California § 401.4 - When valuing an owner-occupied single-family dwelling and the land on which it is
Full text of California Public Contract Code - PCC § 401.4 — When valuing an owner-occupied single-family dwelling and the land on which it is, with citation guidance and answers to common questions.
§ 401.4. When valuing an owner-occupied single-family dwelling and the land on which it is
When valuing an owner-occupied single-family dwelling and the land on which it is situated that may be required for the convenient occupation and use of such dwelling, if such dwelling is on land which is zoned exclusively for single-family home use or which is zoned for agricultural use where single-family homes are permitted, the assessor shall not value the land at any value greater than that which would reflect the use of the land as a site for a single-family dwelling. As used in this section, owner-occupied single-family dwelling means any single-family dwelling occupied by an owner thereof as his principal place of residence on the lien date.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 401.4
What does Public Contract Code - PCC § 401.4 cover?
Section 401.4 ("When valuing an owner-occupied single-family dwelling and the land on which it is") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 401.4?
A common citation format is "Public Contract Code - PCC § 401.4" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 401.4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.