2019 Regulation Archive
Property Tax Rules | Regulations Archive | Status of Proposed Rules & Regulations | Board & Committee Meetings| Regulation Number | Title and Description | BOE Adoption Date | Effective Date |
|---|---|---|---|
| 302 / 305 / 305.1 / 305.2 / 323 | The Board’s Function and Jurisdiction / Application / Exchange of Information / Prehearing Conference / Postponements and Continuances The Board adopted amendments to clarify and provide for the efficient and fair operation of local assessment appeals |
12/12/18 | 01/01/20 |
| Regulation Number | Title and Description | BOE Adoption Date | Effective Date |
|---|---|---|---|
| Portions of Divisions 1, 2, & 2.1 of 18 CCR | Appeals Regulations (Certification) CDTFA Amendments to Appeals Regulations (Rules for Tax Appeals) – Changes to various regulations to conform to AB 102 removing appeals of certain taxes and fees from Board of Equalization jurisdiction. |
N/A | 03/19/19 |
| 202 | Allocation of Aircraft of Certificated Air Carriers and Scheduled Air Taxi Operators (Emergency) The Board adopted amendments to Rule number 202 to conform with SB 791 (Stats. 2019, ch. 333), which improves the certainty, accuracy, and efficiency of certificated aircraft assessments starting with fiscal year 2020. |
11/19/19 | 01/01/20 |
| Regulation Number | Title and Description | BOE Adoption Date | Effective Date |
|---|---|---|---|
| 140 | Welfare Exemption Requirements for Low-Income Housing Properties The Board amended subdivision (b)(2) of the rule to update the exemption limit for certain low-income rental housing, consistent with the passage of SB 1115 (Stats. 2018, ch. 694). |
04/30/19 | 01/01/20 |
| 464 | Veterans' Exemption The Board renumbered Rule 464 to Rule 149 to place it in the appropriate article of the property tax regulations that governs exemptions. |
04/30/19 | 01/01/20 |