Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Revenue and Taxation Code
Property Taxation
Part 2. Assessment
CHAPTER 1. Taxation Base (View entire chapter)
Article 1 Taxable and Exempt Property
- 201 Taxable property
- 201.1 Transit development board; property of wholly owned, nonprofit entity
- 201.2 Agricultural fair; use of county-owned property
- 201.3 City of San Diego; property of wholly owned, nonprofit entity
- 201.4 City of Palm Springs; possessory interests
- 201.5 California Pollution Control Financing Authority; possessory interests
- 201.6 Ventura Port District; possessory interests
- 202 Crops, libraries, museums, schools, government property
- 202.1 Turf grass [Repealed]
- 202.2 Reductions of taxes for property leased to various entities
- 202.5 State colleges; use of certain property
- 202.6 Personalty used by a student organization
- 202.7 Personalty used by student governments
- 203 Colleges
- 203.1 Personalty used by student bookstores
- 203.5 Designated institutions
- 204 Cemeteries
- 205 Veterans
- 205.1 Veterans'; change in assessment ratio
- 205.5 Disabled veterans' residences [Repealed]
- 205.5 Disabled veterans' residences
- 205.6 Disabled veterans' exemption; assessors to supply to the board.
- 205.7 Blind veterans' residences [Repealed]
- 206 Churches
- 206.1 Church parking area [Repealed]
- 206.1 Churches; parking area
- 206.2 Lease of church property
- 207 Religious exemption
- 207.1 Religious exemption; property leased to churches
- 208 Bonds
- 209 Vessels
- 209.5 Vessels under construction
- 210 Householders [Repealed]
- 210.5 Surviving spouse of established household [Repealed]
- 211 Trees and vines
- 212 Intangibles; money kept on hand
- 213 Exhibits
- 213.5 Exempt property as polling place
- 213.6 Organization incorporated by act of Congress [Repealed]
- 213.6 Organization incorporated by act of Congress
- 213.7 Volunteer fire department property
- 214 Welfare exemption
- 214.01 Welfare exemption; irrevocable dedication
- 214.02 Welfare exemption; property in its natural state
- 214.05 Welfare exemption; unrelated business taxable income
- 214.1 Welfare exemption; facilities under construction
- 214.2 Welfare exemption; construction includes demolition
- 214.3 Welfare exemption; 30 years' use
- 214.4 Definition; school of less than collegiate grade
- 214.5 Welfare exemption; schools of less than collegiate grade
- 214.6 Welfare exemption; property leased to governmental entity
- 214.7 Welfare exemption; use of hospitals
- 214.8 Welfare exemption; limitation
- 214.9 Welfare exemption; hospital includes outpatient clinic
- 214.10 Welfare exemption; government funding
- 214.11 Welfare exemption; needs of hospitals
- 214.12 Welfare exemption; possessory interest or improvements [Repealed]
- 214.13 Welfare exemption; redevelopment plans
- 214.14 Welfare exemption; museums
- 214.15 Welfare exemption; vacant land owned by low-income housing builders
- 214.16 Welfare exemption; Century Freeway low income housing projects
- 215 Veteran organizations
- 215.1 Veterans' organization exemption
- 215.2 Bingo
- 215.5 Educational TV and FM stations
- 216 Blind vending stand operators
- 217 Works of art
- 217.1 Personalty available for display in aerospace museum
- 218 Homeowners' exemption
- 218.1 Homeowners' exemption; April and May 1992 civil disturbance [Repealed]
- 218.2 Homeowners' exemption; January 2010 Humboldt earthquake
- 218.3 Homeowners' exemption; April 2010 Imperial earthquake
- 218.4 Homeowners' exemption; 2009–10 wildfires and 2010 winter storms
- 218.5 Homeowners' exemption; assessors to supply board with information
- 218.6 Homeowners' exemption; September 2010 San Mateo explosion and fire
- 218.5 Homeowners' exemption; assessors to supply board with information
- 219 Business inventories and exemption [Repealed]
- 219 Business inventories and exemption
- 220 Aircraft being repaired
- 220.5 Aircraft of historical significance
- 221 Nursery school
- 222 Zoological society property
- 222.5 Possessory interests of zoological society
- 223 Fruit and nut trees and grapevines
- 224 Personal effects and household furnishings
- 225 Personalty in transit [Repealed]
- 225 Trailers and semitrailers
- 225.1 Personalty in transit; claiming exemption [Repealed]
- 225.2 Personalty in transit; escape assessment procedures [Repealed]
- 225.3 Personalty in transit; escape assessment procedures; exception [Repealed]
- 225.5 Educational TV and FM stations; defined
- 226 Imported goods; validity of assessment [Repealed]
- 226 Supercomputer exemption
- 227 Documented vessel [Repealed]
- 227 Documented vessel
- 228 Vessels with market value of $400 or less
- 229 Floating home
- 230 Historical wooden vessels
- 231 Property leased to government
- 232 Cargo containers
- 233 Goods imported in containers [Repealed]
- 234 Seed potatoes
- 235 Tangible personal property leased by a bank or financial corporation
- 236 Exemption; leases for rental housing
- 236.5 Exemption; leases for public parks
- 237 Exemption; Indian Tribal-owned low-income rental housing
- 241 Employee-owned hand tools
Article 2 Procedure to Claim Exemptions
- 251 Authority to prescribe
- 252 Veterans' exemption
- 252.1 Veterans' exemption; transmittal of duplicate
- 253 Veterans' exemption; making affidavit
- 253.5 Homeowners' exemption
- 253.10 Transshipment exemption [Repealed]
- 254 Other exemptions
- 254.2 Federal property used for protection of migratory birds
- 254.5 Welfare exemption; assessor duties
- 254.6 Homes for the aged [Repealed]
- 254.6 Welfare exemption; board duties
- 255 Time to file affidavits
- 255.1 Homeowners' exemption affidavit; extension of time to file
- 255.2 Homeowners' exemption for disqualified veteran
- 255.3 Homeowners' exemption affidavit; assessor to mail
- 255.4 Homeowners' exemption affidavit; accompanying notice [Repealed]
- 255.6 Homeowners' exemption; effective dates
- 255.7 Homeowners' exemption; recorders to supply assessors with documents
- 255.8 Notices and form to be in English and Spanish
- 256 Church exemption affidavit
- 256.5 Cemetery exemption affidavit
- 256.6 Cemetery exemption; annual notice
- 256.7 Cemetery exemption; pre-1900
- 257 Religious exemption affidavit
- 257.1 Religious exemption; annual notice
- 258 College exemption affidavit
- 259 Exhibition exemption affidavit
- 259.5 Welfare exemption affidavit
- 259.6 Affidavit for immature forest trees [Repealed]
- 259.7 Veterans' organization exemption affidavit
- 259.8 Free public libraries exemption affidavit
- 259.9 Free museums exemption affidavit
- 259.10 Public schools exemption affidavit
- 259.11 Historical aircraft exemption affidavit
- 259.12 Historical aircraft exemption affidavit [Repealed]
- 259.13 Tribal housing exemption affidavit
- 260 Noncompliance with procedure
- 261 Recordation requirement
Article 2.5 Late Exemption Claims
- 270 Late filing; partial cancellation of tax
- 271 Property acquired after lien date; organizations not existing on lien date
- 272 Action by assessor
- 273 Veterans' exemption; cancellation of tax
- 273.5 Veterans' exemption; partial cancellation of tax
- 275 Homeowners' exemption; partial cancellation of tax
- 275.5 Documented vessel; partial cancellation of tax
- 276 Disabled veterans' exemption; partial cancellation of tax [Repealed]
- 276 Disabled veterans' exemption; partial cancellation of tax [Repealed]
- 276 Disabled veterans' exemption; partial cancellation of tax
- 276.1 Disabled veterans' exemption; delayed disability rating
- 276.2 Disabled veterans' exemption; property acquired after lien date
- 276.3 Disabled veterans' exemption; property transferred after lien date
- 276.5 Aircraft of historical significance; partial cancellation of tax
- 277 Disabled veterans' exemption; affidavit
- 278 Disabled veterans' exemption; assessor annual notice
- 279 Disabled veterans' exemption; effective dates
- 279.5 Disabled veterans' exemption; ineligible property
Article 3 Audit of Veterans' Exemption Claims
- 280 Audit of exemptions
- 281 Audit procedures
- 282 Veteran or spouse to testify on written demand
- 282.5 Exemption denied on refusal to testify
- 283 Procedure on improper denial of exemption
- 284 Notice to assessor of improper exemption
- 285 Article to apply on the lien date following adoption by county board
- 286 "Auditor" defined