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Chapter 3. Property Taxes›Article 3. Other Property Tax Petitions›Subarticle 4. Contents of Property Tax Sampling Program Petitions and Filing Deadlines

§ 5334.4. Contents of the Petition.

California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE3AF0E534C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

(a) The petition must:

(1) Be in writing;

(2) Identify the assessor's parcel number or assessment number and sample item number the county assessor is contesting;

(3) State the specific issue(s) being appealed and the specific adjustment requested;

(4) Indicate whether a Board hearing is requested; and

(5) Be signed by the county assessor or his or her authorized representative.

(b) The filing of a completed form provided by the Board for use as a petition will satisfy the requirements of subdivision (a).

(c) The county assessor is required to submit any supporting evidence with the petition.

Credits

Note: Authority cited: Sections 15606 and 15640, Government Code. Reference: Sections 15640 and 15645, Government Code.

History

  1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2)

  2. Editorial correction providing inadvertently omitted History 1 (Register 2008, No. 41).

  3. Amendment of subsection (a)(4) filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).

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▸Contents — California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals

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