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Chapter 3. Property Taxes›Article 3. Other Property Tax Petitions›Subarticle 3. Contents of Property Tax Welfare and Veterans' Organization Exemption Petitions and Filing Deadlines

§ 5333.4. Contents of 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/IE3A2B2434C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

The petition must:

(a) Be in writing and state all of the specific grounds upon which qualification is claimed;

(b) Include all documents the petitioner wishes the Board to consider in deciding the petition;

(c) Indicate whether a Board hearing is requested;

(d) Indicate whether a written findings and decision is requested; and

(e) Be signed by petitioner or an authorized representative of the petitioner. The Chief Counsel may require the representative to demonstrate the representative's authority to represent the petitioner.

Credits

Note: Authority cited: Section 15606, Government Code. Reference: Sections 214, 254.6 and 270, Revenue and Taxation Code.

History

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

  2. Change without regulatory effect amending Note filed 7-16-2008 pursuant to section 100, title 1, California Code of Regulations (Register 2008, No. 29).

  3. Amendment of subsections (c) and (d) filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).

  4. Repealer filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.

  5. Reinstatement of section as it existed prior to 3-19-2018 emergency repeal by operation of Government Code section 11346.1(f) (Register 2018, No. 38).

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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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