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HomeGovernment CodeDiv. 2Pt. 1Ch. 4Art. 13§ 53934 Assessment Lien Continuity

§ 53934 Assessment Lien Continuity

Government Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 53934 Assessment Lien Continuity

Key Takeaways

  • •If your property gets a new tax bill because of a mistake or change, it’s treated like the old tax bill.
  • •A supplemental tax bill is a brand-new tax bill, not a fix to the old one.

Example

Your house was taxed wrong last year, so the government sends a corrected bill.

The corrected bill works just like the original one—same rules apply. But if they tax you extra for a new addition to your house, that’s a totally new bill.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 53934 Assessment Lien Continuity

The lien of a reassessment or a refunding assessment shall be the same as the original assessment to which it relates. A supplemental assessment is a new assessment. (Added by Stats. 1963, Ch. 1465.)

Last verified: January 22, 2026

Key Terms

assessmentpropertylienclaim

Related Statutes

  • § 53935 Assessment Lien Priority Rules
  • § 53862 Local Agency Lien Acquisition
  • § 53936 Special Assessment Tax Collection
  • § 39588 Assessment Lien Tax Priority
  • § 59475 Lien Priority Over Assessments

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Government Code. Section 53934.
View Official Source