California §5625

Property tax as a basis for assessments

Statute:
California §5625 · Chapter CIV-8 (Davis-Stirling Act Ch. 8 — Assessments and Collection)
Topic:
Assessments & Finance · Property tax
Applies to:
HOA associations

Regular assessments shall not be based on the taxable value of a separate interest unless the declaration provided for that method before December 31, 2009, with listed exceptions.

property tax; assessment; 5625; prohibited

📄 Read the official text at leginfo.legislature.ca.gov →

How SoShiny helps with Property tax as a basis for assessments

SoShiny calculates per-unit assessments automatically from ownership percentages and tracks payment status against every levy. The unit-level ledger is the audit trail your CPA, attorney, and the board need when an owner disputes a charge.

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Frequently asked

What does California §5625 require?
Regular assessments shall not be based on the taxable value of a separate interest unless the declaration provided for that method before December 31, 2009, with listed exceptions.
Who does California §5625 apply to?
California §5625 applies to HOA associations in California.
What happens if our CID doesn't comply with §5625?
Non-compliance can expose the association and individual directors to disputes in the governing forum for California community associations. SoShiny's audit trail and documented workflows are designed to demonstrate good-faith compliance.
Where can I read the official text of California §5625?
The official text is published by the California Legislature at leginfo.legislature.ca.gov. The summary on this page is for plain-English reference only and is not legal advice.
How does SoShiny help with Property tax as a basis for assessments?
SoShiny calculates per-unit assessments automatically from ownership percentages and tracks payment status against every levy. The unit-level ledger is the audit trail your CPA, attorney, and the board need when an owner disputes a charge. Learn more →

Not legal advice. This page is a plain-English summary of California §5625 prepared by SoShiny for board members and managers. For binding legal advice or interpretation, consult a California-licensed attorney. For the official statutory text, see the link above.

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