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 | 10/18 |
| 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 | 01/20 |
| 140.1 | Requirements for Managing General Partner of Limited Partnership for Welfare Exemption for Low-Income Housing Properties | 01/15 |
| 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 |
| 149 | Veterans' Exemptions | 01/20 |
| 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 | 06/21 |
| 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 | 05/17 |
| 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 | 10/16 |
| 283 | Permanent Certification | 07/18 |
| 284 | Retention and Revocation of Appraiser Certificate | 11/15 |
| 301 | Definitions and General Provisions | 08/18 |
| 302 | The Board's Function and Jurisdiction | 03/22 |
| 305 | Application | 01/20 |
| 305.1 | Exchange of Information | 01/20 |
| 305.2 | Prehearing Conference | 01/20 |
| 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 | 10/15 |
| 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 | 01/20 |
| 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 for Calendar Years Other Than 2016 Through 2025 | 12/21 |
| 370.5 | Random Selection of Counties for Survey or Representative Sampling for Calendar Years 2016 Through 2025 | 12/21 |
| 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 | 01/17 |
| 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 | 10/21 |
| 462.520 | Exclusion from Change in Ownership – Intergenerational Transfers | 04/23 |
| 462.540 | Change in Ownership – Base Year Value Transfers | 04/23 |
| 463 | Newly Constructed Property | 06/98 |
| 463.500 | Date of Completion of New Construction – Supplemental Assessments | 08/87 |
| 464 | Veterans' Exemptions | 01/20 |
| 468 | Oil and Gas Producing Properties | 06/01 |
| 469 | Mining Properties | 08/18 |
| 472 | Valuation of Real Property Interests in Timeshare Estates and Timeshare Uses | 03/15 |
| 473 | Geothermal Properties | 06/01 |
| 474 | Petroleum Refining Properties (In effect October 1, 2015) | 10/15 |
| 901 | Property Statement | 1/98 |
| 901.5 | Board Schedule | 7/88 |
| 902 | Unitary Property Value Indicators and Staff Discussions | 3/15 |
| 903 | Discussion with Board of Unitary Property Value Indicators | 2/76 |
| 904 | Unitary and Nonunitary Property Value Determinations and Petitions for Reassessment | 3/15 |
| 905 | Assessment of Electric Generation Facilities (Effective Through December 30, 2002) | 11/99 |
| 905 | Assessment of Electric Generation Facilities (Effective December 31, 2002) | 07/22 |
| 1001 | Annual Report | 3/79 |
| 1003 | Missing Private Railroad Car Count Data | 3/79 |
| 1004 | Innocent Spouse or Registered Domestic Partner Relief from Liability | 6/10 |
| 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 | 11/15 |
| 1031 | Records | 03/77 |
| 1045 | Administration of the Annual Racehorse Tax | 05/17 |
| 1046 | Horses Subject to Ad Valorem Taxation | 05/17 |
| 1047 | Property Classification of Racehorses | 05/17 |
| 1051 | Extension of Time for Acts Required by Regulation | 05/17 |