This can be complicated, but in most cases, the Assessor Department reduced your property value to track market conditions from 1990 forward. Dates are approximate. However, if your value was lowered, the Court indicated that would set a new base for value purposes. So, if your base year value is reduced, your property tax could be reduced.

If the State Appeals Courts uphold the local Court's view, then County Assessors statewide-with guidance from the State-will make the applicable adjustments.

The Court would need to explain their approach to this issue. So far, the Court says this is a notice case only. A case to tell Orange County residents about the local Court's ruling in the form of a notice-nothing more. The Court put the issue of notice on hold.

Not sure-the Court says it reads parts of Proposition 8 and maybe Proposition 13 differently from others.

Good question. The local Court's ruling can only be applied to Orange County property; it does not impact property outside of Orange County. So, why appeal? California property tax laws apply to all California property statewide. The laws come under part of the equal protection clauses of the State and Federal Constitutions. All the people of California must be treated the same under the same conditions. When there is a conflict between local rulings and the State rulings, we are required to ask the Appeals Courts or the legislature to resolve the difference(s).

It will be awhile before this case gets to the Appeals Court. (The local court entered its final judgment on 4/18/03.) There will be some action taking place for most of 2003 and 2004, and the local Court did not seek refunds.