{"code":"RTC","codeName":"Revenue and Taxation Code","section":"75.20","citation":"Rev. & Tax. Code, § 75.20","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 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5"},{"name":"CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75. - 75.80.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-3.5"},{"name":"ARTICLE 3. Exemptions [75.20. - 75.24.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-3.5/article-3"}],"history":"Amended by Stats. 1983, Ch. 1102, Sec. 6.   Effective September 27, 1983.","effective":"1983-09-27","html":"<p>A supplemental assessment pursuant to this chapter shall not affect an exemption which had been granted the property for either the current roll or the roll being prepared.</p>","text":"A supplemental assessment pursuant to this chapter shall not affect an exemption which had been granted the property for either the current roll or the roll being prepared.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-75-20","source":"California Legislative Information bulk export (pubinfo)"}