BlackletterCalifornia law

Revenue and Taxation Code § 259.5

ARTICLE 2. Procedure to Claim Exemptions

Current as of September 28, 2026Rev. & Tax. Code, § 259.5Official source ↗

Amended by Stats. 2003, Ch. 471, Sec. 12.3. Effective January 1, 2004.

The claim for the welfare exemption shall show that the property use requirements entitling the property to the exemption are met, and that the claimant has a valid organizational clearance certificate issued pursuant to Section 254.6.