Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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400.0000 EXEMPTION

Annotation 400.0040

400.0040 Low Value Property Exemption. "All real property" as used in Revenue and Taxation Code section 155.20 means all real property satisfying the value limitations in that section is to be exempted. C 6/29/1995.