Property Tax Rules

The BOE is mandated to prescribe rules and regulations to govern local boards of equalization when equalizing and county assessors when assessing in compliance with the rulemaking procedures adopted by the California Office of Administrative Law. Pursuant to that mandate, the BOE has adopted various Property Tax Rules which are contained in Title 18 of the California Code of Regulations.

Rule Title Date
1 General Application 12/82
2 The Value Concept 09/81
3 Value Approaches 07/67
4 The Comparative Sales Approach to Value 12/82
6 The Reproduction and Replacement Cost Approaches to Value 01/98
8 The Income Approach to Value 12/82
10 Trade Level for Tangible Personal Property 05/00
20 Taxable Possessory Interests 05/98
21 Taxable Possessory Interests – Valuation 01/03
22 Continuity of Possessory Interests 02/71
27 Valuation of Possessory Interests for the Production of Hydrocarbons 03/05
28 Examples of Taxable Possessory Interests 02/71
29 Possessory Interests in Taxable Government – Owned Real Property 02/02
41 Market Value of Timberland 01/73
51 Agreements Qualifying Land for Assessment As Open-Space Lands 03/70
52 Restricted Value of Perennials Other Than Timber As Open-Space Lands 06/98
53 Open-Space Value of Timberland 01/76
54 Valuation of Land Under a Land Conservation Act Agreement That Fails to Qualify Under Rule 51 04/71
101 Board-Prescribed Exemption Forms 04/13
121 Land 01/68
122 Improvements 01/68
122.5 Fixtures 02/03
123 Tangible Personal Property 01/68
124 Examples 06/98
131 Fruit and Nut Tree and Grapevine Exemption 08/04
132 Cemetery Exemption 02/67
133 Business Inventory Exemption 10/14
134 Household Furnishings, Personal Effects, and Pets Exemption 04/72
135 Homeowners' Property Tax Exemption 06/02
135.5 Homeowners' Property Tax Exemption – Supplemental Assessments 09/98
136 Limited Liability Companies as Qualifying Organizations for the Welfare Exemption 01/05
137 Application of the Welfare Exemption to Property Used for Housing 12/99
138 Exemption for Aircraft Being Repaired, Overhauled, Modified or Serviced 05/02
140 Welfare Exemption Requirements for Low-Income Housing Properties 07/06
140.1 Requirements for Managing General Partner of Limited Partnership for Welfare Exemption for Low-Income Housing Properties 07/06
140.2 Requirements for Supplemental Clearance Certificate for Limited Partnership for Welfare Exemption for Low-Income Properties 07/06
143 Requirements for Irrevocable Dedication Clause and Dissolution Clause for Organization Clearance Certificate for Welfare Exemption 07/06
151 Vessels Subject to the Four Percent Assessment 01/98
152 Computer Program Storage Media 11/96
153 Liquefied Petroleum Gas Tanks 05/00
171 Board-Prescribed Report Forms and Property Statements 04/13
172 Execution of Property Statements and Mineral Production Reports 06/94
191 Property Tax Audits, General 07/67
192 Audit Selection 05/10
193 Scope of Audit 05/10
201 Tax Situs of Air Carriers Aircraft Components, Repair and Replacement Parts, and Supplies 02/69
202 Allocation of Aircraft of Certificated Air Carriers and Scheduled Air Taxi Operators 06/98
203 Goods in Transit 02/83
204 Leased Property 01/98
205 Movable Property 02/83
206 Assessment of Artificial Satellites 01/02
252 Content of Assessment Roll 04/13
254 Use of Board-Prepared Roll as Unextended Roll 07/02
255 Enrollment of Supplemental Assessments 07/02
261 Penalties; Form and Manner of Entry 07/02
263 Roll Corrections 12/13
264 Base Year Value Corrections 07/02
265 Board Ordered Roll Changes 07/02
266 Location of Local Roll for Inspection 07/02
281 "Appraiser" Defined 06/03
282 Temporary Certification 06/03
283 Permanent Certification 06/03
284 Retention and Revocation of Appraiser Certificate 06/03
301 Definitions and General Provisions 04/00
302 The Board's Function and Jurisdiction 08/04
305 Application 08/04
305.1 Exchange of Information 09/02
305.2 Prehearing Conference 04/00
305.3 Application for Equalization Under Revenue and Taxation Code Section 469 03/05
305.5 Base Year Value Presumption 04/00
306 Copy of Application, Amendment, and Correction to Assessor 06/00
307 Notice of Hearing 04/00
308 Request for Findings 04/00
308.5 Disqualification of a Board Member or Hearing Officer 04/00
308.6 Application for Equalization by Member, Alternate Member, or Hearing Officer 02/01
309 Hearing 04/00
310 Selection of Board Chair 04/00
311 Quorum and Vote Required 04/00
312 Hearings Recorded 03/10
313 Hearing Procedure 11/12
314 Legal Counsel for Applicant and Assessor 06/74
316 Examination of Applicant by Board 04/00
317 Personal Appearance by Applicant; Appearance by Agent 04/00
321 Burden of Proof 11/12
322 Subpoenas 04/00
323 Postponements and Continuances 04/00
324 Decision 04/00
325 Notice and Clarification of Decision 04/00
326 Reconsideration and Rehearing 04/00
370 Random Selection of Counties for Representative Sampling 05/97
371 Significant Assessment Problems 05/10
460 General Application 09/85
461 Real Property Value Changes 06/98
462.001 Change in Ownership – General 06/97
462.020 Change in Ownership – Tenancies in Common 12/13
462.040 Change in Ownership – Joint Tenancies 10/13
462.060 Change in Ownership – Life Estates and Estates for Years 12/13
462.080 Change in Ownership – Possessory Interests 06/97
462.100 Change in Ownership – Leases 06/94
462.120 Change in Ownership – Foreclosure 06/94
462.140 Change in Ownership – Transfers Resulting from Tax Delinquency 06/97
462.160 Change in Ownership – Trusts 12/13
462.180 Change in Ownership – Legal Entities 12/13
462.200 Change in Ownership – Miscellaneous Arrangements 06/97
462.220 Change in Ownership – Interspousal and Registered Domestic Partner Transfers 12/13
462.240 The Following Transfers Do Not Constitute a Change in Ownership 12/13
462.260 Date of Change in Ownership 06/97
462.500 Change in Ownership of Real Property Acquired to Replace Property Taken by Governmental Action or Eminent Domain Proceedings 12/04
463 Newly Constructed Property 06/98
463.500 Date of Completion of New Construction – Supplemental Assessments 08/87
464 Veterans' Exemptions 06/98
468 Oil and Gas Producing Properties 06/01
469 Mining Properties 06/01
472 Valuation of Real Property Interests in Timeshare Estates and Timeshare Uses 02/85
473 Geothermal Properties 06/01
1020 Timber Value Areas 11/10
1021 Timberland Grading Rule 10/83
1022 Standard Unit of Measure 12/80
1023 Immediate Harvest Value 06/97
1024 Exempt Timber 04/99
1026 Timber Owner 09/92
1027 U.S. Forest Service Timber 01/83
1031 Records 03/77
1045 Administration of the Annual Racehorse Tax 04/13
1046 Horses Subject to Ad Valorem Taxation 09/87
1047 Property Classification of Racehorses 12/72
1051 Extension of Time for Acts Required by Regulation 12/82