California SBOE Amends Regulation on Homeowners Property Tax Exemption

The California State Board of Equalization (SBOE) adopted an amendment to the regulation regarding homeowners property tax exemption. This rule implements Senate Bill 1493, allowing assessors to destroy physical records once they have been preserved in an electronic format. [Cal. State Bd. of Equalization, Reg. Section 135, 11/14/25 Cal. Reg. Notice Reg.]