{"code":"RTC","codeName":"Revenue and Taxation Code","section":"532.2","citation":"Rev. & Tax. Code, § 532.2","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 3. Assessment Generally [401. - 681.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3"},{"name":"ARTICLE 4. Property Escaping Assessment [531. - 538.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3/article-4"}],"history":"Amended by Stats. 1992, Ch. 1180, Sec. 7.   Effective January 1, 1993.","effective":"1993-01-01","html":"<p>Notwithstanding Section <a href=\"/rtc/532\">532</a>, the assessor shall assess as escaped property any property for which a welfare exemption was granted while that property was “in the course of construction,” as defined in Section <a href=\"/rtc/214.2\">214.2</a>, if either of the following occurs:</p><p>(a) Construction is abandoned.</p><p>(b) Upon completion of the construction, the property is used other than exclusively for religious, hospital, or charitable purposes. If, upon completion of construction, a portion of the property is used other than exclusively for religious, hospital, or charitable purposes, the assessor shall assess as escaped property only that portion of the property so used.</p>","text":"Notwithstanding Section 532, the assessor shall assess as escaped property any property for which a welfare exemption was granted while that property was “in the course of construction,” as defined in Section 214.2, if either of the following occurs: (a) Construction is abandoned. (b) Upon completion of the construction, the property is used other than exclusively for religious, hospital, or charitable purposes. If, upon completion of construction, a portion of the property is used other than exclusively for religious, hospital, or charitable purposes, the assessor shall assess as escaped property only that portion of the property so used.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/property-escaping-assessment-532-2","source":"California Legislative Information bulk export (pubinfo)"}