents
necessary to support the exclusion shall be filed by the property
owner with the assessor not later than six months after the
completion of the property. A claimant shall not be eligible for the
exclusion provided by this section unless the claimant provides to
the assessor the following information:
(1) Proof that the claimant did not participate in, or acquiesce
to, any act or omission that rendered the real property uninhabitable
or unusable, as applicable, or is related to any individual or
entity that committed that act or omission.
(2) Proof that the qualified contaminated property has been
designated as a toxic or environmental hazard or as an environmental
cleanup site by an agency of the State of California or the federal
government.
(3) The address and, if known, the assessor's parcel number of the
qualified contaminated property.
(4) The date of the claimant's purchase and the date of completion
of new construction.
(e) This section applies to new construction completed on or after
January 1, 1995.
