Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 350.0035

350.0035 Residence. Section 4(a) of article XIII of the California Constitution provides that the Legislature may exempt the home of a disabled veteran, and Revenue and Taxation Code section 205.5 provides that property constituting the principal place of residence of a disabled veteran is exempt from taxation. Neither provision requires that the home be real property; therefore, a documented vessel used as a residence may qualify. C 4/21/1983.