California Code of Regulations
Title 18 - Public Revenues
Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11)
Chapter 4 - Equalization by State Board
Article 4 - Change in Ownership and New Construction
- Section 460 - General Application
- Section 460.1 - 1975 Base Year Values. [Repealed]
- Section 461 - Real Property Value Changes
- Section 462 - Change in Ownership. [Repealed]
- Section 462.001 - Change in Ownership-General
- Section 462.020 - Change in Ownership-Tenancies in Common
- Section 462.040 - Change in Ownership-Joint Tenancies
- Section 462.060 - Change in Ownership-Life Estates and Estates for Years
- Section 462.080 - Change in Ownership-Possessory Interests
- Section 462.5 - Change in Ownership of Real Property Acquired to Replace Property Taken by Governmental Action or Eminent Domain Proceedings. [Renumbered]
- Section 462.100 - Change in Ownership-Leases
- Section 462.120 - Change in Ownership-Foreclosure
- Section 462.140 - Change in Ownership-Transfers Resulting from Tax Delinquency
- Section 462.160 - Change in Ownership-Trusts
- Section 462.180 - Change in Ownership-Legal Entities
- Section 462.200 - Change in Ownership-Miscellaneous Arrangements
- Section 462.220 - Change in Ownership-Interspousal and Registered Domestic Partner Transfers
- Section 462.240 - The Following Transfers DO Not Constitute a Change in Ownership
- Section 462.260 - Date of Change in Ownership
- Section 462.500 - Change in Ownership of Real Property Acquired to Replace Property Taken by Governmental Action or Eminent Domain Proceedings
- Section 462.520 - Change in Ownership - Intergenerational Transfers
- Section 462.540 - Change in Ownership - Base Year Value Transfers
- Section 463 - Newly Constructed Property
- Section 463.500 - Date of Completion of New Construction-Supplemental Assessments
- Section 464 - Veterans' Exemptions. [Renumbered]
- Section 465 - Nonprofit Golf Courses. [Repealed]
- Section 466 - Valuation and Enrollment of Trees and Vines. [Repealed]
- Section 467 - Taxable Possessory Interests. [Repealed]
- Section 468 - Oil and Gas Producing Properties
- Section 469 - Mining Properties
- Section 470 - Enforceably Restricted Property. [Repealed]
- Section 471 - Timberland. [Repealed]
- Section 472 - Valuation of Real Property Interests in Timeshare Estates and Timeshare Uses
- Section 473 - Geothermal Properties
- Section 474 - Petroleum Refining Properties
Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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