Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 515.0009

515.0009 Rented Residences. Furnishings used in a personal residence that is rented during the summer each year are assessable under general assessment provisions. Revenue and Taxation Code section 224 specifically states that the phrase "personal effects, household furnishings and pets" does not include "personalty held or used in connection with a trade, profession or business." C 11/2/2001.