Status of Board of Equalization's Proposed Rules & Regulations

Property Tax Rules | Regulations Archive | Board & Committee Meetings

As of November 8, 2019

The State Board of Equalization adopts, amends and repeals regulations to conform to statutory requirements or to implement, interpret or make specific statutes, court decisions, or case law. The following-listed regulations are currently in the process of adoption, amendment, or repeal.

If you have questions regarding these regulations you may call, fax, or email:

Register online to receive announcement of proposed regulatory change.

2019 Rulemaking Calendar
Regulation by Number with Title, Public Hearing Date, and Current Status
Reg. No. Title Public Hearing Current Status
18 CCR, Div. 2.1 Rules for Tax Appeals (Section 100)
Proposed changes to repeal Chapter 4 of Division 2.1, Title 18 of the California Code of Regulations and make amendments to Chapters 2, 3, 5, and 6 of the same Division to make the Rules for Tax Appeals consistent with AB 102.
  5/29/19 – Board Approved the Section 100 Changes
202 Proposed adoption and authorization for publication of proposed amendments to Property Tax Rule 202, Allocation of Aircraft of Certificated Air Carriers and Scheduled Air Taxi Operators, as an Emergency Regulation 11/19/19 – Chief Counsel Matters
302 / 305 / 305.1 / 305.2 / 323 The Board’s Function and Jurisdiction / Application / Exchange of Information / Prehearing Conference / Postponement and Continuances (Petition to amend) 12/12/18 10/31/19 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 1/1/20
370 / 370.5 Proposed to adopt amendments to Property Tax Rule 370, Random Selection of Counties for Representative Sampling; and language for new Property Tax Rule 370.5, Random Selection of Counties For Survey or Representative Sampling for Calendar Years 2016 Through 2020; to address statutory changes that modified the way the Board is required to perform county assessment practices surveys for calendar years 2016 through 2020. 07/30/19 07/30/19 - The Board approved amendments. Going thru further review process

* Because of common issues, these regulations will be considered by the Board together in one public meeting.

Rulemaking Process