Status of Board of Equalization's Proposed Rules & Regulations

Property Tax Rules | Regulations Archive | Board & Committee Meetings

As of June 4, 2026

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.

Note: A public hearing is not required for amendments without regulatory effect (section 100).

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2022 Rulemaking Calendar
Regulation by Number with Title, Public Hearing Date, and Current Status
Reg. No. Title Public Hearing Current Status
5237 The proposed amendments to Rule 5237 update subdivision (d) to reflect statutory changes to Revenue and Taxation Code sections 12977 and 32401 regarding the timing that Board determinations for amounts in excess of $50,000 must be available as a public record.
 N/A The Office of Administrative Law approved this change without regulatory effect as meeting the requirements of California Code of Regulations, title 1, section 100 and filed the change with the Secretary of State on May 26 ,2026
135 The proposed amendments to Rule 135 update subdivision (e)(5) to allow assessors to immediately destroy physical records required in the administration of the Homeowners' Exemption upon preservation in an electronic image format that provides access to the documents in a machine readable form pursuant to subdivision (e)(1) of the rule. Additionally, the amendments include nonsubstantive revisions to structure, syntax, grammar, and punctuation.
 N/A The Office of Administrative Law approved this change without regulatory effect as meeting the requirements of California Code of Regulations, title 1, section 100 and filed the change with the Secretary of State on November 4, 2025.
Rulemaking Process