Status of Board of Equalization's Proposed Rules & Regulations

Property Tax Rules | Regulations Archive | Board & Committee Meetings

As of September 10, 2025

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
462.520 Change without regulatory effect (section 100). The proposed amendments to Rule 462.520 update the references to the statutory definitions of “Accessory Dwelling Unit” and “Junior Accessory Dwelling Unit” to subdivisions (a) and (d) of GC section 66313 respectively.
 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 August 21, 2025.
462.540 Change without regulatory effect (section 100). The proposed amendments to Rule 462.540 update the references to the statutory definitions of “Accessory Dwelling Unit” and “Junior Accessory Dwelling Unit” to subdivisions (a) and (d) of GC section 66313 respectively.
 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 August 27, 2025.
140 Change without regulatory effect (section 100). The proposed amendments to Rule 140 adds the phrase “qualified 501(c)(3) bonds” and renumbers the remaining items listed to account for the addition of qualified 501(c)(3) bonds to the list. The amendments also include one grammatical correction changing “an” to “any” in subdivision (b)(2).
 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 August 26, 2025.
5334 Change without regulatory effect (section 100). The proposed amendments to Rule 5334 updates and revises the name of the division that conducts assessment practices surveys to “Assessment Practices Survey Division” and the reference to the position that mails the final notice of sample findings to the county assessor to “Deputy Director of the Property Tax Department.”
 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 August 26, 2025.

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

Rulemaking Process