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4**ki**** 님 답변 답변일 10/28/2019 4:01:08 PM

저희쪽은 1년에 30% property tax 올리기도 하던데요. 땅에도 2% 상승제한이 있나요?

s**rnof**** 님 답변 답변일 10/29/2019 1:23:47 PM

https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=CONS&article=XIII+A
https://law.justia.com/constitution/california/article_13A.html

“ARTICLE 13A [TAX LIMITATION]
SECTION 1. (a) The maximum amount of any ad valorem tax on real property shall not exceed One percent (1%) of the full cash value of such property.
The one percent (1%) tax to be collected by the counties and apportioned according to law to the districts within the counties.

CALIFORNIA CONSTITUTION
ARTICLE 13A [TAX LIMITATION]
SEC. 2.
(b) The full cash value base may reflect from year to year the inflationary rate not to exceed 2 percent for any given year or reduction as shown in the consumer price index or comparable data for the area under taxing jurisdiction, or may be reduced to reflect substantial damage, destruction, or other factors causing a decline in value.”

발의안 제 13 에 언급 된 주 헌법 제 XIIIA 조에 따른 캘리포니아의 재산세 과세 제도는 캘리포니아 소비자 물가 지수 (California Consumer Price Index)에 의해 측정 된 연간 인플레이션 율로 제한되는 1975 년 공정 시장 가격의 재산 가치로, 또는 2 %, 둘 중 적은 것으로 정한다."

California / Revenue and Taxation Code – RTC
Section 51. (Amended by Stats. 2000, Ch. 647, Sec. 1.)
Cal. Rev. & Tax. Code §51.

“(D) In no event shall the percentage increase for any assessment year determined pursuant to subparagraph (A), (B), or (C) exceed 2 percent of the prior year’s value.”

s**rnof**** 님 답변 답변일 10/29/2019 1:29:19 PM

“Proposition 13 and Real Property Assessments
Under Proposition 13, the property tax rate is fixed at 1% of assessed value plus any assessment bond approved by popular vote. 예: As a result of various assessment bonds property tax rates in Sacramento County average roughly 1.1% countywide.

California’s system of property taxation under Article XIIIA of the state Constitution, commonly referred to as Proposition 13, values property at its 1975 fair market value with annual increases limited to the inflation rate, as measured by the California Consumer Price Index, or 2%, whichever is less.

발의안 제 13 에 언급 된 주 헌법 제 XIIIA 조에 따른 캘리포니아의 재산세 과세 제도는 캘리포니아 소비자 물가 지수 (California Consumer Price Index)에 의해 측정 된 연간 인플레이션 율로 제한되는 1975 년 공정 시장 가격의 재산 가치로, 또는 2 %, 둘 중 적은 것으로 정한다.

A NEW base year value, however, is established whenever a property, or portion thereof, has had a change in ownership or has been newly constructed.
새 기준 연도 가치는 자산 또는 자산의 일부가 소유권을 변경했거나 새로 건축 될 때마다 설정됩니다.
Subsequently, real property is REAPPRAISED for tax purposes only when:
A change in ownership occurs
New construction is completed
New construction is unfinished on the lien date (January 1)

If none of these things occurs, the assessed value of a property should increase by no more than 2% per year.

(The 2% limit does not apply to properties that are being assessed under Proposition 8 due to a decline in value.)

Annual tax bills may also include other items such as special assessments, special taxes, direct levies, delinquent county utility billings, weed and hazard abatement charges, and Mello-Roos Bonds. These items are commonly referred to as “direct levies”.

연간 세금 청구서에는 특별 평가, 특별 세금, 직접 부과금, 연체 카운티 공공 요금 청구, 잡초 및 위험 저감 청구 및 Mello-Roos 채권과 같은 기타 품목도 포함될 수 있습니다. 이러한 항목을 일반적으로 "직접 부과금"이라고합니다.
None of these items are defined as property taxes under the law because they are not based upon the assessed value of the property. While the levying agencies’ revenues are collected via the County's property tax bills, the County itself has no control over these levies or the agencies issuing them.

Disputes over the amounts of non-property tax levies must be resolved with the entity issuing the levy, not with the Assessor. To inquire about these special assessments contact the appropriate Direct Levy District. The telephone number is shown on your property tax bill next to each levy.

비 재산세 부과액에 대한 분쟁은자산 평가부 (the Assessor) 아닌 부과금을 발행 한 단체와 해결 해야합니다.
부과금을 발행 한 단체와 해당 지역 전화 번호들은 세금 재산세 고지서 ( PROPERTY TAX BILL) 에 나와 있습니다."

For specific questions about your property tax bill, contact your county auditor or assessor !

s**rnof**** 님 답변 답변일 10/29/2019 3:00:21 PM

https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf 여기 웹사이트 참조하세요.

BOE-305-AH (P1) REV. 08 (01-15) - - - > 해당 카운티의 form 을 골라 내려 받아 작성 한다.

ASSESSMENT APPEAL APPLICATION '이의 신청 Form의 이름'

이의 신청 하기전에 재산세 청구서에 대해 먼저 property tax bill 에 적힌 전화번호로 카운티 평가사(Your County Assessor) 와 신청 시기등을 상의하십시오.

Taxpayers’ Rights Advocate Office
State Board of Equalization
Telephone: 1-916-324-2798
Toll-Free: 1-888-324-2798

[법률] 상담 글 질문에 공감하시면 '나도 궁금해요'버튼을 눌러주세요.

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