Tax Legislation

Overview

The LRSD is responsible for all aspects of the BOE's legislative program. This includes communicating legislative matters to the BOE Executive Director, tracking and analyzing legislation that will have an impact on the BOE or any of its programs, developing the BOE's legislative proposals, maintaining and distributing information on the status of legislation affecting the BOE for both internal departmental use and external interested party use, and meeting with external parties to discuss legislative issues.

Related Links

Bill Analyses

Board of Equalization staff analyses of Assembly and Senate bills address various administrative, cost, revenue and policy issues associated with proposed legislation; they should not be construed to reflect or suggest the Board's formal position.

2025-2026

Archives for Sessions 2013-14 through 2021-2022

Enacted Legislation

The Legislative Bulletins listed below describe enacted legislation impacting property tax programs administered by the Board of Equalization in the last year. The changes are effective January 1, of the following year, unless otherwise indicated.

2024 Property Tax Bulletin

2015-2022 Property Tax Bulletin Archives

Legislative Committee

Effective July 1, 2017, Assembly Bill (AB) 102 restructured the BOE into three separate agencies: Board of Equalization (BOE), California Department of Tax and Fee Administration, and the Office of Tax Appeals. AB 102 provides that the BOE's duties, powers, and responsibilities are those imposed or conferred upon the Board by the California Constitution and any related duty, power, or responsibility conferred by statute.

At the September 26, 2017 Board Meeting, considering the restructuring of the BOE, the Board Members agreed to terminate the standing committees (including the Legislative Committee).

The following provides historical information on previous Legislative Committee Meetings.

2015-2017 Meeting Archives

Miscellaneous

Legislative History Index