California Legal Codes and Statutes

§ 2260.5

Added by Stats. 1978, Ch. 1207.

For the purpose of establishing maximum property tax rates, whenever there is a comparison of rates between two or more years that have different assessment ratios or methods of expressing the tax rate, the rates and ratios shall be adjusted as provided in Section 135.

Cite this section

Cal. Rev. & Tax. Code § 2260.5 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-4-levy-of-tax/chapter-3-reimbursement-for-costs-mandated-by-the-state/article-4-maximum-property-tax-rates/section-2260.5

Other sections in Article 4 - Maximum Property Tax Rates

§ 2260§ 2260.5§ 2261§ 2261.1§ 2261.2§ 2262§ 2262.2§ 2263§ 2263.1§ 2263.2§ 2263.4§ 2264§ 2265§ 2266§ 2266.1§ 2266.2§ 2266.5§ 2267

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.