{"data":{"id":"us-ca/rtc-75.8","jurisdiction":"us-ca","citation":"RTC § 75.8","heading":"","body":"“New base year value” means the full cash value of property on the date it changes ownership or of new construction on the date it is completed.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]","CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75. - 75.80.]","ARTICLE 1. Definitions and General Provisions [75. - 75.9.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"a08744e20e60d726ac5e8bcb3e33c3553b08dfd39fbd6ec9806e9ffabc327023","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-75.7","next":"us-ca/rtc-75.9"},"notice":"GroundRules: Original legal text. Not legal advice."}