Proposed Amendments to Property Tax Rule 51, Agreements Qualifying Land for Assessment as Open-Space Lands

The State Board of Equalization proposes to adopt amendments to replace a reference to repealed Rule 251 with text that refers to Revenue and Taxation Code section 401, which has the same meaning and does not change the way Rule 51 applies to pre-November 10, 1969, agreements under the Land Conservation Act of 1965 or Williamson Act.

Date Description of Task
06/18/18 OAL Approval
04/25/18 Final Statement of Reasons, Updated Informative Digest, Regulation 51 Final Text
02/09/18 Notice, Initial Statement of Reasons, Regulation 51 Text

For the full list and status of pending regulations, please see the Status of Board of Equalization's Proposed Rules and Regulations.

To learn more about the rulemaking process, please see Rulemaking Protocol.