Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Rules

Title 18, Public Revenues California Code of Regulations


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

Rule 28

Rule 28. Examples of Taxable Possessory Interests.

Reference: Sections 107, 107.1, 107.2, 107.3, 107.4, Revenue and Taxation Code.

The following are examples of commonly encountered taxable possessory interests:

(a) The right to explore for, capture, and reduce to possession gas, petroleum, and other hydrocarbons in public lands.

(b) The possession of an employee in housing owned by a public agency, irrespective of whether occupancy of the housing is a condition of employment except when the facility also serves as the employee's work area to which the employer has full access.

(c) The right to cut and remove standing timber on public lands.

(d) The right to graze livestock or raise forage on public lands.

(e) The possession of public property at harbors, factories, airports, golf courses, marinas, recreation areas, parks, and stadiums. Possessory interests may include land subject to the ultimate grant of a United States patent, commercial and industrial sites, and water rights.

History: Adopted January 6, 1971, effective February 18, 1971.