BlackletterCalifornia law

CHAPTER 1. Taxation Base [201. - 287.]

Chapter 1 enacted by Stats. 1939, Ch. 154.

§§ 201–287 · 160 sections

  1. ARTICLE 1. Taxable and Exempt Property §§ 201–242 · 99 sections
    • § 201 All property in this State, not exempt under the laws of the United States or of this State, is subject to taxation under this code.
    • § 201.1 Property owned by a nonprofit entity, in which a transit development board has the sole ownership interest in the entity, shall be deemed to be property owned…
    • § 201.2 (a) A nonprofit corporation which has contracted with the board of supervisors pursuant to Section 25905, 25906, 25907, or 25908 of the Government Code for the…
    • § 201.3 Property which is exclusively devoted to public purposes and is owned by a nonprofit entity, in which a chartered city with a population of over 750,000 and…
    • § 201.4 (a) The possessory interest of a nonprofit entity, solely owned by the City of Palm Springs, in property which is located wholly within the boundaries of an…
    • § 201.5 (a) Possessory interests in property acquired by or for the Capital Programs and Climate Financing Authority pursuant to Division 27 (commencing with Section…
    • § 201.6 (a) Subject to subdivision (b), property that is exclusively devoted to a public purpose and is owned by a nonprofit entity, the property, assets, profits, and…
    • § 201.7 A qualified nonprofit organization that has entered into an agreement with the Department of Parks and Recreation pursuant to subdivision (a) of Section…
    • § 202 (a) The exemption of the following property is as specified in subdivisions (a), (b), (d), and (h) of Section 3 of Article XIII of the Constitution, except as…
    • § 202.2 Any reduction in property taxes on leased property used for libraries and museums that are free and open to the public, leased property used exclusively for…
    • § 202.5 Personal property used exclusively in the performance of activities authorized by Division 8 (commencing with Section 89000) of the Education Code, whether by…
    • § 202.6 Personal property used exclusively in the performance of activities authorized by Article 2 (commencing with Section 48930) of Chapter 6 of Part 27 of Division…
    • § 202.7 Personal property owned or used by student governments of the University of California or by nonprofit corporations operating student book stores of colleges…
    • § 203 (a) The college exemption is as specified in subdivision (e) of Section 3 and Section 5 of Article XIII of the California Constitution. (b) An educational…
    • § 203.1 Personal property owned or used by a nonprofit corporation operating a student bookstore affiliated with an educational institution, as defined in Section 203,…
    • § 203.5 Property owned by the California School of Mechanical Arts, California Academy of Sciences, or Cogswell Polytechnical College, or held in trust for the…
    • § 204 The cemetery exemption is as specified in subdivision (g) of Section 3 of Article XIII of the Constitution.
    • § 205 The veterans’ exemption is as specified in subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution. The following are wars under…
    • § 205.1 Section 205 of this code fulfills the intent of subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution. To further carry out the…
    • § 205.5 (a) Property that constitutes the principal place of residence of a veteran, that is owned by the veteran, the veteran’s spouse, or the veteran and the…
    • § 205.6 In order to prevent duplications of the disabled veterans’ property tax exemption within the state and improper overlapping with other benefits provided by…
    • § 206 The church exemption is as specified in subdivision (f) of Section 3 and Section 5 of Article XIII of the Constitution.
    • § 206.1 (a) Pursuant to the authority of subdivision (d) of Section 4 of Article XIII of the California Constitution, and in accordance with subdivision (b) of this…
    • § 206.2 Any reduction in property taxes on leased property used exclusively for religious worship and granted the church exemption shall inure to the benefit of the…
    • § 207 Property used exclusively for religious purposes shall be exempt from taxation. Property owned and operated by a church and used for religious worship,…
    • § 207.1 Personal property leased to a church and used exclusively for the purposes described in Section 207 shall be deemed to be used exclusively for religious…
    • § 208 The bonds exemption is as specified in subdivision (c) of Section 3 of Article XIII of the Constitution.
    • § 209 The exemption of certain vessels from taxation except for state purposes is as specified in subdivision (l) of Section 3 of Article XIII of the Constitution.
    • § 209.5 All right, title or interest in or to any vessel of more than 50 tons burden or 100 tons displacement, and the materials and parts held by the builder of the…
    • § 211 (a) (1) The exemption of fruit- and nut-bearing trees until four years after the season in which they were planted in orchard form and grapevines until three…
    • § 212 (a) Notes, debentures, shares of capital stock, solvent credits, bonds, deeds of trust, mortgages, and any interest in that property are exempt from taxation.…
    • § 213 The exhibition exemption is as specified in this section. Personal property which comes within all the following descriptions is exempt from taxation: (a) The…
    • § 213.5 In partial consideration of the public services provided to property exempted from taxation by Section 214, the owner or person in possession shall permit the…
    • § 213.7 (a) As used in Section 214, “property used exclusively for religious, hospital, scientific or charitable purposes” shall include the property of a volunteer…
    • § 214 (a) Property used exclusively for religious, hospital, scientific, or charitable purposes owned and operated by community chests, funds, foundations, limited…
    • § 214.01 (a) For the purpose of Section 214, property shall be deemed irrevocably dedicated to religious, charitable, scientific, or hospital purposes only if a…
    • § 214.02 (a) Except as provided in subdivision (b) or (c), property that is used exclusively for the preservation of native plants or animals, biotic communities,…
    • § 214.03 (a) Property that is used exclusively for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific…
    • § 214.05 For purposes of Section 214: (a) If the property of an organization is granted an exemption pursuant to Section 214, that property is deemed to be used…
    • § 214.06 (a) Notwithstanding any other law, on or after January 1, 2015, a local government shall not enter into a payment in lieu of taxes (PILOT) agreement with a…
    • § 214.07 (a) Notwithstanding any other law, it shall be conclusively presumed that any payments made under any payment in lieu of taxes (PILOT) agreement entered into…
    • § 214.08 (a) Notwithstanding any other law, both of the following shall apply: (1) Any outstanding ad valorem tax, interest, or penalty that was levied between January…
    • § 214.09 For purposes of Sections 214.06, 214.07, and 214.08, all of the following shall apply: (a) “Local government” means any city, county, city and county, housing…
    • § 214.1 As used in Section 214, “property used exclusively for religious, hospital or charitable purposes” shall include facilities in the course of construction on or…
    • § 214.2 (a) As used in Section 214.1, “facilities in the course of construction” shall include the demolition or razing of a building with the intent to replace it…
    • § 214.3 In the event that any property described in paragraph (6) of subdivision (a) of Section 214 shall have been used solely for charitable or hospital purposes for…
    • § 214.4 For the purposes of Sections 207 and 214 a school of “less than collegiate grade” is (a) any institution of learning attendance at which exempts a student from…
    • § 214.5 (a) Property used exclusively for school purposes of less than collegiate grade, or exclusively for purposes of both schools of and less than collegiate grade,…
    • § 214.6 (a) (1) Property that is owned by an organization meeting the requirements of subdivision (b) of Section 4 of Article XIII of the California Constitution and…
    • § 214.7 In the case of a hospital, neither the use of hospital property nor the receipt of fees or other lawful compensation by a licensed physician for the practice…
    • § 214.8 (a) Except as provided in Sections 213.7 and 231, and as provided in subdivision (g) of Section 214 with respect to veterans’ organizations, the “welfare…
    • § 214.9 For the purposes of Section 214, a “hospital” includes an outpatient clinic, whether or not patients are admitted for overnight stay or longer, where the…
    • § 214.10 For purposes of Section 214, any nonprofit corporation organized and operated for the advancement of education, improvement of social conditions, and…
    • § 214.11 For purposes of Section 214, property owned and operated by a nonprofit organization, otherwise qualifying for exemption under Section 214, shall be deemed to…
    • § 214.13 Where property under development pursuant to the Community Redevelopment Law (Pt. 1 (commencing with Sec. 33000), Div. 24, H.&S.C.) is dedicated to religious,…
    • § 214.14 (a) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund,…
    • § 214.15 (a) Property is within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution if that property is owned and operated by a…
    • § 214.15.1 (a) Subject to subdivision (b), property shall be fully exempt from property taxation and is within the exemption provided by Sections 4 and 5 of Article XIII…
    • § 214.16 (a) Any outstanding tax, interest, or penalty that was levied or imposed upon property that qualifies for an exemption pursuant to Section 214 and satisfies…
    • § 214.17 (a) For purposes of this section: (1) “Total exemption amount limitation” means the exemption amount limitation with respect to a single property or multiple…
    • § 214.18 (a) Property is within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution if the property is owned by a community land…
    • § 214.19 (a) For purposes of this section: (1) “Total exemption amount limitation” means the assessed value exemption amount limitation with respect to a single…
    • § 215 All personal property owned by a veteran organization which has been chartered by the Congress of the United States, when the same are used solely and…
    • § 215.1 (a) All buildings, and so much of the real property on which the buildings are situated as may be required for the convenient use and occupation of the…
    • § 215.2 Property owned by an organization that satisfies the requirements of Section 214, 215, or 215.1 and which is used primarily for exempt purposes shall not be…
    • § 215.5 All personal property owned or leased by a nonprofit corporation, which does not accept advertising for a consideration and is engaged exclusively in the…
    • § 216 The stock in trade up to one thousand five hundred dollars ($1,500) of a vending stand operated by a blind person licensed by the Bureau of Vocational…
    • § 217 (a) Except as provided in subdivision (d), the following articles of personal property that have been made available for display in a publicly owned art…
    • § 217.1 (a) Except as provided in subdivision (d), the following articles of personal property that are made available for display in a publicly owned aerospace…
    • § 218 (a) The homeowners’ property tax exemption is in the amount of the assessed value of the dwelling specified in this section, as authorized by subdivision (k)…
    • § 218.2 (a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds…
    • § 218.3 (a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds…
    • § 218.4 (a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds…
    • § 218.5 In order to assure the accuracy of the state’s reimbursements for the homeowners’ property tax exemption and to prevent duplications of the exemptions within…
    • § 218.6 (a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds…
    • § 219 For the 1980–81 fiscal year and fiscal years thereafter, business inventories are exempt from taxation and the assessor shall not assess business inventories.
    • § 220 Any aircraft which is in California on the lien date solely for the purpose of being repaired, overhauled, modified, or serviced is exempt from personal…
    • § 220.5 (a) Aircraft of historical significance shall be exempt from taxation. (b) The exemption provided in subdivision (a) applies only if all of the following…
    • § 221 For the purposes of Section 214 a nursery school is any group facility for minors which has obtained a written license or permit to operate as such from the…
    • § 222 Personal property used exclusively in the operation of a zoo or for purposes of horticultural display on publicly owned land which is owned by a nonprofit…
    • § 222.5 As used in Section 214, “property used exclusively for religious, hospital, scientific or charitable purposes” shall include possessory interests in publicly…
    • § 223 Fruit trees, nut trees, and grapevines of a grower, which are personal property, held on the lien date for subsequent planting in orchard or vineyard form and…
    • § 224 The personal effects, household furnishings, and pets of any person shall be exempt from taxation. The phrase “personal effects, household furnishings, and…
    • § 225 (a) A trailer, semitrailer, logging dolly, pole or pipe dolly, or trailer bus, that has a valid identification plate issued to it pursuant to Section 5014.1 of…
    • § 225.5 (a) For purposes of Section 214 an educational television station is any facility, which does not accept advertising for a consideration and which transmits…
    • § 226 (a) Personal property consisting of qualified computer equipment shall be exempt from taxation. (b) For purposes of this section: (1) “Qualified computer…
    • § 227 A documented vessel, as defined in Section 130, shall be assessed at 4 percent of its full cash value only if the vessel is engaged or employed exclusively in…
    • § 228 (a) A vessel with a market value of four hundred dollars ($400) or less shall be free from taxation. This section shall only apply to vessels used or held for…
    • § 229 (a) A floating home shall be assessed in the same manner as real property. (b) For purposes of determining the valuation of floating homes pursuant to this…
    • § 230 (a) With regard to taxes that attach as a lien on or after January 1, 2001, wooden vessels of historical significance, and all personal property thereon used…
    • § 231 (a) Property that is owned by a nonprofit corporation and leased to, and used exclusively by, government for its interest and benefit shall be exempt from…
    • § 232 All cargo containers principally used for the transportation of cargo by vessels in ocean commerce shall be exempt from property taxation. Any tax exemption…
    • § 234 Seed potatoes of a grower, which are personal property, held on the lien date for subsequent planting in field form and planted during the assessment year by…
    • § 235 For the purposes of this division, the lessee of tangible personal property owned by a bank or financial corporation shall be conclusively presumed the owner…
    • § 236 Property leased for a term of 35 years or more or any transfer of property leased with a remaining term of 35 years or more where the lessor is not otherwise…
    • § 236.5 Any otherwise taxable interest in real property, leased for an original term of 35 years or more and used exclusively by the lessee for the operation of a…
    • § 237 (a) (1) Subject to the requirements set forth in paragraph (2), there is exempt from taxation under this part that portion of the assessed value of property,…
    • § 241 (a) The first fifty thousand dollars ($50,000) of personal property that consists of hand tools owned and supplied by an employee that are required as a…
    • § 242 (a) There is exempted from the taxes imposed by this part qualified property for use in space flight. (b) For purposes of this section: (1) “Qualified…
  2. ARTICLE 2. Procedure to Claim Exemptions §§ 251–261 · 35 sections
    • § 251 (a) The board shall prescribe all procedures and forms required to carry into effect any property tax exemption enacted by statute or constitutional amendment.…
    • § 252 When making the first claim any person claiming the veterans’ exemption, or the spouse, legal guardian, or conservator of such person, or one who has been…
    • § 252.1 Among other facts, the veterans’ exemption affidavit shall contain a statement, showing the claimant’s residence. When the affidavit is filed in a county other…
    • § 253 If, because of active military service of the United States in time of war, sickness, or other cause found to be unavoidable in the judgment of the assessor,…
    • § 253.5 Any person claiming the homeowners’ property tax exemption shall submit to the assessor an affidavit, giving any information required by the board. Such…
    • § 254 Any person claiming the church, cemetery, college, exhibition, welfare, veterans’ organization, free public libraries, free museums, aircraft of historical…
    • § 254.2 All property owned by the United States or any agency thereof and used exclusively for migratory water fowl refuges, or used for the promotion or protection of…
    • § 254.5 (a) Claims for the welfare exemption and the veterans’ organization exemption shall be filed on or before February 15 of each year with the assessor. The…
    • § 254.6 (a) An organization that intends to claim the welfare exemption or veterans’ organization exemption shall file with the State Board of Equalization a claim for…
    • § 255 (a) Affidavits required for exemptions named in this article, except the homeowners’ exemption, shall be filed with the assessor between the lien date and 5…
    • § 255.1 The assessor, whenever in his judgment good cause exists, may grant a reasonable extension of time for filing a claim for the homeowners’ property tax…
    • § 255.2 Notwithstanding Section 255 of the Revenue and Taxation Code, any veteran who is filing for the veteran’s exemption on his or her principal place of residence…
    • § 255.3 For the 1998–99 fiscal year and each fiscal year thereafter, the assessor shall on or before January 15 mail a claim form for the homeowners’ exemption to a…
    • § 255.6 The assessor shall verify the eligibility of each claimant who is receiving a homeowners’ exemption to continue to receive such an exemption in accordance with…
    • § 255.7 Whenever a change of ownership is recorded in the county recorder’s office, the county recorder shall provide the assessor with a copy of the transfer of…
    • § 255.8 In counties having 10 percent or more persons who are of Spanish origin according to the most recent federal decennial census, claim forms and accompanying…
    • § 256 (a) The affidavit for church exemption shall show that: (1) The building and equipment are used solely for religious worship. (2) The land claimed as exempt is…
    • § 256.5 The affidavit for the cemetery exemption shall show that: (a) The property is used or held exclusively for the burial or other permanent deposit of the human…
    • § 256.6 (a) (1) Prior to the lien date, the assessor shall annually mail a notice to every person or entity that received, in the immediately preceding fiscal year,…
    • § 256.7 (a) Notwithstanding Sections 254, 256.5, and 256.6, an affidavit claiming the cemetery exemption, as provided for in subdivision (g) of Section 3 of Article…
    • § 257 (a) Any person claiming the religious exemption shall submit to the assessor an affidavit giving specific information relating to property tax exemption. (b)…
    • § 257.1 For the 1983–84 fiscal year and fiscal years thereafter, the assessor shall annually, prior to the lien date, mail a notice to every person who received the…
    • § 258 The affidavit for the college exemption shall show that: (a) The educational institution is of collegiate grade and is not conducted for profit. (b) The…
    • § 259 The affidavit for the exhibition exemption shall state the facts showing that the property comes within all the descriptions entitling it to the exemption.
    • § 259.5 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…
    • § 259.7 The claim for the veterans’ organization exemption shall show that the property use requirements entitling the property to the exemption are met, and that the…
    • § 259.8 The affidavit for the free public libraries exemption shall indicate the extent to which the property is open to the public, whether or not any admission or…
    • § 259.9 The affidavit for the free museums exemption shall indicate whether or not any admission or user charge is made to those viewing the museum contents and the…
    • § 259.10 The affidavit for the public schools exemption shall show: (a) The owner’s name and the name of the school within the public school system that is using the…
    • § 259.11 The affidavit for the aircraft of historical significance exemption shall show that both the property and the owner meet all the requirements entitling the…
    • § 259.13 (a) Affidavits for the tribal housing exemption shall be filed on or before February 15 of each year with the assessor. Affidavits of claimants shall be…
    • § 259.14 (a) The claim for welfare exemption on qualified property, in addition to giving any other information as prescribed by the board, shall be accompanied by an…
    • § 259.15 (a) (1) For the 2018–19 fiscal year to the 2027–28 fiscal year, the claim for welfare exemption on a property that is eligible for and has received low-income…
    • § 260 If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person.
    • § 261 (a) Except as otherwise provided in subdivisions (b) and (c), as a prerequisite to the allowance of either the veterans’ or welfare exemption with respect to…
  3. ARTICLE 2.5. Late Exemption Claims §§ 270–279.5 · 17 sections
    • § 270 (a) With respect to property as to which the college, cemetery, church, religious, exhibition, veterans’ organization, free public libraries, free museums,…
    • § 271 (a) Provided that an appropriate application for exemption is filed within 90 days from the first day of the month following the month in which the property…
    • § 271.5 (a) In the event that property receiving the college, public school, cemetery, church, religious, exhibition, veterans’ organization, tribal housing, or…
    • § 272 Notwithstanding any other provision of law, whenever a valid application for exemption on the property is filed pursuant to Section 270 or 271 and the assessor…
    • § 273 If a claimant for the veterans’ exemption fails to file the affidavit required by Section 255 because he or she was in the military service of the United…
    • § 273.5 (a) If a claimant for the veterans’ exemption for the 1976–77 fiscal year or any year thereafter fails to file the required affidavit with the assessor by 5…
    • § 275 (a) If a claimant for the homeowners’ property tax exemption fails to file the required affidavit with the assessor by 5 p.m. on February 15 of the calendar…
    • § 275.5 If a person claiming classification of a vessel as a documented vessel eligible for assessment under Section 227 fails to file the affidavit required by…
    • § 276 (a) Except as otherwise provided by subdivision (b), for property for which the disabled veterans’ exemption described in Section 205.5 was available, but for…
    • § 276.1 (a) For property for which the disabled veterans’ exemption described in Section 205.5 would have been available but the taxpayer had not yet received a…
    • § 276.2 (a) If property becomes eligible for the disabled veterans’ exemption as described in Section 205.5 after the lien date, and an appropriate application for…
    • § 276.3 (a) In the event that property receiving a disabled veterans’ exemption as described in Section 205.5 is sold or otherwise transferred to a person who is not…
    • § 276.5 If a person claiming the exemption of an aircraft of historical significance under Section 220.5 fails to file the affidavit required by that section by 5 p.m.…
    • § 277 (a) Any person claiming the disabled veterans’ property tax exemption shall file a claim with the assessor giving any information required by the board. This…
    • § 278 Prior to the lien date, the assessor shall annually mail a notice to all claimants who received the disabled veterans’ exemption in the immediately preceding…
    • § 279 (a) Subject to the provisions regarding cancellations and the limitation periods on refunds, property becomes eligible for the disabled veterans’ property tax…
    • § 279.5 The taxpayer who has filed a claim for the disabled veterans’ exemption, once granted, is responsible for notifying the assessor when the property is no longer…
  4. ARTICLE 3. Audit of Veterans’ Exemption Claims §§ 280–287 · 9 sections
    • § 280 Commencing on or after July 1, an audit of the exemptions granted pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article XIII of the Constitution…
    • § 281 The auditor shall determine the procedures and the extent of auditing required.
    • § 282 If the information is not made available through the assessor, the auditor may make written demand to the veteran or his spouse to appear and testify and to…
    • § 282.5 If a taxpayer refuses to comply with a written demand made pursuant to Section 282, the exemption shall be disallowed and, if an exemption has previously been…
    • § 283 Should the audit prescribed by this article indicate that a claim of exemption pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article XIII of the…
    • § 284 Should the audit prescribed by this article indicate that a veteran’s exemption has been incorrectly allowed, the assessor shall be notified.
    • § 285 The provisions of this article shall not apply in any county unless a resolution is adopted by the board of supervisors declaring this article effective within…
    • § 286 As used in this article “auditor” means the auditor, auditor-controller, or director of finance of a county.
    • § 287 (a) For property impacted by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, or the 2024 Mountain Fire or Franklin…