Guidelines and Procedures

Following are various guidelines or procedures regarding property taxation in California. The documents are developed by staff of the Board of Equalization following input from interested parties to assist, inform, and/or instruct county assessors, taxpayers, and other interested parties. The guidelines or procedures have been approved by the Board.

In attempting to relate the advice or guidance provided in the guidelines or procedures, care must be taken to ensure that the advice has not been superseded by subsequent legislative or administrative action, court decisions, or reconsideration of staff's position. Following advice provided in the guidelines or procedures is not reasonable reliance upon written advice for purposes of obtaining relief from a failure to pay tax, interest, and/or penalty. In any instance where there is an inconsistency between a statute or regulation and a guideline or procedure, statutory or regulatory law is controlling.

The guidelines or procedures listed below are available here for viewing and printing.

• Guidelines for the Assessment of Properties Financed Using Low-Income Housing Tax Credits - 7/05
  
• Guidelines for the Assessment of Enforceably Restricted Historical Properties - 5/05
  
• Board-Prescribed Forms Approval Process - 9/04
  
• Guidelines for Appraiser's Certification and Training - 10/03
  
• Exemption of Aircraft of Historical Significance - 12/02
  
• Guidelines for the Assessment of Billboard Properties - 12/02
  
• Guidelines for the Assessment of Taxable Government-Owned Properties - 6/00