ARTICLE 1. Taxable and Exempt Property [201. - 242.]

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

§§ 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…