2022 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 |
|---|---|---|---|
| Regulation Number | Title and Description | BOE Adoption Date | Effective Date |
|---|---|---|---|
| 462.520 | Exclusion from Change in Ownership – Intergenerational Transfers The Board adopted the emergency amendments to Rule 462.520 to enable the administration of Article XIII A, section 2.1, subdivision (b) of the California Constitution and section 63.2 of the Revenue and Taxation Code. |
6/28/2022 | 7/18/2022 |
| 462.540 | Change in Ownership-Base Year Value Transfers The Board adopted the emergency amendments to Rule 462.540 to enable the administration of Article XIII A, section 2.1, subdivision (b) of the California Constitution and section 69.6 of the Revenue and Taxation Code |
6/28/2022 | 7/18/2022 |
| Regulation Number | Title and Description | BOE Adoption Date | Effective Date |
|---|---|---|---|
| 6001 | General Provisions The Board authorized to update the Board's conflict of Interest code to Appendices A and B and initiate the rulemaking process to incorporate and implement the requirements of the Political Reform Act. |
03/29/2022 | 10/28/2022 |
| Regulation Number | Title and Description | BOE Adoption Date | Effective Date |
|---|---|---|---|
| 301 | Definitions and General Provisions The Board adopted the section 100 changes to Rule 301 to provides definitions of terms that govern the construction of the regulations regarding local equalization hearings by county boards. Section 16 of article XIII of the California Constitution specifically authorizes county boards of supervisors to adopt rules of notice and procedure to facilitate the work of local appeals boards under the county's control and to ensure uniformity in the processing and decision of applications before those local appeals boards. It also provides that two or more county boards of supervisors may jointly create a multijurisdictional assessment appeals board to equalize the valuation of taxable property within each participating county. |
06/28/2022 | 08/25/2022 |
| 302 | The Boards Function and Jurisdiction The Board adopted the section 100 changes to Rule 302 to revise a cross-reference amended previously in year 2020. |
1/25/2022 | 3/9/2022 |
| 905 | Assessment of Electric Generation Facilities The Board adopted the section 100 changes to Rule 905 to make a regulatory provision consistent with a changed California statute as the current regulatory provision is inconsistent with and superseded by the changed statute. |
06/28/2022 | 07/28/2022 |