California · Title 18, Code of Regulations
Property Tax Rules (Title 18 CCR)
These are the BOE's binding regulations — the rules county assessors and Assessment Appeals Boards must follow when valuing property and hearing appeals. Citing the exact rule (e.g., "Rule 321 places the burden of proof on the assessor") carries real weight at a hearing. All 142 rules below link to the official BOE PDF.
Indexed from the official BOE Property Tax Rules page (July 2026). For the plain-English version of how these rules affect your bill, see our California rules guide.
The 8 rules every California appellant should know
Rule 305Application
The appeal application itself — what BOE-305-AH must contain and when it's valid
Rule 321Burden of Proof
Burden of proof — the assessor bears it on owner-occupied residential appeals
Rule 305.1Exchange of Information
Exchange of information — force the assessor to show their evidence before the hearing
Rule 313Hearing Procedure
Hearing procedure — how your AAB hearing actually runs
Rule 4The Comparative Sales Approach to Value
Comparative sales approach — the valuation method behind most residential appeals
Rule 461Real Property Value Changes
Value changes under Prop 13 — including Prop 8 decline-in-value mechanics
Rule 462.520Exclusion from Change in Ownership – Intergenerational Transfers
Prop 19 intergenerational transfers — the parent-child exclusion rules
Rule 463Newly Constructed Property
New construction — what does and doesn't trigger reassessment
Showing 142 of 142 rules
Assessment Appeals (26)
301Definitions and General Provisions08/18302The Board's Function and Jurisdiction03/22305ApplicationHomeowner pick01/20305.1Exchange of InformationHomeowner pick01/20305.2Prehearing Conference01/20305.3Application for Equalization Under Revenue and Taxation Code Section 46903/05305.5Base Year Value PresumptionHomeowner pick04/00306Copy of Application, Amendment, and Correction to Assessor06/00307Notice of Hearing04/00308Request for FindingsHomeowner pick04/00308.5Disqualification of a Board Member or Hearing Officer04/00308.6Application for Equalization by Member, Alternate Member, or Hearing Officer10/15309HearingHomeowner pick04/00310Selection of Board Chair04/00311Quorum and Vote Required04/00312Hearings Recorded03/10313Hearing ProcedureHomeowner pick11/12314Legal Counsel for Applicant and Assessor06/74316Examination of Applicant by Board04/00317Personal Appearance by Applicant; Appearance by Agent04/00321Burden of ProofHomeowner pick11/12322Subpoenas04/00323Postponements and Continuances01/20324DecisionHomeowner pick04/00325Notice and Clarification of Decision04/00326Reconsideration and RehearingHomeowner pick04/00
Prop 13 & Ownership Changes (22)
460General Application09/85461Real Property Value ChangesHomeowner pick06/98462.001Change in Ownership – GeneralHomeowner pick06/97462.020Change in Ownership – Tenancies in Common12/13462.040Change in Ownership – Joint Tenancies01/17462.060Change in Ownership – Life Estates and Estates for Years12/13462.080Change in Ownership – Possessory Interests06/97462.100Change in Ownership – Leases06/94462.120Change in Ownership – Foreclosure06/94462.140Change in Ownership – Transfers Resulting from Tax Delinquency06/97462.160Change in Ownership – TrustsHomeowner pick12/13462.180Change in Ownership – Legal Entities12/13462.200Change in Ownership – Miscellaneous Arrangements06/97462.220Change in Ownership – Interspousal and Registered Domestic Partner TransfersHomeowner pick12/13462.240The Following Transfers Do Not Constitute a Change in OwnershipHomeowner pick12/13462.260Date of Change in Ownership06/97462.500Change in Ownership of Real Property Acquired to Replace Property Taken by Governmental Action or Eminent Domain Proceedings10/21462.520Exclusion from Change in Ownership – Intergenerational TransfersHomeowner pick04/23462.540Change in Ownership – Base Year Value TransfersHomeowner pick04/23463Newly Constructed PropertyHomeowner pick06/98463.500Date of Completion of New Construction – Supplemental AssessmentsHomeowner pick08/87464Veterans' Exemptions01/20
Valuation Principles (7)
1General Application12/822The Value ConceptHomeowner pick09/813Value ApproachesHomeowner pick07/674The Comparative Sales Approach to ValueHomeowner pick12/826The Reproduction and Replacement Cost Approaches to Value01/988The Income Approach to Value12/8210Trade Level for Tangible Personal Property05/00
Exemptions (18)
101Board-Prescribed Exemption Forms04/13131Fruit and Nut Tree and Grapevine Exemption08/04132Cemetery Exemption02/67133Business Inventory Exemption10/14134Household Furnishings, Personal Effects, and Pets Exemption04/72135Homeowners' Property Tax ExemptionHomeowner pick06/02135.5Homeowners' Property Tax Exemption – Supplemental AssessmentsHomeowner pick09/98136Limited Liability Companies as Qualifying Organizations for the Welfare Exemption01/05137Application of the Welfare Exemption to Property Used for Housing12/99138Exemption for Aircraft Being Repaired, Overhauled, Modified or Serviced05/02140Welfare Exemption Requirements for Low-Income Housing Properties01/20140.1Requirements for Managing General Partner of Limited Partnership for Welfare Exemption for Low-Income Housing Properties01/15140.2Requirements for Supplemental Clearance Certificate for Limited Partnership for Welfare Exemption for Low-Income Properties07/06143Requirements for Irrevocable Dedication Clause and Dissolution Clause for Organization Clearance Certificate for Welfare Exemption07/06149Veterans' ExemptionsHomeowner pick01/20151Vessels Subject to the Four Percent Assessment01/98152Computer Program Storage Media11/96153Liquefied Petroleum Gas Tanks05/00
Roll & Corrections (8)
252Content of Assessment Roll04/13254Use of Board-Prepared Roll as Unextended Roll07/02255Enrollment of Supplemental AssessmentsHomeowner pick07/02261Penalties; Form and Manner of Entry07/02263Roll CorrectionsHomeowner pick05/17264Base Year Value CorrectionsHomeowner pick07/02265Board Ordered Roll Changes07/02266Location of Local Roll for Inspection07/02
Property Classification (5)
Possessory Interests (6)
20Taxable Possessory Interests05/9821Taxable Possessory Interests – Valuation01/0322Continuity of Possessory Interests02/7127Valuation of Possessory Interests for the Production of Hydrocarbons03/0528Examples of Taxable Possessory Interests02/7129Possessory Interests in Taxable Government-Owned Real Property02/02
Open-Space & Timberland (5)
41Market Value of Timberland01/7351Agreements Qualifying Land for Assessment As Open-Space Lands10/1852Restricted Value of Perennials Other Than Timber As Open-Space Lands06/9853Open-Space Value of Timberland01/7654Valuation of Land Under a Land Conservation Act Agreement That Fails to Qualify Under Rule 5104/71
Statements & Audits (5)
Situs & Allocation (6)
201Tax Situs of Air Carriers Aircraft Components, Repair and Replacement Parts, and Supplies02/69202Allocation of Aircraft of Certificated Air Carriers and Scheduled Air Taxi Operators06/21203Goods in Transit02/83204Leased Property01/98205Movable Property02/83206Assessment of Artificial Satellites01/02
Appraiser Certification (4)
Surveys & Sampling (3)
Specialty Properties (5)
State-Assessed Property (7)
901Property Statement1/98901.5Board Schedule7/88902Unitary Property Value Indicators and Staff Discussions3/15903Discussion with Board of Unitary Property Value Indicators2/76904Unitary and Nonunitary Property Value Determinations and Petitions for Reassessment3/15905Assessment of Electric Generation Facilities (Effective Through December 30, 2002)11/99905Assessment of Electric Generation Facilities (Effective December 31, 2002)07/22
Timber Yield Tax (8)
Other Programs (7)
1001Annual Report3/791003Missing Private Railroad Car Count Data3/791004Innocent Spouse or Registered Domestic Partner Relief from Liability6/101045Administration of the Annual Racehorse Tax05/171046Horses Subject to Ad Valorem Taxation05/171047Property Classification of Racehorses05/171051Extension of Time for Acts Required by Regulation05/17
CA Rules Guide
Plain-English Prop 13 / 8 / 19 & appeal process
Letters to Assessors
BOE guidance on applying these rules
California Dashboard
All 58 counties — deadlines, forms & fees
Rule text and revision dates come from the official BOE index and PDFs; the BOE may adopt or amend rules at any time. This index is provided for reference and is not legal advice.