Title RTC, California Rev. & Tax. Code

(a) Possessory interests in property acquired by or for the Capital Programs and Climate Financing Authority pursuant to Division 27 (commencing with Section 44500) of the Health and Safety Code, whether in real or personal property, shall be subject to taxation under this code. …

(a) Subject to subdivision (b), property that is exclusively devoted to a public purpose and is owned by a nonprofit entity, the property, assets, profits, and net revenues of which are irrevocably dedicated to the Ventura Port District, shall be deemed to be property that is own…

A qualified nonprofit organization that has entered into an agreement with the Department of Parks and Recreation pursuant to subdivision (a) of Section 5080.42 of the Public Resources Code for the development, improvement, restoration, care, maintenance, administration, or opera…

(a) The exemption of the following property is as specified in subdivisions (a), (b), (d), and (h) of Section 3 of Article XIII of the Constitution, except as otherwise provided in subdivision (a) of Section 11 thereof: (1) Growing crops. (2) Property used for free public librari…

Any reduction in property taxes on leased property used for libraries and museums that are free and open to the public, leased property used exclusively for public schools, community colleges, state colleges, or state universities, including the University of California, or lease…

Personal property used exclusively in the performance of activities authorized by Division 8 (commencing with Section 89000) of the Education Code, whether by the college itself or by an auxiliary nonprofit corporation or student body organization with which the Director of Educa…

Personal property used exclusively in the performance of activities authorized by Article 2 (commencing with Section 48930) of Chapter 6 of Part 27 of Division 4 of, or Article 4 (commencing with Section 76060) of Chapter 1 of Part 47 of Division 7 of the Education Code by a stud…

Personal property owned or used by student governments of the University of California or by nonprofit corporations operating student book stores of colleges affiliated with the University of California is, for purposes of this section, deemed property belonging to this state and…

(a) The college exemption is as specified in subdivision (e) of Section 3 and Section 5 of Article XIII of the California Constitution. (b) An educational institution of collegiate grade is an institution incorporated as a college or seminary of learning that requires for regular…

Personal property owned or used by a nonprofit corporation operating a student bookstore affiliated with an educational institution, as defined in Section 203, is, for purposes of this section, deemed property belonging to such educational institution and shall be exempt from tax…

Property owned by the California School of Mechanical Arts, California Academy of Sciences, or Cogswell Polytechnical College, or held in trust for the Huntington Library and Art Gallery, or their successors, shall be exempt from taxation as provided in subdivision (c) of Section…

The cemetery exemption is as specified in subdivision (g) of Section 3 of Article XIII of the Constitution. (Amended by Stats. 1974, Ch. 311.)

The veterans’ exemption is as specified in subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution. The following are wars under subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution: (a) Revolutionary War, April 19, 177…

Section 205 of this code fulfills the intent of subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution. To further carry out the intent of subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution, if the assessment ratio i…

(a) Property that constitutes the principal place of residence of a veteran, that is owned by the veteran, the veteran’s spouse, or the veteran and the veteran’s spouse jointly, is exempted from taxation on that part of the full value of the residence that does not exceed one hun…

(a) (1) (A) In lieu of the property exemption in Section 205.5, except as provided in subparagraph (C), for property tax lien dates occurring on or after January 1, 2027, but occurring before January 1, 2032, 50 percent of that part of the full value of the property that does not…

In order to prevent duplications of the disabled veterans’ property tax exemption within the state and improper overlapping with other benefits provided by law, county assessors may supply information from disabled veterans’ property tax exemption claims and county records as is …

This chapter shall be known and may be cited as the “Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law.” (Amended by Stats. 1978, Ch. 43.)

Unless the context otherwise requires, the definitions given in this chapter shall govern construction of this part. (Added by Stats. 1977, Ch. 1242.)

(a) “Income” means adjusted gross income as defined in Section 17072 plus all of the following cash items: (1) Public assistance and relief. (2) Nontaxable amount of pensions and annuities. (3) Social security benefits (except Medicare). (4) Railroad retirement benefits. (5) Unem…

“Household income” means all income received by all persons of a household while members of such household. In the case of a nonresident claimant, “household income” also includes all income of the claimant during the year without regard to source. (Added by Stats. 1977, Ch. 1242…

“Claimant” means an individual who: (a) For purposes of this chapter was either (1) 62 years of age or older on the last day of the calendar year or approved fiscal year designated in subdivision (b) or (c) of Section 20503, whichever is applicable, or (2) blind or disabled, as d…

In the case of an owner-claimant, “household” includes the claimant and all other persons, except bona fide renters, minors, or students (as defined by Section 151(c)(4) of the Internal Revenue Code), whose principal place of residence is the residential dwelling of the claimant.…

(a) A claimant shall not lose his or her eligibility for purposes of this part if he or she is temporarily confined to a hospital or medical institution for medical reasons where the residential dwelling was the principal place of residence of the claimant immediately prior to su…

“Residential dwelling” means a dwelling occupied by the claimant as the principal place of residence, and so much of the land surrounding it as is reasonably necessary for use of the dwelling as a home, owned by the claimant, the claimant and his spouse, or by the claimant and so…

For purposes of Section 20508, “residential dwelling” includes floating homes. (Added by Stats. 1999, Ch. 928, Sec. 1. Effective January 1, 2000.)

“Rented residence” means premises rented and occupied by the claimant as his or her principal place of residence during the calendar year for which assistance is claimed. The term “rented residence” shall not include: (a) Premises which are exempt from property taxation, except t…

“Rent” means amount paid at arms length solely for the right of occupancy of a residence and utility payments required to be paid by the rental agreement. At least fifty dollars ($50) per month must be paid by each renter claimant. (Amended by Stats. 1980, Ch. 426, Sec. 20.)

“Property tax” shall mean only those property taxes for the fiscal year in which application for assistance is made pursuant to Section 20541. When a residential dwelling is owned by two or more individuals as joint tenants or tenants in common and one or more of such persons is …

(a) “Property taxes accrued” means current property taxes (exclusive of interest, penalties, principal payments on improvement bonds and charges for service) levied against a claimant’s residential dwelling by any taxing agency (as defined in Section 121) for any fiscal year endi…

When a “rented residence,” as defined in Section 20509, is rented and occupied by the claimant as his principal place of residence for less than 12 months during the calendar year for which assistance is claimed, the amount of assistance as provided in Section 20544 shall be pror…

(a) Assistance shall not be allowed under this chapter if gross household income, after allowance for actual cash expenditures that are reasonable, ordinary, and necessary to realize income, exceeds thirty-five thousand two hundred fifty-one dollars ($35,251). (b) With respect to…

The church exemption is as specified in subdivision (f) of Section 3 and Section 5 of Article XIII of the Constitution. (Amended by Stats. 1974, Ch. 311.)

(a) Pursuant to the authority of subdivision (d) of Section 4 of Article XIII of the California Constitution, and in accordance with subdivision (b) of this section, all real property that is necessarily and reasonably required for the parking of automobiles of persons who are at…

Any reduction in property taxes on leased property used exclusively for religious worship and granted the church exemption shall inure to the benefit of the organization entitled to the exemption. If the lease or rental agreement does not specifically provide that the church exem…

Property used exclusively for religious purposes shall be exempt from taxation. Property owned and operated by a church and used for religious worship, preschool purposes, nursery school purposes, kindergarten purposes, school purposes of less than collegiate grade, or for purpos…

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 Articl…

The bonds exemption is as specified in subdivision (c) of Section 3 of Article XIII of the Constitution. (Amended by Stats. 1974, Ch. 311.)

The exemption of certain vessels from taxation except for state purposes is as specified in subdivision (l) of Section 3 of Article XIII of the Constitution. (Amended by Stats. 1974, Ch. 311.)

All right, title or interest in or to any vessel of more than 50 tons burden or 100 tons displacement, and the materials and parts held by the builder of the vessel at the site of construction for the specific purpose of incorporation therein, shall be exempt from taxation except…

(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 Arti…

(a) Notes, debentures, shares of capital stock, solvent credits, bonds, deeds of trust, mortgages, and any interest in that property are exempt from taxation. (b) Money kept on hand to be used in the ordinary and regular course of a trade, profession, or business is exempt from t…

The exhibition exemption is as specified in this section. Personal property which comes within all the following descriptions is exempt from taxation: (a) The property is brought into this State exclusively for purposes of use or exhibition at any exposition, fair, carnival or pu…

In partial consideration of the public services provided to property exempted from taxation by Section 214, the owner or person in possession shall permit the free use of such property or portion thereof as a polling place at any election conducted by the registrar of voters if t…

(a) As used in Section 214, “property used exclusively for religious, hospital, scientific or charitable purposes” shall include the property of a volunteer fire department that is used exclusively for volunteer fire department purposes, provided that the department qualifies for…

(a) Property used exclusively for religious, hospital, scientific, or charitable purposes owned and operated by community chests, funds, foundations, limited liability companies, or corporations organized and operated for religious, hospital, scientific, or charitable purposes is…