Letters to Assessors (LTAs)
The State Board of Equalization's Letters to Assessors explain how the Revenue & Taxation Code is actually applied — incorporating case law, Attorney General opinions, and BOE rules on change in ownership, new construction, supplemental and escape assessments, exemptions, and appeals. Assessors follow them; citing the right LTA can make your argument.
Indexed from the official BOE LTA archive (2000–present). Each letter opens the official BOE PDF.
1,823 letters indexed
County Assessment Appeals Filing Period for 2026
LTA 2026/023
Updated Information Guide for Disaster Relief for Damaged or Destroyed Property (Publication 802)
LTA 2026/022
2026 Taxpayers' Bill of Rights Hearing
LTA 2026/021
California Public Records Act Home Address Confidentiality
LTA 2026/020
Disabled Veterans' Exemption Increases for 2027
LTA 2026/019
Nevada County Assessment Sampling Survey
LTA 2026/018
A Report on Budget, Personnel, and Appeals Data for 2024-25 and Roll Data for 2025-26
LTA 2026/017
Request for Assessment Appeals Filing Period
LTA 2026/016
Assessment Appeals Board (AAB) Members - Cross-County Appointment Questions
LTA 2026/015
El Dorado County Assessment Sampling Survey
LTA 2026/014
2025 Property Tax Legislation
LTA 2026/013
Filing Period Extension for Parent/Child and Grandparent/Grandchild Exclusion Claims in Specified Los Angeles and Ventura County Disaster Areas
LTA 2026/012
Sacramento County Assessment Sampling Survey
LTA 2026/011
Report on 2025 State-Assessed Property Appeals
LTA 2026/010
Valuation of Certificated Aircraft California Standard Flight Times
LTA 2026/009
2026 Property Tax Calendar
LTA 2026/008
Tehama County Assessment Practices
LTA 2026/007
Clarification on E-Filing of Assessment Appeal Applications
LTA 2026/006
Assessors' Handbook Section 516, Assessment of Cemeteries
LTA 2026/005
Property Tax Forms List
LTA 2026/004
Vessel Valuation Factors for Lien Date 2026
LTA 2026/003
2026-27 California Consumer Price Index
LTA 2026/002
Santa Barbara County Assessment Sampling Survey
LTA 2026/001
Assessors' Handbook Section 581, Equipment and Fixtures Index, Percent Good and Valuation Factors
LTA 2025/046
Assessors' Handbook Section 534, Rural Building Costs
LTA 2025/045
Assessors' Handbook Section 531, Residential Building Costs
LTA 2025/044
San Mateo County Assessment Practices Survey
LTA 2025/043
Taxable Publicly Owned Lands
LTA 2025/042
Glenn County Assessment Sampling Survey
LTA 2025/041
State Assessment Jurisdiction of Voice Over Internet Protocol (VoIP)
LTA 2025/040
2026 Timberland Production Zone Values
LTA 2025/039
2026 Calendar for the Valuation of Public Utilities and Railroads
LTA 2025/038
San Diego County Assessment Practices Survey
LTA 2025/037
2026-27 Income Levels for the Welfare Exemption — Attachment B (Correction)
LTA 2025/036
Open-Space Land Interest Component — 2026 Lien Date
LTA 2025/035
2026-27 Income Levels for the Welfare Exemption
LTA 2025/034
2026-27 Income Levels for Leased Property Used Exclusively for Low-Income Rental Housing
LTA 2025/033
2026-27 Income Levels for Tribal Housing Exemption
LTA 2025/032
Taxpayers' Rights Advocate Office Information Sheet on Property Tax Savings — Nonprofit Organization Exemptions
LTA 2025/031
Historical Property Interest Component — 2026 Lien
LTA 2025/030
2024 Litigation
LTA 2025/029
Community Land Trust Housing Data — 2024 Lien Date
LTA 2025/028
2026 Lien Date Urban Agriculture Incentive Zones Act Per-Acre Value of California Irrigated Cropland
LTA 2025/027
Alpine County Assessment Practices Survey
LTA 2025/026
Annual Meeting of the State Board of Equalization and County Assessors
LTA 2025/025
Kern County Supplemental Assessment Practices Survey
LTA 2025/024
Taxpayers' Rights Advocate Office Information Sheet on How Property is Assessed for Property Tax Purposes
LTA 2025/023
Property Tax Directory
LTA 2025/022
Listing of State Assessees
LTA 2025/021
County Assessment Appeals Filing Period for 2025
LTA 2025/020
2024 Property Tax Legislation
LTA 2025/019
Electronically Filed State Board of Equalization Forms and Business Property Statements Received by Mail
LTA 2025/018
Petroleum Property Bonding Requirements
LTA 2025/017
2025 Taxpayers' Bill of Rights Hearing
LTA 2025/016
Taxpayers' Rights Advocate Office Updated Information Sheets on Property Tax Savings Proposition 19 — Intergenerational Transfer Exclusion (Reassessment Exclusion between Parents/Children and Grandparents/Grandchildren)
LTA 2025/015
Disabled Veterans' Exemption Increases for 2026
LTA 2025/014
2023 Salary and Benefits Survey Report
LTA 2025/013
Publication 29, California Property Tax: An Overview
LTA 2025/012
Request for Assessment Appeals Filing Period
LTA 2025/011
California Public Record Act Home Address Confidentiality
LTA 2025/010
Received a supplemental or escape assessment?
California gives you 60 days from the notice to appeal these — see how the rules work and track your deadline so you don't miss the window.