California Property Tax Research (BOE Rules + PTLG Annotations)

Scope

This skill produces a research-backed analysis for California property tax change-in-ownership issues by:

1. locating the relevant BOE Property Tax Rule(s), typically in the 462.* series;
2. locating and synthesizing relevant BOE published Property Tax Annotations (PTLG), often in the 220.* range; and
3. applying those authorities to the user's facts via structured comparison.

Primary sources for this workflow:

• BOE Property Tax Rules (Title 18 CCR rules hosted as PDFs). Start point: https://boe.ca.gov/proptaxes/prop-tax-rules.htm
• BOE Property Taxes Law Guide (PTLG) Annotations index/table of contents. Start point: https://boe.ca.gov/lawguides/property/current/ptlg/annt/220-0000.html (for 220.* Change in Ownership)
• BOE links found in /references/boe-navigation-cheatsheet.md

Operating principles

• Treat BOE Rules PDFs as the controlling articulation for this workflow; treat annotations as interpretive guidance and fact-pattern applications.
• Always capture the exact rule number, rule title, and a pinpoint reference (section/subdivision) when relying on a rule.
• For each annotation relied upon, extract: (a) key facts, (b) issue, (c) conclusion/result, (d) reasoning, and (e) what fact differences would plausibly change the outcome.
• Provide direct URLs for every rule PDF and every annotation page used.
• Do not invent rule text or annotation content. If source access fails, state "source unavailable" and proceed only with what is accessible.