California Revenue and Taxation Code ARTICLE 1 - Taxable and Exempt Property

• Section 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.(Enacted...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 201.5.
  (a) Possessory interests in property acquired by or for the California Pollution Control Financing Authority pursuant to Division 27 (commencing with Section 44500) of the Health...
• 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...
• Section 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 5080.42 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,...
• Section 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...
• Section 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 the college...
• Section 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...
• Section 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 affiliated with...
• Section 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 institution of...
• Section 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, is, for...
• Section 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 Huntington Library...
• Section 204.
  The cemetery exemption is as specified in subdivision (g) of Section 3 of Article XIII of the Constitution.(Amended by Stats. 1974, Ch. 311.)
• Section 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...
• Section 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...
• Section 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...
• Section 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 law, county...
• Section 206.
  The church exemption is as specified in subdivision (f) of Section 3 and Section 5 of Article XIII of the Constitution.(Amended by Stats. 1974, Ch.
• Section 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...
• Section 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...
• Section 207.
  Property used exclusively for religious purposes shall be exempt from taxation. Property owned and operated by a church and used for religious worship, preschool purposes,...
• Section 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...
• Section 208.
  The bonds exemption is as specified in subdivision (c) of Section 3 of Article XIII of the Constitution.(Amended by Stats. 1974, Ch. 311.)
• Section 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...
• Section 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...
• Section 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...
• Section 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.(b) Money kept on...
• Section 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 property is brought into...
• Section 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...
• Section 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 fire department that...
• Section 214.
  (a) Property used exclusively for religious, hospital, scientific, or charitable purposes owned and operated by community chests, funds, foundations, limited liability companies, or corporations organized and...
• Section 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 statement of irrevocable...
• Section 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, geological or...
• Section 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...
• Section 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...
• Section 214.06.a.
  (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...
• Section 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 before...
• Section 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 1, 2012, and...
• Section 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 authority, housing...
• Section 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 after...
• Section 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...
• Section 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...
• Section 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...
• Section 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, and...
• Section 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 complying...
• Section 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...
• Section 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 exemption”...
• Section 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...
• Section 214.10.a.
  For purposes of Section 214, any nonprofit corporation organized and operated for the advancement of education, improvement of social conditions, and improvement of the job...
• Section 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 be...
• Section 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, charitable, scientific,...
• Section 214.14.
  (a) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company,...
• Section 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...
• Section 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 the...
• Section 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 properties that is specified...
• Section 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...
• Section 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...
• Section 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...
• Section 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 production...
• Section 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...
• Section 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 gallery...
• Section 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 museum, or...
• Section 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)...
• Section 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 shares...
• Section 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 shares...
• Section 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 shares...
• Section 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 the...
• Section 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 shares...
• Section 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.(Repealed and added...
• Section 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...
• Section 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 conditions are satisfied:(1) The assessee...
• Section 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...
• Section 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...
• Section 222.5.
  As used in Section 214, “property used exclusively for religious, hospital, scientific or charitable purposes” shall include possessory interests in publicly owned land, used exclusively...
• Section 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...
• Section 224.
  The personal effects, household furnishings, and pets of any person shall be exempt from taxation.The phrase “personal effects, household furnishings, and pets” does not include...
• Section 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...
• Section 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 television programs...
• Section 226.
  (a) Personal property consisting of qualified computer equipment shall be exempt from taxation.(b) For purposes of this section:(1) “Qualified computer equipment” means all computer equipment of the San...
• Section 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...
• Section 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...
• Section 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 section,...
• Section 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...
• Section 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...
• Section 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 created by...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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,...
• Section 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...
• Section 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 property” means any of...

Last modified: October 22, 2018