Article 1 - TAXABLE AND EXEMPT PROPERTY
- Section 201 - Property subject to taxation
- Section 201.1 - Property owned by transit development board
- Section 201.2 - Agricultural fair property
- Section 201.3 - Property owned by nonprofit entity in which chartered city has sole ownership interest
- Section 201.4 - Property located on Indian reservation in which nonprofit entity owned by City of Palm Springs has possessory interest
- Section 201.5 - Possessory interests in property acquire by or for California Pollution Control Financing Authority
- Section 201.6 - Property owned by Ventura Port District
- Section 201.7 - Property possessed by nonprofit organization for development of state park system
- Section 202 - Exemptions
- Section 202.2 - Reduction in property taxes on leased property used for libraries and museums
- Section 202.5 - Personal property used by state college
- Section 202.6 - Personal property used by student body organization
- Section 202.7 - Personal property owned or used by student governments or by nonprofit corporations operating student bookstores
- Section 203 - College exemption
- Section 203.1 - Personal property owned or used by nonprofit corporation operating student bookstore
- Section 203.5 - Property owned by certain schools
- Section 204 - Cemetery exemption
- Section 205 - Veterans' exemption
- Section 205.1 - Fulfillment of intent Constitution
- Section 205.5 - Property constituting principal place of residence of veteran
- Section 205.6 - Prevention of duplication of disabled veterans' property tax exemption
- Section 206 - Church exemption
- Section 206.1 - Parking facilities at places of religious services
- Section 206.2 - ;Benefit of reduction in property taxes on leased property used for religious worship and granted church exemption
- Section 207 - Property used exclusively for religious purposes
- Section 207.1 - Personal property leased to church and used exclusively for religious purposes
- Section 208 - Bonds exemption
- Section 209 - Exemption of certain vessels
- Section 209.5 - Vessel under construction
- Section 211 - Exemption of fruit- and nut-bearing trees
- Section 212 - Notes, debentures, shares of capital stock, solvent credits, bonds, deeds of trust, mortgages, and any interest in that property; money kept on hand for use in course of trade, profession, or business; intangible assets and rights
- Section 213 - Exhibition exemption
- Section 213.5 - Free use as polling place
- Section 213.7 - Property of volunteer fire department
- Section 214 - Property used for religious, hospital, scientific, or charitable purposes
- Section 214.01 - Statement of irrevocable dedication to religious, charitable, scientific, or hospital purposes
- Section 214.02 - Property used for preservation or recreation
- Section 214.05 - Property deemed used exclusively for preservation or recreation; income
- Section 214.06 - PILOT agreement with low-income housing owner prohibited
- Section 214.07 - PILOT payments; presumption of compliance
- Section 214.08 - Prior PILOT levies; cancellation and refund of outstanding tax interest or penalty
- Section 214.09 - Definitions
- Section 214.1 - Property used exclusively for religious, hospital or charitable purposes
- Section 214.2 - Facilities in the course of construction
- Section 214.3 - Reversionary provisions in title of property
- Section 214.4 - School of less than collegiate grade
- Section 214.5 - Property used exclusively for school purposes
- Section 214.6 - Property owned by organization and leased to exempt governmental entity or to school, college, or university
- Section 214.7 - Use of hospital property by licensed physician
- Section 214.8 - Veterans' organization; qualification as exempt organization
- Section 214.9 - Hospital
- Section 214.10 - No disqualification because organization receives funds from governmental agencies
- Section 214.11 - Exclusive use for hospital purposes
- Section 214.13 - Property required to be conveyed to state, county, city, or nonprofit entity
- Section 214.14 - Property used exclusively for the charitable purposes of museums and owned and operated by religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation
- Section 214.15 - Property owned and operated by nonprofit corporation for purpose of building and rehabilitating residences for sale at cost to low-income families
- Section 214.15.1 - [For Operative Date See Text] Property taxation; welfare exemption; nonprofit corporation; low-income families
- Section 214.16 - Cancellation of outstanding tax, interest, or penalty
- Section 214.17 - Cancellation of outstanding ad valorem taxes in excess of total exemption amount limitation
- Section 214.18 - [Effective until 1/1/2027] Property owned by community land trust
- Section 214.19 - Outstanding qualified ad valorem tax in excess of total exemption amount limitation
- Section 215 - Personal property owned by veteran organization
- Section 215.1 - Buildings owned by veterans' organization
- Section 215.2 - Property used for conducting bingo games
- Section 215.5 - Personal property of nonprofit education organization used for educational television or educational broadcast stations
- Section 216 - Stock in trade of vending stand operated by blind person
- Section 217 - Articles of personal property displayed in publicly owned art gallery or museum
- Section 217.1 - Articles of personal property that are made available for display in aerospace museum
- Section 218 - Homeowners' property tax exemption
- Section 218.2 - Homeowners's property tax exemption for property damaged in Humboldt County
- Section 218.3 - Homeowners' property tax exemption for property damaged in Imperial County
- Section 218.4 - Homeowners' property tax exemption for property damaged in wildfires of August 2009, storms of January 2010, or disaster of July 2010
- Section 218.5 - Assurance of accuracy of reimbursements for homeowners' property tax exemption and prevention of duplications of exemptions
- Section 218.6 - Property damaged or destroyed in fire of September 9, 2010
- Section 219 - Business inventories exemption for 1980-81 fiscal years
- Section 220 - Aircraft being repaired
- Section 220.5 - Aircraft of historical significance
- Section 221 - Nursery school
- Section 222 - Personal property used in operation of zoo
- Section 222.5 - Possessory interests in publicly owned land used exclusively for the operation of a zoo
- Section 223 - Fruit trees, nut trees, and grapevines of grower
- Section 224 - Personal effects, household furnishings, and pets
- Section 225 - Trailer, semitrailer, logging dolly, pole or pipe dolly, or trailer bus
- Section 225.5 - Educational television station; noncommercial educational FM broadcast station
- Section 226 - Qualified computer equipment
- Section 227 - Documented vessel
- Section 228 - Vessel with market value of $400 or less
- Section 229 - Floating home
- Section 230 - Wooden vessels of historical significance
- Section 231 - Property that is owned by nonprofit corporation and leased to, and used exclusively by, government
- Section 232 - Cargo containers
- Section 234 - Seed potatoes of grower
- Section 235 - Lessee of tangible personal property owned by bank or financial corporation presumed owner
- Section 236 - Property leased for term of 35 years or more or any transfer of property leased with remaining term of 35 years or more
- Section 236.5 - Real property leased for original term of 35 years or more and used exclusively for operation of public park
- Section 237 - Tribal housing
- Section 241 - Hand tools owned and supplied by employee
- Section 242 - [Effective until 7/1/2030] Qualified property for use in space flight