Status of Board of Equalization's Proposed Rules & Regulations

Property Tax Rules | Special Taxes Regulations | Regulations Archive

As of March 21, 2019

The State Board of Equalization adopts, amends and repeals regulations to conform to statutory requirements or to implement, interpret or make specific statutes, court decisions, or case law. The following-listed regulations are currently in the process of adoption, amendment, or repeal.

Questions regarding these regulations you may call, fax or e-mail:

Register online to receive announcement of proposed regulatory change.

2019 Rulemaking Calendar

Regulation by Number with Title, Public Hearing Date, and Current Status
Reg. No. Title Public Hearing Current Status
51 Agreements Qualifying Land for Assessment as Open-Space Lands 03/27/18 06/18/18 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 10/01/18
283 Permanent Certification (Section 100)   07/02/18 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/02/18
301 Definitions and General Provisions (Section 100)   08/20/18 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 08/20/18
302 / 305 / 305.1 / 305.2 / 323 The Board’s Function and Jurisdiction / Application / Exchange of Information / Prehearing Conference / Postponement and Continuances (Petition to amend) 12/12/18 12/12/18 – The Board approved amendments. Going thru further review process.
370 / 370.5 Random Selection of Counties for Representative Sampling / Random Selection of Counties for Survey or Representative Sampling for Calendar Years 2016 Through 2020   06/20/17 – Board Approved Publication
469 Mining Properties (Section 100)   08/20/18 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 08/20/18
Portions of Divisions 1, 2, & 2.1 of 18 CCR CDTFA Amendments to Appeals Regulations (Rules for Tax Appeals) – Changes to various regulations to conform to AB 102 removing appeals of certain taxes and fees from Board of Equalization jurisdiction.   03/19/19 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 3/19/19.

* Because of common issues, these regulations will be considered by the Board together in one public meeting.

Link to the "Rulemaking Process".