BlackletterCalifornia law

Revenue and Taxation Code § 254

ARTICLE 2. Procedure to Claim Exemptions

Current as of September 28, 2026Rev. & Tax. Code, § 254Official source ↗

Amended by Stats. 2002, Ch. 775, Sec. 15. Effective January 1, 2003.

Any person claiming the church, cemetery, college, exhibition, welfare, veterans’ organization, free public libraries, free museums, aircraft of historical significance, tribal housing, or public schools property tax exemption and anyone claiming the classification of a vessel as a documented vessel eligible for assessment under Section 227, shall submit to the assessor annually an affidavit, giving any information required by the board.