Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Rules
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
- 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
- 41 Market Value of Timberland
- 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
Subchapter 2. Assessment (101–300)
Article 1. Prescription of Forms (101–120)
Article 2. Classification of Property (121–130)
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 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
- 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)
- 252 Content of Assessment Roll
- 254 Use of Board-Prepared Roll as Unextended Roll
- 255 Enrollment of Supplemental Assessments
- 261 Penalties; Form and Manner of Entry
- 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
Subchapter 3. Local Equalization (301–369)
Article 1. Hearing by County Board (301–369)
- 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
- 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)
Article 4. Change in Ownership and New Construction (460–500)
- 460 General Application
- 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
- 468 Oil and Gas Producing Properties
- 469 Mining Properties
- 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 Assessment of Electric Generation Facilities. (Effective through December 30, 2002)
- 905 Assessment of Electric Generation Facilities. (Effective December 31, 2002)
Subchapter 10. Private Railroad Car Tax (1001–1019)
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 Exempt Timber
- 1026 Timber Owner
- 1027 U. S. Forest Service Timber Volumes