Status of Board of Equalization's Proposed Rules & Regulations

Property Tax Rules | Regulations Archive | Board & Committee Meetings

As of June 14, 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.

If you have questions regarding these regulations you may call, fax, or email:

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2019 Rulemaking Calendar

Regulation by Number with Title, Public Hearing Date, and Current Status
Reg. No. Title Public Hearing Current Status
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
18 CCR, Div. 2.1 Rules for Tax Appeals (Section 100)
Proposed changes to repeal Chapter 4 of Division 2.1, Title 18 of the California Code of Regulations and make amendments to Chapters 2, 3, 5, and 6 of the same Division to make the Rules for Tax Appeals consistent with AB 102.
  05/29/19 Chief Counsel Matters: Rulemaking
370 / 370.5 Proposed to adopt amendments to Property Tax Rule 370, Random Selection of Counties for Representative Sampling; and language for new Property Tax Rule 370.5, Random Selection of Counties For Survey or Representative Sampling for Calendar Years 2016 Through 2020; to address statutory changes that modified the way the Board is required to perform county assessment practices surveys for calendar years 2016 through 2020. 07/30/19 06/14/19 - Notice Published by Office of Administrative Law (OAL)

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

Link to the "Rulemaking Process".