Civil Code Assessments & Liens
Taxable Value Assessment Restriction
Chapter 8 · Assessments and Assessment Collection · Establishment and Imposition of Assessments
Text current as of 2026-07-07 · Last amended by AB 805, eff. 2014-01-01
The code says CIV §5625
(a) Except as provided in subdivision (b), notwithstanding any provision of this act or the governing documents to the contrary, an association shall not levy assessments on separate interests within the common interest development based on the taxable value of the separate interests unless the association, on or before December 31, 2009, in accordance with its governing documents, levied assessments on those separate interests based on their taxable value, as
determined by the tax assessor of the county in which the separate interests are located.
(b) An association that is responsible for paying taxes on the separate interests within the common interest development may levy that portion of assessments on separate interests that is related to the payment of taxes based on the taxable value of the separate interest, as determined by the tax assessor.
(Added by Stats. 2012, Ch. 180, Sec. 2. (AB 805) Effective January 1, 2013. Operative January 1, 2014, by Sec. 3 of Ch. 180.)
How courts have read this
No case law is mapped to this section yet. As decisions are added, they’ll appear here.