California BOE Adopts Amended Rule on Property Tax Appeal Petitions

The California Board of Equalization (BOE) adopted amendments to the rule regarding property tax appeal petitions. The regulation updates the timeline for filing property tax appeal petitions. It provides that county assessors now have 30 days from the mailing of the final notice of sample findings to submit petitions. If no petition is filed within this timeframe, the findings are deemed final. [Cal. State Bd. of Equalization, Reg. Section 5334, 09/05/25 Cal. Reg. Notice Reg.]