Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 1. Taxable and Exempt Property

Section 211

211. Trees and vines. (a) (1) The exemption of fruit- and nut-bearing trees until four years after the season in which they were planted in orchard form and grapevines until three years after the season in which they were planted in vineyard form is as specified in subdivision (i) of Section 3 of Article XIII of the California Constitution.

(2) For purposes of exemption pursuant to this subdivision, any fruit- or nut-bearing tree, or any grapevine, severely damaged during the exemption period by the December 1990 freeze so as to require pruning to the trunk or bud union to establish a new shoot as a replacement for the damaged tree or grapevine, shall be considered a new planting in orchard or vineyard form.

(3) For purposes of exemption pursuant to this subdivision, any fruit- or nut-bearing tree severely damaged during the exemption period by the December 1998 freeze or the January 2007 freeze so as to require pruning to the trunk or bud union to establish a new shoot as a replacement for the damaged tree shall be considered a new planting in orchard form.

(4) For purposes of exemption pursuant to this subdivision, any fruit- or nut-bearing tree, or any grapevine, severely damaged during the exemption period by the extremely strong and damaging winds that commenced on October 20, 2007, that were the subject of the Governor's November 2, 2007, proclamation of a state of emergency so as to require pruning to the trunk or bud union to establish a new shoot as a replacement for the damaged tree or grapevine, shall be considered a new planting in orchard form.

(5) For purposes of exemption pursuant to this subdivision, any fruit- or nut-bearing tree, or any grapevine, severely damaged during the exemption period by the wildfires that commenced on October 21, 2007, that were the subject of the Governor's October 21, 2007, proclamation of a state of emergency so as to require pruning to the trunk or bud union to establish a new shoot as a replacement for the damaged tree or grapevine, shall be considered a new planting in orchard form.

(b) The exemption of timber is as specified in subdivision (j) of Section 3 of Article XIII of the California Constitution and Section 436.

History.—Added by Stats. 1974, Ch. 311, p. 594, in effect January 1, 1975. Stats. 1978, Ch. 1112, in effect January 1, 1979, deleted the word "orchard" and replaced it with the word "vineyard" and in the second sentence deleted the words "immature forest trees" and replaced it with the word "timber" and added "and Section 436.". Stats. 1991, Ch. 1034, in effect October 14, 1991, added subdivision letter (a) before "The exemption of fruit-", added the second sentence in subdivision (a), and added subdivision letter (b) before "The exemption of timber". Stats. 1999, Ch. 291 (SB 1014), in effect September 1, 1999, added the third sentence in subdivision (a). Stats. 2007, Ch. 225 (AB 297), in effect September 21, 2007, added "or the January 2007 freeze" after "December 1998 freeze" in the third sentence of subdivision (a). Stats. 2008, Ch. 356 (SB 1562), in effect September 26, 2008, numbered the former first, second, and third sentences of the former first paragraph of subdivision (a) as paragraphs (1), (2), and (3) thereof, respectively, and added paragraphs (4) and (5) thereto and substituted "California Constitution" for "Constitution" after "Article XIII of the" twice in subdivisions (a) and (b).

Note.—Section 2 of Stats. 1991, Ch. 1034, provided that notwithstanding Section 2229 of the Revenue and Taxation Code, the requirements of that section relating to any exemption of property for more than five years or for more than 75 percent of the value thereof, shall not apply to any exemption made by this act. In addition, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act.

Note.—Section 2 of Stats. 1999, Ch. 291 (SB 1014) provided that notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act.