The Board of Equalization on June 18 voted to adopt proposed Section 100 updates to four property tax rules, approving staff requests to file non‑substantive rulemaking packages with the Office of Administrative Law.

David Lujan, from the board's legal department, told members the amendments correct statutory references and add a financing category to align the board's rules with changes in state law. “We are recommending that the Board adopt proposed Section 100 non‑substantive changes to 4 of our property tax rules,” he said.

The changes include adding “qualified 501(c)(3) bonds” to the list of government financing that can make low‑income rental housing eligible for the welfare exemption under Revenue and Taxation Code §214 — a change the Legislature made in 2023. Other updates correct division and position titles and update references after statutory reorganization, including moving definitions for accessory dwelling units (ADUs) to Government Code §66313.

Board members asked clarifying questions about practical effects. Member Schaffer asked whether the addition of 501(c)(3) bonds would change how nonprofits access financing; Lujan replied that the change was intended to create parity among similarly financed affordable developments and “improve access to the welfare property exemption for affordable housing.”

Each of the rule changes was presented as a Section 100 package — a non‑substantive correction or update that will be filed directly with the Office of Administrative Law. The board took four separate motions, one per rule, each passing on a unanimous roll call vote.

The board recorded that the action does not change substantive policy but aligns the board's rules with current statute and internal organizational titles. Staff said they will file the rulemaking packages with OAL and return to the board if any subsequent procedural steps require board action.

The board's legal staff and chief counsel answered member questions during the presentations and confirmed that implementing the changes will not alter eligibility standards beyond what the Legislature already established. Members directed staff to proceed with the OAL filings and to notify interested stakeholders when the rule packages are posted to the OAL rulemaking calendar.