Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 1. Taxable and Exempt Property

Section 224

224. Personal effects and household furnishings. The personal effects, household furnishings, and pets of any person shall be exempt from taxation.

The phrase "personal effects, household furnishings, and pets" does not include boats, aircraft, vehicles, or personalty held or used in connection with a trade, profession or business or pets so held or used.

For purposes of this section, "pets" mean and include any animals held for noncommercial purposes and not as an investment.

History.—Added by Stats. 1968, p. 8 (First Extra Session), in effect September 23, 1968, operative March 1, 1969, Stats. 1969, p. 210, in effect May 20, 1969, revised the language of the first paragraph, substituting a reference to the amount of exemption allowed under the Constitution for a reference to $100 per householder, and deleted the former second paragraph. Stats. 1971, p. 2912, in effect March 4, 1972, operative for taxes for the 1972–73 fiscal year and thereafter, added the third paragraph concerning "pets". Stats. 1972, p. 4, in effect February 10, 1972, operative March 4, 1972, repealed Section 224 as amended by Stats. 1971, p. 2912. Stats. 1972, p. 4, in effect February 10, 1972, operative for taxes for the 1972–73 fiscal year and thereafter added Section 224, Stats. 1974. Ch. 311, p. 598, in effect January 1, 1975, deleted "in excess of the amount of any exemption allowed to the person on any property pursuant to Section 101/2 of Article XIII of the State Constitution" after "any person" in the first sentence of the first paragraph.

Note.—Stats. 1971, p. 2912, provided that the act shall be operative for taxes for the 1972–73 fiscal year and thereafter and that the act shall not be construed to prohibit local governments from licensing pets.

Ownership.—The statutory language does not restrict this exemption to householders as owners. Personal property consisting of household furnishings that are used in a common-use clubhouse and owned by a community association qualifies. Lake Forest Community Assn. v. Orange County, 86 Cal.App.3d 394.