Status of Board of Equalization's Proposed Rules & Regulations

Property Tax Rules | Regulations Archive | Board & Committee Meetings

As of April 9, 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
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)   03/23/21 – Board approved the Section 100 changes
202 08/31/20 – Office of Administrative Law approved emergency readoption.   12/26/19 – Emergency regulation approved by Office of Administrative Law and filed with the Secretary of   State with an effective date of 01/01/20
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 07/30/19 07/03/20 – Office of Administrative Law approved rule with an effective date of 10/01/20.
462.500 Change in Ownership of Real Property Acquired to Replace Property Taken by Governmental Action or Eminent Domain Proceedings 09/22-23/20 09/22/20 – The Board approved and adopted amendments.

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

Rulemaking Process