Laws, Regulations & Annotations PTLG Table of Contents > Property Tax Annotations > F > 450.0000 FRUIT, NUT TREE, AND GRAPEVINE EXEMPTION Property Taxes Law Guide – Revision 2017 Property Tax Annotations A B C D E F G H I L M N O P R S T U V W F 450.0000 FRUIT, NUT TREE, AND GRAPEVINE EXEMPTION View entire section 450.0001 Grafting. 450.0002 New Exemption Period.