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advice or guidance provided in the guidelines or procedures, care must be taken to ensure that the advice has not been superseded by subsequent legislative or administrative action, court decisions, or reconsideration of staff's position.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 Active Solar Energy Systems New Construction Exclusion – 11/12
- Guidelines for Appraiser Certification and Training – 11/15
- Procedures for the Disabled Veterans' and Homeowners' Exemption Match and Multiple Claims Listing – 08/10
- Guidelines for Substantiating Additional Obsolescence for Personal Property and Fixtures – 05/10
- Guidelines for Substantiating Additional Obsolescence for State-Assessed Telecommunication Properties – 04/09
- Guidelines for Review and Consideration of Unsolicited, Untimely Materials in State-Assessed Property Appeals – 07/08
- Assessment of Cable Television and Video Service Taxable Possessory Interests - 04/08
- Guidelines for Property Tax Appeals Division Review and Appeals Conference Process – 09/07
- Guidelines for the Assessment of Enforceably Restricted Historical Properties - 05/05
- Guidelines for the Assessment of Properties Financed Using Low-Income Housing Tax Credits - 07/05
- Board-Prescribed Forms Approval Process - 09/04
- Exemption of Aircraft of Historical Significance - 12/02
- Guidelines for the Assessment of Billboard Properties - 12/02
- Delegation of Assessment Jurisdiction of Wireless Communication Tower Sites - 04/01
- Guidelines for the Assessment of Taxable Government-Owned Properties - 06/00