California Code
PART 2 - ASSESSMENT
CHAPTER 1 - Taxation Base

ARTICLE 1 - Taxable and Exempt Property

Section 201. - 201. All property in this State, not exempt under the...

Section 201.1. - 201.1. Property owned by a nonprofit entity, in which a...

Section 201.2. - 201.2. (a) A nonprofit corporation which has contracted with the...

Section 201.3. - 201.3. Property which is exclusively devoted to public purposes and...

Section 201.4. - 201.4. (a) The possessory interest of a nonprofit entity, solely...

Section 201.5. - 201.5. (a) Possessory interests in property acquired by or for...

Section 201.6. - 201.6. (a) Subject to subdivision (b), property that is exclusively...

Section 201.7. - 201.7. A qualified nonprofit organization that has entered into an...

Section 202. - 202. (a) The exemption of the following property is as...

Section 202.2. - 202.2. Any reduction in property taxes on leased property used...

Section 202.5. - 202.5. Personal property used exclusively in the performance of activities...

Section 202.6. - 202.6. Personal property used exclusively in the performance of activities...

Section 202.7. - 202.7. Personal property owned or used by student governments of...

Section 203. - 203. (a) The college exemption is as specified in subdivision...

Section 203.1. - 203.1. Personal property owned or used by a nonprofit corporation...

Section 203.5. - 203.5. Property owned by the California School of Mechanical Arts,...

Section 204. - 204. The cemetery exemption is as specified in subdivision (g)...

Section 205. - 205. The veterans’ exemption is as specified in subdivisions (o),...

Section 205.1. - 205.1. Section 205 of this code fulfills the intent of...

Section 205.5. - 205.5. (a) Property that constitutes the principal place of residence...

Section 205.6. - 205.6. In order to prevent duplications of the disabled veterans’...

Section 206. - 206. The church exemption is as specified in subdivision (f)...

Section 206.1. - 206.1. (a) Pursuant to the authority of subdivision (d) of...

Section 206.2. - 206.2. Any reduction in property taxes on leased property used...

Section 207. - 207. Property used exclusively for religious purposes shall be exempt...

Section 207.1. - 207.1. Personal property leased to a church and used exclusively...

Section 208. - 208. The bonds exemption is as specified in subdivision (c)...

Section 209. - 209. The exemption of certain vessels from taxation except for...

Section 209.5. - 209.5. All right, title or interest in or to any...

Section 211. - 211. (a) (1) The exemption of fruit- and nut-bearing trees...

Section 212. - 212. (a) Notes, debentures, shares of capital stock, solvent credits,...

Section 213. - 213. The exhibition exemption is as specified in this section....

Section 213.5. - 213.5. In partial consideration of the public services provided to...

Section 213.7. - 213.7. (a) As used in Section 214, “property used exclusively...

Section 214. - 214. (a) Property used exclusively for religious, hospital, scientific, or...

Section 214.01. - 214.01. (a) For the purpose of Section 214, property shall...

Section 214.02. - 214.02. (a) Except as provided in subdivision (b) or (c),...

Section 214.05. - 214.05. For purposes of Section 214: (a) If the property...

Section 214.06. - 214.06. (a) Notwithstanding any other law, on or after January...

Section 214.06. - 214.06. (a) Notwithstanding any other law, on or after January...

Section 214.07. - 214.07. (a) Notwithstanding any other law, it shall be conclusively...

Section 214.08. - 214.08. (a) Notwithstanding any other law, both of the following...

Section 214.09. - 214.09. For purposes of Sections 214.06, 214.07, and 214.08, all...

Section 214.1. - 214.1. As used in Section 214, “property used exclusively for...

Section 214.2. - 214.2. (a) As used in Section 214.1, “facilities in the...

Section 214.3. - 214.3. In the event that any property described in paragraph...

Section 214.4. - 214.4. For the purposes of Sections 207 and 214 a...

Section 214.5. - 214.5. (a) Property used exclusively for school purposes of less...

Section 214.6. - 214.6. (a) (1) Property that is owned by an organization...

Section 214.7. - 214.7. In the case of a hospital, neither the use...

Section 214.8. - 214.8. (a) Except as provided in Sections 213.7 and 231,...

Section 214.9. - 214.9. For the purposes of Section 214, a “hospital” includes...

Section 214.10. - 214.10. For purposes of Section 214, any nonprofit corporation organized...

Section 214.11. - 214.11. For purposes of Section 214, property owned and operated...

Section 214.13. - 214.13. Where property under development pursuant to the Community Redevelopment...

Section 214.14. - 214.14. (a) Property used exclusively for the charitable purposes of...

Section 214.15. - 214.15. (a) Property is within the exemption provided by Sections...

Section 214.15.1. - 214.15.1. (a) Subject to subdivision (b), property shall be fully...

Section 214.16. - 214.16. (a) Any outstanding tax, interest, or penalty that was...

Section 214.17. - 214.17. (a) For purposes of this section: (1) “Total exemption...

Section 214.18. - 214.18. (a) Property is within the exemption provided by Sections...

Section 214.19. - 214.19. (a) For purposes of this section: (1) “Total exemption...

Section 215. - 215. All personal property owned by a veteran organization which...

Section 215.1. - 215.1. (a) All buildings, and so much of the real...

Section 215.2. - 215.2. Property owned by an organization that satisfies the requirements...

Section 215.5. - 215.5. All personal property owned or leased by a nonprofit...

Section 216. - 216. The stock in trade up to one thousand five...

Section 217. - 217. (a) Except as provided in subdivision (d), the following...

Section 217.1. - 217.1. (a) Except as provided in subdivision (d), the following...

Section 218. - 218. (a) The homeowners’ property tax exemption is in the...

Section 218.2. - 218.2. (a) For purposes of this section, all of the...

Section 218.3. - 218.3. (a) For purposes of this section, all of the...

Section 218.4. - 218.4. (a) For purposes of this section, all of the...

Section 218.5. - 218.5. In order to assure the accuracy of the state’s...

Section 218.6. - 218.6. (a) For purposes of this section, all of the...

Section 219. - 219. For the 1980–81 fiscal year and fiscal years thereafter,...

Section 220. - 220. Any aircraft which is in California on the lien...

Section 220.5. - 220.5. (a) Aircraft of historical significance shall be exempt from...

Section 221. - 221. For the purposes of Section 214 a nursery school...

Section 222. - 222. Personal property used exclusively in the operation of a...

Section 222.5. - 222.5. As used in Section 214, “property used exclusively for...

Section 223. - 223. Fruit trees, nut trees, and grapevines of a grower,...

Section 224. - 224. The personal effects, household furnishings, and pets of any...

Section 225. - 225. (a) A trailer, semitrailer, logging dolly, pole or pipe...

Section 225.5. - 225.5. (a) For purposes of Section 214 an educational television...

Section 226. - 226. (a) Personal property consisting of qualified computer equipment shall...

Section 227. - 227. A documented vessel, as defined in Section 130, shall...

Section 228. - 228. (a) A vessel with a market value of four...

Section 229. - 229. (a) A floating home shall be assessed in the...

Section 230. - 230. (a) With regard to taxes that attach as a...

Section 231. - 231. (a) Property that is owned by a nonprofit corporation...

Section 232. - 232. All cargo containers principally used for the transportation of...

Section 234. - 234. Seed potatoes of a grower, which are personal property,...

Section 235. - 235. For the purposes of this division, the lessee of...

Section 236. - 236. Property leased for a term of 35 years or...

Section 236.5. - 236.5. Any otherwise taxable interest in real property, leased for...

Section 237. - 237. (a) (1) Subject to the requirements set forth in...

Section 241. - 241. (a) The first fifty thousand dollars ($50,000) of personal...

Section 242. - 242. (a) There is exempted from the taxes imposed by...

ARTICLE 2 - Procedure to Claim Exemptions

Section 251. - 251. (a) The board shall prescribe all procedures and forms...

Section 252. - 252. When making the first claim any person claiming the...

Section 252.1. - 252.1. Among other facts, the veterans’ exemption affidavit shall contain...

Section 253. - 253. If, because of active military service of the United...

Section 253.5. - 253.5. Any person claiming the homeowners’ property tax exemption shall...

Section 254. - 254. Any person claiming the church, cemetery, college, exhibition, welfare,...

Section 254.2. - 254.2. All property owned by the United States or any...

Section 254.5. - 254.5. (a) Claims for the welfare exemption and the veterans’...

Section 254.6. - 254.6. (a) An organization that intends to claim the welfare...

Section 255. - 255. (a) Affidavits required for exemptions named in this article,...

Section 255.1. - 255.1. The assessor, whenever in his judgment good cause exists,...

Section 255.2. - 255.2. Notwithstanding Section 255 of the Revenue and Taxation Code,...

Section 255.3. - 255.3. For the 1998–99 fiscal year and each fiscal year...

Section 255.6. - 255.6. The assessor shall verify the eligibility of each claimant...

Section 255.7. - 255.7. Whenever a change of ownership is recorded in the...

Section 255.8. - 255.8. In counties having 10 percent or more persons who...

Section 256. - 256. (a) The affidavit for church exemption shall show that:...

Section 256.5. - 256.5. The affidavit for the cemetery exemption shall show that:...

Section 256.6. - 256.6. (a) (1) Prior to the lien date, the assessor...

Section 256.7. - 256.7. (a) Notwithstanding Sections 254, 256.5, and 256.6, an affidavit...

Section 257. - 257. (a) Any person claiming the religious exemption shall submit...

Section 257.1. - 257.1. For the 1983–84 fiscal year and fiscal years thereafter,...

Section 258. - 258. The affidavit for the college exemption shall show that:...

Section 259. - 259. The affidavit for the exhibition exemption shall state the...

Section 259.5. - 259.5. The claim for the welfare exemption shall show that...

Section 259.7. - 259.7. The claim for the veterans’ organization exemption shall show...

Section 259.8. - 259.8. The affidavit for the free public libraries exemption shall...

Section 259.9. - 259.9. The affidavit for the free museums exemption shall indicate...

Section 259.10. - 259.10. The affidavit for the public schools exemption shall show:...

Section 259.11. - 259.11. The affidavit for the aircraft of historical significance exemption...

Section 259.13. - 259.13. (a) Affidavits for the tribal housing exemption shall be...

Section 259.14. - 259.14. (a) The claim for welfare exemption on qualified property,...

Section 259.15. - 259.15. (a) (1) For the 2018–19 fiscal year to the...

Section 260. - 260. If any person, claiming any exemption named in this...

Section 261. - 261. (a) Except as otherwise provided in subdivisions (b) and...

ARTICLE 2.5 - Late Exemption Claims

Section 270. - 270. (a) With respect to property as to which the...

Section 271. - 271. (a) Provided that an appropriate application for exemption is...

Section 271.5. - 271.5. (a) In the event that property receiving the college,...

Section 272. - 272. Notwithstanding any other provision of law, whenever a valid...

Section 273. - 273. If a claimant for the veterans’ exemption fails to...

Section 273.5. - 273.5. (a) If a claimant for the veterans’ exemption for...

Section 275. - 275. (a) If a claimant for the homeowners’ property tax...

Section 275.5. - 275.5. If a person claiming classification of a vessel as...

Section 276. - 276. (a) Except as otherwise provided by subdivision (b), for...

Section 276.1. - 276.1. (a) For property for which the disabled veterans’ exemption...

Section 276.2. - 276.2. (a) If property becomes eligible for the disabled veterans’...

Section 276.3. - 276.3. (a) In the event that property receiving a disabled...

Section 276.5. - 276.5. If a person claiming the exemption of an aircraft...

Section 277. - 277. (a) Any person claiming the disabled veterans’ property tax...

Section 278. - 278. Prior to the lien date, the assessor shall annually...

Section 279. - 279. (a) Subject to the provisions regarding cancellations and the...

Section 279.5. - 279.5. The taxpayer who has filed a claim for the...

ARTICLE 3 - Audit of Veterans Exemption Claims

Section 280. - 280. Commencing on or after July 1, an audit of...

Section 281. - 281. The auditor shall determine the procedures and the extent...

Section 282. - 282. If the information is not made available through the...

Section 282.5. - 282.5. If a taxpayer refuses to comply with a written...

Section 283. - 283. Should the audit prescribed by this article indicate that...

Section 284. - 284. Should the audit prescribed by this article indicate that...

Section 285. - 285. The provisions of this article shall not apply in...

Section 286. - 286. As used in this article “auditor” means the auditor,...