2021 Regulation Archive

Property Tax Rules | Regulations Archive | Status of Proposed Rules & Regulations | Board & Committee Meetings

Regular Rule making Process Adoption, Amendment, and/or Repeal

Regulation Number Title and Description BOE Adoption Date Effective Date
462.500 Change in Ownership of Real Property Acquired to Replace Property Taken by Governmental Action or Eminent Domain Proceedings 09/22/2021 10/01/2021
462.520 Exclusion from Change in Ownership – Intergenerational Transfers 07/27/2021 01/01/2022
462.540 Change in Ownership – Base Year Value Transfers 05/25/2021 01/01/2022

Emergency Regulations, and Certification Files

Regulation Number Title and Description BOE Adoption Date Effective Date
202 Allocation of Aircraft of Certificated Air Carriers and Scheduled Air Taxi Operators (Certification).
The Board adopted amendments to Rule number 202 to, to certify emergency Rule 202, which establishes a new allocation formula and the “lead county” system, and requires an audit and the issue of “California Standard Flight Times.”
10/20/2020 6/16/2021

Section (Rule) 100 Changes

Regulation Number Title and Description BOE Adoption Date Effective Date
5216, 5240, 5262, 5570 Filing Petitions for Redetermination; Persons Who May File, Contents of, and Manner of Filing Requests for Innocent Spouse Relief; Requests to Reschedule or Postpone Appeals Conferences; Filing Documents (Section 100 changes)
The Board approved authorization to make Section 100 changes to Regulations 5216, 5240, 5262, and 5570 as recommended by staff.
3/23/2021 6/21/2021
370 & 370.5 Random Selection of Counties for Representative Sampling & Random Selection of Counties for Survey or Representative Sampling for Calendar Years 2016 Through 2020 (Section 100 Changes)
The Board approved authorization to make section 100 changes to Regulations 370 & 370.5 as recommended by staff.
10/19/2021 12/13/2021