California § 71 - The assessor shall determine the new base year value for the portion of any taxab
Full text of California Public Contract Code - PCC § 71 — The assessor shall determine the new base year value for the portion of any taxab, with citation guidance and answers to common questions.
§ 71. The assessor shall determine the new base year value for the portion of any taxab
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 that 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, and that value shall be the base year value. New construction in progress shall not acquire a base year value on each lien date.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 71
What does Public Contract Code - PCC § 71 cover?
Section 71 ("The assessor shall determine the new base year value for the portion of any taxab") 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 § 71?
A common citation format is "Public Contract Code - PCC § 71" (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 § 71 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.