"Under Proposition 13 :
- Real property is reappraised only when a change-in-ownership occurs or
when new construction takes place. - Except for these two instances,
property assessments cannot be increased by more than 2% annually."
https://www.rivcoacr.org/proposition-13 - https://www.rivcoacr.org/AssessmentAppeals <- - - assessment appeal 방법