Property Valuation

What is 'assessed value' and how does it relate to market value in California?

AThey are the same; the county uses market value for taxes
BAssessed value is the value set by the county assessor for property tax purposes; in California, it is generally based on purchase price (under Prop 13), not current market value✓ Correct
CAssessed value is always higher than market value
DAssessed value is set by the DRE

Explanation

Under California's Proposition 13 (1978), assessed value is based on the property's purchase price and can only increase by a maximum of 2% per year (plus CPI). This often results in assessed values significantly below current market values for long-held properties.

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