Status of Board of Equalization's Proposed Rules & Regulations

Property Tax Rules | Regulations Archive | Board & Committee Meetings

As of July 23, 2021

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:

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2021 Rulemaking Calendar
Regulation by Number with Title, Public Hearing Date, and Current Status
Reg. No. Title Public Hearing Current Status
462.500 Change in Ownership of Real Property Acquired to Replace Property Taken by Governmental Action or Eminent Domain Proceedings 09/22-23/20 06/08/21 – Office of Administrative Law approved rule amendments with an effective date of 10/01/21.
462.520 Exclusion from Change in Ownership – Intergenerational Transfers 07/27/21 6/29/2021 – The Board approved publication of notice of proposed changes
462.540 Change in Ownership – Base Year Value Transfers 08/24-25/21 05/25/21 – The Board approved publication of Notice of Proposed Regulatory Action
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) 03/23/2021 06/21/2021 – Office of Administrative Law approved and filed with the Secretary of State with an effective date of 10/1/2021.

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

Rulemaking Process