Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Additional Government Code Provisions

Provisions Relating to County Employees' Retirement


Chapter 3. County Employees Retirement Law of 1937

Article 1. General

Section 31452

31452. Retirement allowances exempt from taxation. The right of a person to a pension, annuity, retirement allowance, return of contributions, the pension, annuity, or retirement allowance, any optional benefit, any other right accrued or accruing to any person under this chapter, or the California Public Employees' Pension Reform Act of 2013, the money in the fund created or continued under this chapter, and any property purchased for investment purposes pursuant to this chapter, are exempt from taxation, including any inheritance tax, whether state, county, municipal, or district. They are not subject to execution or any other process of court whatsoever except to the extent permitted by Section 31603 of this code and Section 704.110 of the Code of Civil Procedure, and are unassignable except as specifically provided in this chapter.

History.—Added by Stats. 1947, p. 1263, in effect September 19, 1947. Stats. 1949, p. 430, in effect May 11, 1949, broadened section to include property purchased for investment purposes. Stats. 1955, p. 2745, in effect September 7, 1955, added the exemption from inheritance tax. Stats. 1982, Ch. 497, in effect January 1, 1983, operative July 1, 1983, deleted ", and from any law relating to bankruptcy or insolvency" after "district" in the first sentence, and deleted ", garnishment, attachment," after "execution" and added "except . . . Civil Procedure" after "whatsoever" in the second sentence. Stats. 2003, Ch. 520 (AB 1585), in effect January 1, 2004, added "Section 31603 of this code and" after "extent permitted by" in the second sentence of the first paragraph. Stats. 2013, Ch. 247 (AB 1380), in effect January 1, 2014, added "or the California Public Employees' Pension Reform Act of 2013" after the first "this chapter" in the first sentence of the first paragraph.

Former law.—Prior to the 1955 amendment, this section applied only to property taxes and did not provide for the exemption from inheritance tax. Estate of Simpson, 43 Cal.2d 594; Estate of Richartz, 45 Cal.2d 292.