Status of Board of Equalization's Proposed Rules & Regulations

Property Tax Rules | Regulations Archive | Board & Committee Meetings

As of May 02, 2023

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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2022 Rulemaking Calendar
Regulation by Number with Title, Public Hearing Date, and Current Status
Reg. No. Title Public Hearing Current Status
462.520 Proposed additional amendments to rule 462.520, Exclusion from Change in Ownership–Intergenerational Transfers from solicited comments for the rule and to make emergency amendments to the rule permanent. 11/17/2022 The Office of Administrative Law approved the Certificate of Compliance for this rule, which makes the emergency rule permanent, effective April 18, 2023.
462.540 Proposed additional amendments to rule 462.540, Change in Ownership – Base Year Value Transfers from solicited comments for the rule and to make emergency amendments to the rule permanent.
11/17/2022 The Office of Administrative Law approved the Certificate of Compliance for this rule, which makes the emergency rule permanent, effective April 18, 2023.

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

Rulemaking Process