California housing & land-use law
California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax
California housing and land-use law as enacted — the statewide floor local ordinances are written against.
- Edition
- 2026
- Last updated
- 2026-10-05
- Contents
- 10 chapters · 216 sections
- Jurisdiction
- California
Contents
▸Chapter 1. Valuation Principles and Procedures
Overview- § 1. General Application.
- § 2. The Value Concept.
- § 3. Value Approaches.
- § 4. The Comparative Sales Approach to Value.
- § 6. The Reproduction and Replacement Cost Approaches to Value.
- § 8. The Income Approach to Value.
- § 10. Trade Level for Tangible Personal Property.
- § 20. Taxable Possessory Interests.
- § 21. Taxable Possessory Interests-Valuation.
- § 22. Continuity of Possessory Interests.
- § 23. Written Agreements as to Term of Possessory Interests. [Repealed]
- § 24. Possessory Interest Rights to be Valued. [Repealed]
- § 25. Valuation of Post-Deluz Possessory Interests. [Repealed]
- § 26. Valuation of Pre-Deluz Possessory Interests. [Repealed]
- § 27. Valuation of Possessory Interests for the Production of Hydrocarbons.
- § 28. Examples of Taxable Possessory Interests.
- § 29. Possessory Interests in Taxable Government-Owned Real Property.
- § 31. Petroleum Products Value Schedule. [Repealed]
- § 41. Market Value of Timberland.
- § 45. Separate Determination of Value for Owner-Occupied Residential Dwellings. [Repealed]
- § 51. Agreements Qualifying Land for Assessment as Open-Space Lands.
- § 52. Restricted Value of Perennials Other than Timber as Open-Space Lands.
- § 53. Open-Space Value of Timberland.
- § 54. Valuation of Land Under a Land Conservation Act Agreement that Fails to Qualify Under Ru…
- § 60. Historical Property Contracts. [Repealed]
▸Chapter 2. Assessment
Overview▸Article 1. Prescription of Forms
▸Article 3. Exemptions and Immunities
Overview- § 131. Fruit and Nut Tree and Grapevine Exemption.
- § 132. Cemetery Exemption.
- § 133. Business Inventory Exemption.
- § 134. Household Furnishings, Personal Effects, and Pets Exemption.
- § 135. Homeowners' Property Tax Exemption.
- § 135.5. Homeowners' Property Tax Exemption—Supplemental Assessments.
- § 136. Limited Liability Companies as Qualifying Organizations for the Welfare Exemption.
- § 137. Application of the Welfare Exemption to Property Used for Housing.
- § 138. Exemption for Aircraft Being Repaired, Overhauled, Modified or Serviced.
- § 139. Restricted Access as Damage Eligible for Reassessment Relief Pursuant to Revenue and Ta…
- § 140. Welfare Exemption Requirements for Low-Income Housing Properties.
- § 140.1. Requirements for Managing General Partner of Limited Partnership for Welfare Exemptio…
- § 140.2. Requirements for Supplemental Clearance Certificate for Limited Partnership for Welfa…
- § 143. Requirements for Irrevocable Dedication Clause and Dissolution Clause for Organizationa…
- § 149. Veterans' Exemptions.
▸Article 3.5. Special Classifications
▸Article 4. Information from Taxpayers and Audits
Overview- § 171. Board-Prescribed Report Forms and Property Statements.
- § 172. Execution of Property Statements and Mineral Production Reports.
- § 173. Who Must File a Property Statement. [Repealed]
- § 174. Penalty for Late Filing. [Repealed]
- § 181. Board-Prescribed Mineral Production Reports. [Repealed]
- § 191. Property Tax Audits, General.
- § 192. Audit Selection.
- § 193. Scope of Audit.
▸Article 5. Situs
Overview- § 201. Tax Situs of Air Carriers' Aircraft Components, Repair and Replacement Parts, and Suppl…
- § 202. Allocation of Aircraft of Certificated Air Carriers and Scheduled Air Taxi Operators.
- § 203. Goods in Transit.
- § 204. Leased Property.
- § 205. Movable Property.
- § 206. Assessment of Artificial Satellites.
▸Article 6. Local Roll
Overview- § 251. Notice and Application of Assessment Ratio. [Repealed]
- § 252. Content of Assessment Roll.
- § 253. Machine-Prepared Roll; Controls. [Repealed]
- § 254. Use of Board-Prepared Roll as Unextended Roll.
- § 255. Enrollment of Supplemental Assessments.
- § 256. Tape Storage of Roll Data. [Repealed]
- § 261. Penalties; Form and Manner of Entry.
- § 262. Indexing Assessments of Escaped Property. [Repealed]
- § 263. Roll Corrections.
- § 264. Base Year Value Corrections.
- § 265. Board Ordered Roll Changes.
- § 266. Location of Local Roll for Inspection.
▸Article 7. Qualifications of Appraisers
▸Chapter 3. Local Equalization
Overview▸Article 1. Hearing by County Board
Overview- § 301. Definitions and General Provisions.
- § 302. The Board's Function and Jurisdiction.
- § 303. Publication of Notice of Board Meeting. [Repealed]
- § 304. Location of Local Roll for Inspection. [Renumbered]
- § 305. Application.
- § 305.1. Exchange of Information.
- § 305.2. Prehearing Conference.
- § 305.3. Application for Equalization Under Revenue and Taxation Code Section 469.
- § 305.5. Base Year Value Presumption.
- § 306. Copy of Application, Amendment, and Correction to Assessor.
- § 307. Notice of Hearing.
- § 308. Request for Findings.
- § 308.5. Disqualification of a Board Member or Hearing Officer.
- § 308.6. Applications for Equalization Required to be Heard by Alternate Assessment Appeals Bo…
- § 309. Hearing.
- § 310. Selection of Board Chair.
- § 311. Quorum and Vote Required.
- § 312. Hearings Recorded.
- § 313. Hearing Procedure.
- § 314. Legal Counsel for Applicant and Assessor.
- § 316. Examination of Applicant by Board.
- § 317. Personal Appearance by Applicant; Appearance by Agent.
- § 318. Property in Common Ownership. [Repealed]
- § 319. Appearance by Corporation. [Repealed]
- § 320. Appearance by Members of Family. [Repealed]
- § 321. Burden of Proof.
- § 322. Subpoenas.
- § 323. Postponements and Continuances.
- § 324. Decision.
- § 325. Notice and Clarification of Decision.
- § 326. Reconsideration and Rehearing.
▸Chapter 4. Equalization by State Board
Overview- Article 1.5. Office of Appraisal Appeals [Repealed]
- Article 2. Intercounty Equalization [Repealed]
- Article 3. Taxable Property of a County, City or Municipal Corporation [Repealed]
▸Article 4. Change in Ownership and New Construction
Overview- § 460. General Application.
- § 460.1. 1975 Base Year Values. [Repealed]
- § 461. Real Property Value Changes.
- § 462. Change in Ownership. [Repealed]
- § 462.001. Change in Ownership—General.
- § 462.020. Change in Ownership—Tenancies in Common.
- § 462.040. Change in Ownership—Joint Tenancies.
- § 462.060. Change in Ownership—Life Estates and Estates for Years.
- § 462.080. Change in Ownership—Possessory Interests.
- § 462.5. Change in Ownership of Real Property Acquired to Replace Property Taken by Government…
- § 462.100. Change in Ownership—Leases.
- § 462.120. Change in Ownership—Foreclosure.
- § 462.140. Change in Ownership—Transfers Resulting from Tax Delinquency.
- § 462.160. Change in Ownership—Trusts.
- § 462.180. Change in Ownership—Legal Entities.
- § 462.200. Change in Ownership—Miscellaneous Arrangements.
- § 462.220. Change in Ownership—Interspousal and Registered Domestic Partner Transfers.
- § 462.240. The Following Transfers DO Not Constitute a Change in Ownership.
- § 462.260. Date of Change in Ownership.
- § 462.500. Change in Ownership of Real Property Acquired to Replace Property Taken by Governme…
- § 462.520. Change in Ownership — Intergenerational Transfers.
- § 462.540. Change in Ownership — Base Year Value Transfers.
- § 463. Newly Constructed Property.
- § 463.500. Date of Completion of New Construction—Supplemental Assessments.
- § 464. Veterans' Exemptions. [Renumbered]
- § 465. Nonprofit Golf Courses. [Repealed]
- § 466. Valuation and Enrollment of Trees and Vines. [Repealed]
- § 467. Taxable Possessory Interests. [Repealed]
- § 468. Oil and Gas Producing Properties.
- § 469. Mining Properties.
- § 470. Enforceably Restricted Property. [Repealed]
- § 471. Timberland. [Repealed]
- § 472. Valuation of Real Property Interests in Timeshare Estates and Timeshare Uses.
- § 473. Geothermal Properties.
- § 474. Petroleum Refining Properties.
▸Chapter 6. Collection [Repealed]
Overview▸Article 1. Tax Bills [Repealed]
▸Chapter 9. State Assessees
Overview▸Article 1. General Provisions
Overview- § 901. Property Statement.
- § 901.5. Board Schedule.
- § 902. Unitary Property Value Indicators and Staff Discussions.
- § 903. Discussion with Board of Unitary Property Value Indicators.
- § 904. Unitary and Nonunitary Property Value Determinations and Petitions for Reassessment.
- § 905. Assessment Electric Generation Facilities [this Version Effective Through 12–30–2002].
- § 905. Assessment of Electric Generation Facilities [this Version Effective 12–31–2002].
- § 906. Filing of Petitions. [Repealed]
- § 907. Timeliness. [Repealed]
- § 908. Oral Hearing: Waiver. [Repealed]
- § 909. Scope of Hearing. [Repealed]
- § 910. Place of Hearing: Time Allowed. [Repealed]
- § 911. Hearing Procedure. [Repealed]
- § 912. Examination of Petitioner. [Repealed]
- § 913. Evidence. [Repealed]
- § 914. Burden of Proof. [Repealed]
- § 915. Decision. [Repealed]
- § 916. Reconsideration and Rehearing. [Repealed]
▸Chapter 10. Private Car Tax
▸Chapter 11. California Department of Tax and Fee Administration — Timber Yield Tax
Overview▸Article 1. Valuation of Timberland and Timber
▸Article 2. Timber Yield Tax—Administration
▸Chapter 13. Miscellaneous