Only those property owners who received a reduction in prior year(s) may be impacted by a value restoration, as discussed in the law and addressed in the December 27, 2001 court order. The order refers to the process of restoring value up to the Prop. 13 limit as the "recapture method".

The order implies that by lowering taxable value, the Assessor may have established a new base value that cannot be increased by more than 2% per year. Thus, it potentially changes the legal definition of taxable value, as established by Prop. 13 and as reviewed by the U. S. Supreme Court in upholding the constitutionality of Prop. 13.

This is one part of the current review and discussion.