Board of Equalization approves four non‑substantive Section 100 updates to property tax rules

The State Board of Equalization on June 18 voted unanimously to adopt non‑substantive edits to four property tax rules and directed staff to file the rulemaking packages with the Office of Administrative Law as section 100 changes.

Board members said the changes merely update statutory cross‑references and internal office titles and do not alter substantive eligibility or procedural requirements. ‘‘These proposed amendments … make the rule consistent with current law and, otherwise, do not make any substantive updates or changes to the rule,’’ said David Luhan of the BOE legal department.

The board approved changes to: property tax rule 140 (welfare exemption requirements for low‑income housing properties) to add qualified 501(c)(3) bonds as qualifying government financing under Revenue and Taxation Code section 214; rule 5334 (time for filing petitions in the property tax sampling program) to update the name of the division that conducts assessment practice surveys and the title of the mailing official; and two rules (462.52 and 462.54) that update references to the statutory definitions of accessory dwelling units and junior accessory dwelling units following a 2024 government code reorganization that relocated those definitions to Government Code section 66313.

Board members asked clarifying questions during the presentations about the practical effect of the edits; presenters said the changes were intended to align BOE rules with enacted statutory language and internal organizational changes rather than to alter eligibility or process. For example, Luhan said adding qualified 501(c)(3) bonds ‘‘was designed for affordable housing’’ financing and that the edit will create parity among similar financing arrangements.

Each of the four items was approved on a roll call vote. For item 3 (rule 140) Member Francisco Vasquez moved, Vice Chair Sally Lieber seconded; the motion carried with Chair Sherman Gaines, Vice Chair Lieber, Member Vasquez, Member Schafer and Deputy Controller Imran voting aye. Similar motions and unanimous roll‑call approvals were recorded for rules 5334, 462.52 and 462.54.

The board and staff said they will file the adopted, non‑substantive packages directly with the Office of Administrative Law under the section 100 process so the rule text will reflect current law and internal organization names without formal public‑rulemaking hearings.

The board did not make substantive policy changes during the item; official adoption of the edits will be completed through the OAL filing process.

The board next moved on to other agenda items after the votes; the rule changes will be posted to the BOE rulemaking page once filed with OAL.