The California property tax system is often perceived as a mysterious process understandable by only the technicians who work its applications. It is deemed by all to be complex with its complexity increasing with each related statutory change. The model in this report provides that needed step-by-step approach to demonstrate the important features and formulas of the AB 8 process. California counties will have variations from the processes demonstrated by the model (as the saying goes, “there are 58 counties and 59 ways of doing things”), however, the essence will be the same. This report also includes discussions on legislative history and the effect each change has made to the apportionment process.