California SBOE Adopts Amended Homeowners’ Property Tax Exemption Rule

The California State Board of Equalization (SBOE) adopted amendments to the homeowners’ property tax exemption rule. The regulation details procedures for distributing and processing exemption claim forms, handling notices of ineligibility, verifying eligibility, maintaining assessor records, and managing information for cooperative housing corporations. Key provisions include timelines for filing claims, signature requirements, and record retention policies. [Cal. State Bd. of Equalization, Reg. Section 135, 12/03/25 Cal. Reg.]