California Laws: Revenue and Taxation Code Sections 201-241
- California Laws: Revenue and Taxation Code 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....
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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,...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code Section 204
The cemetery exemption is as specified in subdivision (g) of Section 3 of Article XIII of the Constitution. ...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code Section 206
The church exemption is as specified in subdivision (f) of Section 3 and Section 5 of Article XIII of the Constitution. ...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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,...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code Section 208
The bonds exemption is as specified in subdivision (c) of Section 3 of Article XIII of the Constitution. ...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code Section 211
(a) 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...
- California Laws: Revenue and Taxation Code 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)...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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,...
- California Laws: Revenue and Taxation Code Section 214.6
(a) Property which is owned by an organization meeting the requirements of subdivision (b) of Section 4 of Article XIII of the California Constitution and...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code Section 214.10
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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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,...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code Section 215.1
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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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,...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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. ...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
