Chapter 1. Valuation Principles and Procedures
California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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…
- § 60. Historical Property Contracts. [Repealed]
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