Status of Board of Equalization's Proposed Rules & Regulations

Property Tax Rules | Regulations Archive | Board & Committee Meetings

As of October 22, 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:

Register online to receive announcement of proposed regulatory change.

2021 Rulemaking Calendar
Regulation by Number with Title, Public Hearing Date, and Current Status
Reg. No. Title Public Hearing Current Status
462.520 Exclusion from Change in Ownership – Intergenerational Transfers 07/27/21 07/27/2021 – The Board held a public hearing and adopted Property Tax Rule 462.520. Staff filed the final rulemaking documents with the Office of Administrative Law on 08/06/2021.
462.540 Change in Ownership – Base Year Value Transfers 08/24-25/21 08/24/2021 – The Board held a public hearing and adopted Property Tax Rule 462.540. Staff filed the final rulemaking documents with the Office of Administrative Law on 09/23/2021.
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 (Section 100 changes) 10/19-20/2021 10/19/2021 – The Board held a public hearing and adopted section 100 amendments to Property Tax Rule 370 & 370.5.

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

Rulemaking Process