Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 2. Assessment
CHAPTER 1. Taxation Base
Article 1. Taxable and Exempt Property
214.2. Welfare exemption; construction includes demolition.(a) As used in Section 214.1, "facilities in the course of construction" shall include the demolition or razing of a building with the intent to replace it with facilities to be used exclusively for religious, hospital or charitable purposes.
(b) As used in Section 214.1, "facilities in the course of construction" shall include definite onsite physical activity connected with construction or rehabilitation of a new or existing building or improvement, that results in changes visible to any person inspecting the site, where the building or improvement is to be used exclusively for religious, hospital, or charitable purposes. Activity as described in the preceding sentence having been commenced and not yet finished, unless abandoned, shall establish that a building or improvement is "under construction" for the purposes of Section 5 of Article XIII of the California Constitution. Construction shall not be considered "abandoned" if delayed due to reasonable causes and circumstances beyond the assessee's control, that occur notwithstanding the exercise of ordinary care and the absence of willful neglect.
History.—Added by Stats. 1959, p. 4652, in effect September 18, 1959. Stats. 1991, Ch. 897, in effect January 1, 1992, added subdivision letter (a) before "As used" and added subdivision (b). Stats. 1992, Ch. 1180, in effect January 1, 1993, added "or improvement, . . . or improvement is" after "building" in the first sentence of subdivision (b); and added "or improvement" after "building" and added "if delayed" after "abandoned" in the second sentence of subdivision (b).
Note.—Section 3 of Stats. 1991, Ch. 897, provided that the Legislature finds and declares that the amendments to this section made by this act do not constitute a change in, but are declaratory of existing law. Section 4 thereof 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.