Property Tax Rules
Valuation Principles and Procedures
- 1 General Application, (12-82)
- 2 The Value Concept, (9-91)
- 3 Value Approaches, (7-67)
- 4 The Comparative Sales Approach to Value, (12-82)
- 6 The Reproduction and Replacement Cost Approaches to Value, (1-98)
- 8 The Income Approach to Value, (12-82)
- 10 Trade Level for Tangible Personal Property, (5-00)
- 20 Taxable Possessory Interests, (5-98)
- 21 Taxable Possessory Interests-Valuation, (1-03)
- 22 Continuity of Possessory Interests, (2-71)
- 27 Valuation of Possessory Interests for the Production of Hydrocarbons, (3-05)
- 28 Examples of Taxable Possessory Interests, (2-71)
- 29 Possessory Interests in Taxable Government-Owned Real Property, (2-02)
- 41 Market Value of Timberland, (1-73)
- 51 Agreements Qualifying Land for Assessment as Open-Space Lands, (3-70)
- 52 Valuation of Perennials Other Than Timber as Open-Space Lands, (6-98)
- 53 Open-Space Value of Timberland, (1-76)
- 54 Valuation of Land Under a Land Conservation Act Agreement that Fails to Qualify Under Rule 51, (4-71)
Assessment - Prescription of Forms
Classification of Property
Exemptions and Immunities
- 131 Fruit and Nut Tree and Grapevine Exemption, (8-04)
- 132 Cemetery Exemption, (2-67)
- 133 Business Inventory Exemption, (4-01)
- 134 Household Furnishings, Personal Effects, and Pets Exemption,(4-72)
- 135 Homeowners' Property Tax Exemption, (6-02)
- 135.5 Homeowners' Property Tax Exemption - Supplemental Assessments, (9-98)
- 136 Limited Liability Companies As Qualifying Organizations for the Welfare Exemption, (1-05)
- 137 Application of the Welfare Exemption to Property Used for Housing, (12-99)
- 138 Exemption for Aircraft Being Repaired, Overhauled, Modified or Serviced, (5-02)
- 140 Welfare Exemption Requirements for Low-Income Housing Properties, (7-06)
- 140.1 Requirements for Managing General Partner of Limited Partnership for Welfare Exemption for Low-Income Housing Properties, (7-06)
- 140.2 Requirements for Supplemental Clearance Certificate for Limited Partnership for Welfare Exemption for Low-Income Housing Properties, (7-06)
- 143 Requirements for Irrevocable Dedication Clause and Dissolution Clause for Organizational Clearance Certificate for Welfare Exemption, (7-06)
Special Classifications
Information From Taxpayers and Audits
Situs
Local Roll
Qualifications of Appraisers
Board Roll
Local Equalization - Hearing by County Board
- 301 Definitions and General Provisions, (4-00)
- 302 The Board's Function and Jurisdiction, (8-04)
- 305 Application, (8-04)
- 305.1 Exchange of Information, (9-02)
- 305.2 Prehearing Conference, (4-00)
- 305.3 Application for Equalization under Revenue and Taxation Code Section 469, (3-05)
- 305.5 Base Year Value Presumption, (4-00)
- 306 Copy of Application, Amendment, and Correction to Assessor, (6-00)
- 307 Notice of Hearing, (4-00)
- 308 Request for Findings, (4-00)
- 308.5 Disqualification of a Board Member or Hearing Officer, (4-00)
- 308.6 Application for Equalization by Member, Alternate Member, or Hearing Officer, (2/01)
- 309 Hearing, (4-00)
- 310 Selection of Board Chairman, (4-00)
- 311 Quorum and Vote Required, (4-00)
- 312 Hearings Recorded, (4-00)
- 313 Hearing Procedure, (11-00)
- 314 Legal Counsel for Applicant and Assessor, (6-74)
- 316 Examination of Applicant by Board, (4-00)
- 317 Personal Appearance by Applicant; Appearance by Agent, (4-00)
- 321 Burden of Proof, (4-00)
- 322 Subpoenas, (4-00)
- 323 Postponements and Continuances, (4-00)
- 324 Decision, (4-00)
- 325 Notice and Clarification of Decision, (4-00)
- 326 Reconsideration and Rehearing, (4-00)
Random Selection of Counties
Change in Ownership and New Construction
- 460 General Application, (1-85)
- 461 Real Property Value Changes, (6-98)
- 462.001 Change in Ownership-General, (6-97)
- 462.020 Change in Ownership-Tenancies in Common, (2-98)
- 462.040 Change in Ownership-Joint Tenancies, (11-03)
- 462.060 Change in Ownership-Life Estates and Estates for Years, (6-94)
- 462.080 Change in Ownership-Possessory Interests, (6-97)
- 462.100 Change in Ownership-Leases, (8-79)
- 462.120 Change in Ownership-Foreclosure, (6-94)
- 462.140 Change in Ownership-Transfers Resulting from Tax Delinquency, (6-97)
- 462.160 Change in Ownership-Trusts, (2-98)
- 462.180 Change in Ownership-Legal Entities, (10-03)
- 462.200 Change in Ownership-Miscellaneous Arrangements, (6-97)
- 462.220 Change in Ownership-Interspousal Transfers, (1-98)
- 462.240 The Following Transfers Do Not Constitute a Change in Ownership:, (11-03)
- 462.260 Date of Change in Ownership, (6-97)
- 462.500 Change in Ownership of Real Property Acquired to Replace Property Taken by Governmental Action or Eminent Domain Proceedings, (12-04)
- 463 Newly Constructed Property, (6-98)
- 463.500 Date of Completion of New Construction-Supplemental Assessments, (8-87)
- 464 Veterans' Exemptions, (6-98)
- 468 Oil and Gas Producing Properties, (6-01)
- 469 Mining Properties, (6-01)
- 471 Timberland, (8-79)
- 472 Valuation of Real Property Interests in Timeshare Estates and Timeshare Uses, (2-85)
- 473 Geothermal Properties, (6-01)
- 474 Petroleum Refining Properties, (12-07)
State Assessees
Private Railroad Car Tax
Timber Yield Tax - Valuation of Timberland and Timber
Administration
Miscellaneous
