Property Taxes Law Guide – Revision 2011
 

Title 18, Public Revenues California Code of Regulations

DIVISION 1. STATE BOARD OF EQUALIZATION

CHAPTER 1. STATE BOARD OF EQUALIZATION—PROPERTY TAX (1–1099) | (View entire chapter)

Subchapter 1. Valuation Principles and Procedures (1–100)

• 1 General Application
• 2 The Value Concept
• 3 Value Approaches
• 4 The Comparative Sales Approach to Value
• 6 The Reproduction and Replacement Cost Approaches to Value
• 8 The Income Approach to Value
• 10 Trade Level for Tangible Personal Property
• 20 Taxable Possessory Interests
• 21 Taxable Possessory Interests—Valuation
• 22 Continuity of Possessory Interests
• 23 Written Agreements as to Term of Possessory Interests (Repealed March 27, 2002, effective July 11, 2002.)
• 24 Possessory Interest Rights to be Valued (Repealed March 27, 2002, effective July 11, 2002.)
• 25 Valuation of Post-De Luz Possessory Interests (Repealed March 27, 2002, effective July 11, 2002.)
• 26 Valuation of Pre-De Luz Possessory Interests (Repealed March 27, 2002, effective July 11, 2002.)
• 27 Valuation of Possessory Interests for the Production of Hydrocarbons
• 28 Examples of Taxable Possessory Interests
• 29 Possessory Interests in Taxable Government-Owned Real Property
• 31 Petroleum Products Value Schedule (Repealed July 31, 1980, effective October 22, 1980.)
• 41 Market Value of Timberland
• 45 Separate Determination of Value for Owner-Occupied Residential Dwellings (Repealed effective July 19, 1978.)
• 51 Agreements Qualifying Land for Assessment as Open-Space Lands
• 52 Valuation of Perennials Other Than Timber as Open-Space Lands
• 53 Open-Space Value of Timberland
• 54 Valuation of Land Under a Land Conservation Act Agreement That Fails to Qualify Under Rule 51
• 60 Historical Property Contracts (Repealed effective March 5, 1978.)

Subchapter 2. Assessment (101–300)

Article 1. Prescription of Forms (101–120)

• 101 Board-Prescribed Exemption Forms

Article 2. Classification of Property (121–130)

• 121 Land
• 122 Improvements
• 122.5 Fixtures
• 123 Tangible Personal Property
• 124 Examples

Article 3. Exemptions and Immunities (131–150)

• 131 Fruit and Nut Tree and Grapevine Exemption
• 132 Cemetery Exemption
• 133 Business Inventory Exemption
• 134 Household Furnishings, Personal Effects, and Pets Exemption
• 135 Homeowners' Property Tax Exemption
• 135.5 Homeowners' Property Tax Exemption—Supplemental Assessments
• 136 Wine Exemption (Repealed December 9, 1981, effective April 3, 1982.)
• 136 Welfare Exemption Claim Review Procedure (Repealed effective January 1, 1996.)
• 136 Limited Liability Companies as Qualifying Organizations for the Welfare Exemption
• 137 Application of the Welfare Exemption to Property Used for Housing
• 138 Exemption for Aircraft Being Repaired, Overhauled, Modified or Serviced
• 139 Restricted Access as Damage Eligible for Reassessment Relief Pursuant to Revenue and Taxation Code Section 170 (Repealed effective July 11, 2006.)
• 140 Welfare Exemption Requirements for Low-Income Housing Properties
• 140.1 Requirements for Managing General Partner of Limited Partnership for Welfare Exemption for Low-Income Housing Properties
• 140.2 Requirements for Supplemental Clearance Certificate for Limited Partnership for Welfare Exemption for Low-Income Properties
• 143 Requirements for Irrevocable Dedication Clause and Dissolution Clause for Organizational Clearance Certificate for Welfare Exemption

Article 3.5. Special Classifications (151–170)

• 151 Vessels Subject to the Four Percent Assessment
• 152 Computer Program Storage Media
• 153 Liquefied Petroleum Gas Tanks

Article 4. Information From Taxpayers and Audits (171–200)

• 171 Board-Prescribed Forms for Property Statements.
• 172 Execution of Property Statements and Mineral Production Reports
• 191 Property Tax Audits, General
• 192 Audit Selection
• 193 Scope of Audit

Article 5. Situs (201–250)

• 201 Tax Situs of Air Carriers' Aircraft Components, Repair and Replacement Parts, and Supplies
• 202 Allocation of Aircraft of Certificated Air Carriers and Scheduled Air Taxi Operators
• 203 Property in Transit
• 204 Leased Property
• 205 Movable Property
• 206 Assessment of Artificial Satellites

Article 6. Local Roll (251–270)

• 251 Notice and Application of Assessment Ration (Repealed December 9, 1981, effective April 3, 1982.)
• 252 Content of Assessment Roll
• 253 Machine-Prepared Roll; Controls (Repealed March 27, 2002, effective July 11, 2002.)
• 254 Use of Board-Prepared Roll as Unextended Roll
• 255 Reflecting Intercounty Equalization Orders on Roll (Repealed July 27, 1982, effective February 10, 1983.)
• 255 Enrollment of Supplemental Assessments
• 256 Tape Storage of Roll Data (Repealed March 27, 2002, effective July 11, 2002.)
• 261 Penalties; Form and Manner of Entry
• 262 Indexing Assessments of Escaped Property (Repealed March 27, 2002, effective July 11, 2002.)
• 263 Roll Corrections
• 264 Base Year Value Corrections
• 265 Board Ordered Roll Changes
• 266 Location of Local Roll for Inspection

Article 7. Qualifications of Appraisers (281–290)

• 281 "Appraiser" Defined
• 282 Temporary Certification
• 283 Permanent Certification
• 284 Retention and Revocation of Appraiser Certificate

Article 8. Board Roll (291–300)

Subchapter 3. Local Equalization (301–369)

Article 1. Hearing by County Board (301–369)

• 301 Definitions and General Provisions
• 302 The Board's Function and Jurisdiction
• 304 Location of Local Roll for Inspection (Renumbered to 266, effective July 11, 2002.)
• 305 Application
• 305.1 Exchange of Information
• 305.2 Prehearing Conference
• 305.3 Application for Equalization Under Revenue and Taxation Code Section 469
• 305.5 Base Year Value Presumption
• 306 Copy of Application, Amendment, and Correction to Assessor
• 307 Notice of Hearing
• 308 Request for Findings
• 308.5 Disqualification of a Board Member or Hearing Officer
• 308.6 Application for Equalization by Member, Alternate Member, or Hearing Officer
• 309 Hearing
• 310 Selection of Board Chair
• 311 Quorum and Vote Required
• 312 Hearings Recorded
• 313 Hearing Procedure
• 314 Legal Counsel for Applicant and Assessor
• 316 Examination of Applicant by Board
• 317 Personal Appearance by Applicant; Appearance by Agent
• 318 Property in Common Ownership (Repealed effective April 22, 2000.)
• 319 Appearance by Corporation (Repealed effective April 22, 2000.)
• 320 Appearance by Members of Family (Repealed effective April 22, 2000.)
• 321 Burden of Proof
• 322 Subpoenas
• 323 Postponements and Continuances
• 324 Decision
• 325 Notice and Clarification of Decision
• 326 Reconsideration and Rehearing

Subchapter 4. Equalization by State Board (370–500)

Article 1. Random Selection of Counties (370–450)

• 370 Random Selection of Counties for Representative Sampling
• 371 Significant Assessment Problems

Article 3. Taxable Property of a County, City or Municipal Corporation (451–459)

• 451 Application for Adjustment (Repealed effective January 1, 1996.)
• 452 Form of Application (Repealed effective January 1, 1996.)
• 453 Time and Place of Filing: Copies (Repealed effective January 1, 1996.)
• 454 Answer to Application (Repealed effective January 1, 1996.)
• 454.5 Prehearing Conference (Repealed effective January 1, 1996.)
• 455 Time and Place of Hearing (Repealed effective January 1, 1996.)
• 456 Notice of Hearing (Repealed effective January 1, 1996.)
• 457 Conduct of Hearing (Repealed effective January 1, 1996.)
• 458 Notice of Action (Repealed effective January 1, 1996.)

Article 4. Change in Ownership and New Construction (460–500)

• 460 General Application
• 460.1 Base Year Values (Repealed effective June 6, 1998.)
• 461 Real Property Value Changes
• 462.001 Change in Ownership—General
• 462.020 Change in Ownership—Tenancies in Common
• 462.040 Change in Ownership—Joint Tenancies
• 462.060 Change in Ownership—Life Estates and Estates for Years
• 462.080 Change in Ownership—Possessory Interests
• 462.100 Change in Ownership—Leases
• 462.120 Change in Ownership—Foreclosure
• 462.140 Change in Ownership—Transfers Resulting from Tax Delinquency
• 462.160 Change in Ownership—Trusts
• 462.180 Change in Ownership—Legal Entities
• 462.200 Change in Ownership—Miscellaneous Arrangements
• 462.220 Change in Ownership—Interspousal Transfers
• 462.240 The Following Transfers Do Not Constitute a Change in Ownership
• 462.260 Date of Change in Ownership
• 462.500 Change in Ownership of Real Property Acquired to Replace Property Taken by Governmental Action or Eminent Domain Proceedings
• 463 Newly Constructed Property
• 463.500 Date of Completion of New Construction—Supplemental Assessments
• 464 Veterans' Exemptions
• 466 Valuation and Enrollment of Trees and Vines (Repealed effective January 5, 2000.)
• 467 Taxable Possessory Interests (Repealed effective December 29, 1999.)
• 468 Oil and Gas Producing Properties
• 469 Mining Properties
• 470 Enforceably Restricted Property (Repealed effective January 12, 2000.)
• 471 Timberland (Repealed effective November 17, 2010.)
• 472 Valuation of Real Property Interests in Timeshare Estates and Timeshare Uses
• 473 Geothermal Properties
• 474 Petroleum Refining Properties

Subchapter 9. State Assessees (901–1000)

• 901 Property Statement
• 901.5 Board Schedule
• 902 Unitary Property Value Indicators and Staff Discussions
• 903 Discussion with Board of Unitary Property Value Indicators
• 904 Unitary and Nonunitary Property Value Determinations and Petitions for Reassessment
• 905 Hearing on Petitions (Repealed effective January 1, 1996.)
• 905 Assessment of Electric Generation Facilities. (Effective through December 30, 2002)
• 905 Assessment of Electric Generation Facilities. (Effective December 31, 2002)
• 906 Filing of Petitions (Repealed effective January 1, 1996.)
• 907 Timeliness (Repealed effective January 1, 1996.)
• 908 Oral Hearing: Waiver (Repealed effective January 1, 1996.)
• 909 Scope of Hearing (Repealed effective January 1, 1996.)
• 910 Place of Hearing: Time Allowed (Repealed effective January 1, 1996.)
• 911 Hearing Procedure (Repealed effective January 1, 1996.)
• 912 Examination of Petitioner (Repealed effective January 1, 1996.)
• 913 Evidence (Repealed effective January 1, 1996.)
• 914 Burden of Proof (Repealed effective January 1, 1996.)
• 915 Decision (Repealed effective January 1, 1996.)
• 916 Reconsideration and Rehearing (Repealed effective January 1, 1996.)

Subchapter 10. Private Railroad Car Tax (1001–1019)

• 1001 Annual Report
• 1002 Petitions for Reassessment, Private Railroad Cars (Repealed effective January 1, 1996.)
• 1003 Missing Private Railroad Car Count Data

Subchapter 11. Timber Yield Tax (1020–1041)

Article 1. Valuation of Timberland and Timber (1020–1030)

• 1020 Timber Value Areas
• 1021 Timberland Grading Rule
• 1022 Standard Unit of Measure
• 1023 Immediate Harvest Value
• 1024 Tax Rate Area Designation (Repealed June 21, 1983, effective October 6, 1983.)
• 1024 Exempt Timber
• 1025 Value of Timberland (Repealed April 10, 1985, effective June 30, 1985.)
• 1026 Timber Owner
• 1027 U. S. Forest Service Timber Volumes

Article 2. Administration (1031–1041)

• 1031 Records

Subchapter 12. Miscellaneous (1042–1099)

• 1042 Livestock Head-Day Tax (Repealed July 31, 1980, effective October 22, 1980.)
• 1045 Administration of the Annual Racehorse Tax
• 1046 Horses Subject to Ad Valorem Taxation
• 1047 Proper Classification of Racehorses
• 1051 Extension of Time for Acts Required by Regulation