Takes Effect

Takes effect

California Taxes and fees

Property tax valuation rule for pipeline rights-of-way extended five more years

A rule that presumes county assessors' values for intercounty pipeline rights-of-way are correct, when set by a fixed base-year method, was due to end and now runs five more tax years.

Who it affects

Intercounty pipeline owners and county assessors

When

This law takes effect on January 1, 2027. California laws take effect on January 1 of the year after they are signed, unless the law says otherwise.

Official text

California SB 1437: Property taxation: intercounty pipeline: right-of-way assessment: full cash value.
On California Legislative Information. The official text is what counts; read it before you act.

Not legal advice. Plain-English summaries to help you find what changes and when. Not legal advice: read the official text, and ask a lawyer about your situation.

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