Proposed Amendments to Property Tax Rule 323, Postponements and Continuances
The State Board of Equalization (BOE) staff are working on a project to amend Property Tax Rule 323, Postponements and Continuances. The proposed amendments would set standards for evaluating postponement requests in property tax appeals. Follow-up requests would have to be made in writing and supported by good cause and supported by good cause. The amendments define good cause and list factors the county board or clerk must consider when deciding whether to grant a postponement. The project comes from the Board Work Group’s efforts and follows directives from the April 2026 Board Meeting.
County Assessors and other interested parties are invited to participate in the Rule 323 rulemaking process. Suggested revisions to the draft should be sent to Ms. Rocio Astoquilca by December 7, 2026. by email at Rocio.Astoquilca@boe.ca.gov or by mail to:
Property Tax Department, MIC:64
State Board of Equalization
P.O. Box 942879,
Sacramento, CA 94279-0064
Project Timeline:
| Date | Description of Task |
|---|---|
| 10/22/2026 | Staff to release Letter To Assessors No. 2026/040 announcing the project and inviting interested parties to submit suggested revisions to the draft amendments to Property Tax Rule 323 |
| 12/7/2026 | Deadline for interested parties to provide proposed changes, in the form of alternative text to staff. |
| TBD | Staff to meet with interested parties to discuss the language of the rule |
| TBD | Board to hear presentations on issues regarding the language of the rule and vote on placing the rule into the formal rulemaking process |