Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2015
Revenue and Taxation Code
Part 2. Assessment
CHAPTER 1. Taxation Base
Article 1. Taxable and Exempt Property
207.1. Religious exemption; property leased to churches. Personal property leased to a church and used exclusively for the purposes described in Section 207 shall be deemed to be used exclusively for religious purposes under that section.
The exemption provided by this section is granted pursuant to the authority in Section 2 of Article XIII of the California Constitution.
History.—Added by Stats. 1998, Ch. 591 (SB 2237), in effect January 1, 1999.