The California State Board of Equalization (BOE) issued a press release announcing the interest component of the capitalization rate to be used in the valuation of enforceable restricted lands assessed under sections 423, 423.5, and 426 for the 2026 lien date. The interest component for the 2026 assessment year is set at 3.75 percent, effective for the 2026 lien date. [Cal. State Bd. of Equalization, Press Release No. 2025/035, 09/30/25]
This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.
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