Chapter 4. Equalization by State Board
Article 4. Change in Ownership and New Construction
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
- § 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 [Repealed]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 [Repealed]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…
- § 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…
- § 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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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.
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