Revenue and Taxation Code — Part 11 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 11 of 36 · provisions 2,001–2,200

This section says the act is known as the Revenue and Taxation Code.

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Starting in the 1995–96 fiscal year, county-assessed property rights or interests must be placed in a separate countywide tax rate area, and the tax rate is calculated using the rates from Section 100. This section suspends a specified California constitutional subparagraph for the 2009–10 fiscal year. This section requires the county auditor to reduce certain 2009–10 property tax apportionments, transfer the reduction amounts to a county fund, and report the calculations. It also lets the Director of Finance grant limited hardship relief, requires later state reimbursement, and allows mandamus if reimbursement is not made on time. This section sets how certain railroad property tax value and revenues must be allocated among tax rate areas, counties, school entities, and related jurisdictions. Supplemental property tax revenues for 1985–86 and later years must be apportioned using the current year’s property tax apportionment factors.

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Provisions of Revenue and Taxation Code

Showing 200 of 7,200

  1. 20639.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. )

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    A postponement claim must be filed after October 1 and on or before February 10 of the fiscal year claimed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. ) ## 20639.8. The claim for postponement shall be filed after October 1 of the fiscal year in which the postponement is claimed and on or before February 10 of that fiscal year. If February 10 falls on Saturday, Sunday, or a legal holiday, the date is extended to the next business day. (Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)
  2. 20639.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. )

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    A claimant seeking postponement must file a claim with the Controller under penalty of perjury, using the Controller’s form, and include specified documents and eligibility information.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. ) ## 20639.9. Each claimant applying for postponement under this chapter shall file a claim under penalty of perjury with the Controller on a form supplied by the Controller. The claim shall contain all of the following: (a) All information required under Section 20621. (b) A copy of the Certificate of Title issued by the Department of Housing and Community Development. (c) A copy of the registration card issued by the Department of Housing and Community Development. (d) Other information required by the Controller to establish eligibility. (Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)
  3. 20640.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. )

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    This chapter is known as the “Senior Citizens Possessory Interest Holder Property Tax Postponement Law.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. ) ## 20640. This chapter shall be known and may be cited as the “Senior Citizens Possessory Interest Holder Property Tax Postponement Law.” (Added by Stats. 1978, Ch. 576.)
  4. 20640.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. )

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    This section says Chapter 1 and Chapter 2 definitions generally control this chapter, and several listed statutes also apply to property tax postponements made under it, unless the context or this chapter says otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. ) ## 20640.1. (a) Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and Chapter 2 (commencing with Section 20581) shall govern the construction of this chapter. (b) Unless the context otherwise dictates or unless otherwise provided in this chapter, the provisions of Chapter 1 and Chapter 2 of this code, Civil Code Section 2924b, Civil Code Section 2931c, Chapter 4.5 (commencing with Section 14735) of Part 5.5 of Division 3 of Title 2 of the Government Code, Chapter 6 (commencing with Section 16180) of Part 1 of Division 4 of Title 2 of the Government Code shall be applicable to property tax postponements made pursuant to this chapter. (Added by Stats. 1978, Ch. 576.)
  5. 20640.10.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. )

    Verify source ↗

    The Controller must keep a record of everyone who has received postponement amounts under this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. ) ## 20640.10. The Controller shall maintain a record of all persons who have received postponement amounts pursuant to this chapter. Such record shall include the name and address of the claimant, the name and address of the fee title owner of the real property, the name and address of any other party whose consent to the assignment is required by this chapter, and any other information deemed necessary by the Controller for administration purposes. (Added by Stats. 1978, Ch. 576.)
  6. 20640.11.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. )

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    Postponed property tax amounts become due when specified events happen, such as the claimant moving out, selling the possessory interest, dying, missing required acts, or being ineligible.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. ) ## 20640.11. All amounts postponed pursuant to this chapter shall be due if any of the following occurs: (a) The claimant ceases to occupy the residential dwelling as the principal place of residence, sells or otherwise disposes of his possessory interest, or the possessory interest agreement expires by its terms. (b) The claimant dies. However, if the surviving spouse or another person eligible to postpone pursuant to this chapter continues to occupy the residential dwelling, then the postponed amounts shall not be due unless such person dies, or ceases to occupy the residential dwelling. (c) The failure of the claimant, the fee title owner, or any owner of a prior recorded possessory interest to perform those acts required by a security interest holder which is senior to the state’s security interest for postponed amounts. (d) Postponement was erroneously allowed because eligibility requirements were not met. (Added by Stats. 1978, Ch. 576.)
  7. 20640.12.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. )

    Verify source ↗

    If postponed amounts become due and payable, the Controller may take collection and enforcement actions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. ) ## 20640.12. If the Controller determines that amounts postponed under this chapter have become due and payable, the Controller may take any or all of the following actions: (a) Demand payment of such amount from the claimant, the estate of any decedent claimant, or any person who was a cotenant with the claimant pursuant to the possessory interest agreement. (b) Direct the Department of General Services to sell any property pledged by the claimant as security for postponement. (c) Request the Attorney General to bring an action to recover amounts postponed under this chapter by the claimant. (d) Utilize any or all of the enforcement and foreclosure provisions set forth in Article 3, Chapter 6 of Part 1 of Division 4 of Title 2 of the Government Code. (Added by Stats. 1978, Ch. 576.)
  8. 20640.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. )

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    This section defines key terms used in the chapter, including “possessory interest,” “residential dwelling,” and “property taxes.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. ) ## 20640.2. For the purposes of this chapter: (a) “Possessory interest” means (1) possession of, or right to the possession of land located in this state whether or not coupled with ownership of the residential dwelling on the same, or (2) a possessory interest or right of occupancy on tax exempt land; (b) “Residential dwelling” means a dwelling occupied as the principal place of residence of the claimant, and so much of the land surrounding it as is reasonably necessary for use of the dwelling as a home, located on possessory interest property. It shall include condominiums and affixed manufactured homes upon which property taxes, as defined in subdivision (c), are assessed. It also includes part of a multidwelling or multipurpose building and a part of the land upon which it is built. (c) “Property taxes” means the amount of property tax for which the claimant is personally liable as assessee or is obligated to pay directly to the tax collector pursuant to the terms of the agreement establishing the possessory interest, including all ad valorem property taxes, special assessments, capitalization of leasehold interest, and other charges or user fees which are attributable to the residential dwelling on the county tax bill and the ad valorem property taxes, special assessments, capitalization of leasehold interest, or other charges or user fees appearing on the tax bill of any chartered city which levies and collects its own property taxes. (Amended by Stats. 2018, Ch. 896, Sec. 17. (SB 1130) Effective January 1, 2019.)
  9. 20640.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. )

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    A claimant is an individual who meets the listed possessory-interest, residence, and age-or-disability conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. ) ## 20640.3. A claimant is an individual who: (a) Holds a right to a possessory interest pursuant to a validly recorded instrument conveying such possessory interest for a term of years no less than 45 years beyond the last day of the calendar year ending immediately prior to the fiscal year for which taxes are initially postponed. (b) Occupies as a principal place of residence the residential dwelling affixed to such possessory interest real property on the last day of the year designated in subdivision (d) of Section 20503. (c) Is either (1) 62 years of age or older on or before December 31 of the fiscal year for which postponement is claimed or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code, at the time of application or on February 10 of the fiscal year for which the postponement is claimed. (Amended by Stats. 2017, Ch. 387, Sec. 28. (SB 205) Effective January 1, 2018.)
  10. 20640.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. )

    Verify source ↗

    A claimant may ask the Controller to postpone property taxes, and the Controller must send a Notice of Election to Postpone after verifying eligibility.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. ) ## 20640.4. (a) Subject to the limitations provided in Chapter 1 (commencing with Section 20501), Chapter 2 (commencing with Section 20581), or this chapter, a claimant may file with the Controller, a claim for postponement of a sum equal to, but not exceeding the amount of property taxes, for the fiscal year for which the claim is made. (b) Upon verification of the eligibility requirements set forth in Section 20640.9 the Controller shall mail the claimant a Notice of Election to Postpone which shall be in the form and contain such information as the Controller may prescribe. Accompanying the notice shall be a statement explaining that in order for the claimant to postpone all or part of the property taxes, the Notice of Election to Postpone must be mailed to the Controller with a copy of the instrument creating the possessory interest, said copy to be certified by the county recorder of the county in which such real property is located. Where a memorandum of lease has been recorded in lieu of such instrument, a certified copy of said memorandum shall accompany the copy of the instrument creating the possessory interest. (c) Any possessory interest or improvement on which property taxes are delinquent at the time the application for postponement under this chapter is made or on which any other property tax or special assessment imposed by a special district or other tax code area are delinquent at the time the application for postponement under this chapter is made shall not be eligible for postponement. (Amended by Stats. 2015, Ch. 391, Sec. 30. (SB 801) Effective January 1, 2016.)
  11. 20640.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. )

    Verify source ↗

    The Controller may require security for postponed property taxes, and the claimant must get written consent from the coholder and grantor on the Controller’s form.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. ) ## 20640.5. (a) The Controller may require as security for the postponement of property taxes pursuant to this chapter any of the following: 1. An assignment to the State of California of the remaining term of the claimant’s possessory interest. 2. A security interest in any improvement owned or leased by claimant located on the land which is subject to the possessory interest. 3. Any other additional security interest, created and perfected with respect to the rights of third persons in the manner provided by law for such type of security interest, which the Controller deems necessary to protect the interest of the state with regard to the repayment of postponed amounts by the claimant or a deceased claimant’s estate. (b) On the form supplied by the Controller, the claimant shall obtain the written consent of any coholder of the possessory interest and of the grantor of the possessory interest to the assignment by claimant of the remaining term of claimant’s possessory interest. The consent shall be in such form and contain such provisions as the Controller shall prescribe, and shall provide for written notice by the grantor of the possessory interest to the Controller of the occurrence of a default by the claimant under the terms of the instrument creating the possessory interest, a coholder or a prior recorded possessory interest holder which would result in the termination or diminution of claimant’s interest. The term “grantor of the possessory interest,” as used in this section shall be deemed to include the fee owner of the real property subject to the possessory interest and the holders of all prior recorded unterminated possessory interests. (Added by Stats. 1978, Ch. 576.)
  12. 20640.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. )

    Verify source ↗

    The Controller must determine whether postponing taxes would adequately protect the state’s interest, and if so must pay the property taxes directly to the county tax collector or qualifying chartered city. The Controller must also record the security-interest instrument with the county recorder.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. ) ## 20640.6. (a) Upon receipt of the information described in Section 20640.4 and Section 20640.5, the Controller shall determine whether the state’s interest would be adequately protected if postponement is granted, and if so, the Controller shall make payments directly to a county tax collector, or chartered city that levies and collects its own taxes, for the property taxes owed on behalf of the claimant. Payments may, upon appropriation by the Legislature, be made out of the amounts appropriated pursuant to Section 16180 of the Government Code that are secured by a secured tax lien and obligation as specified by Article 1 (commencing with Section 16180) of Chapter 5 of Division 4 of the Government Code. (b) The Controller shall cause to be recorded with the county recorder of the county in which the real property is located, a copy of any instrument creating a security interest, which shall include applicable consent forms, in favor of the state. The instrument shall contain a legal description of the real property subject to the possessory interest; and, if the legal description of the possessory interest describes an area less than the entire property ownership, the notice or document shall also contain a reference to the record of the acquisition instrument to the entire parcel from which the possessory interest was created. The priority of the security interest shall be as of the date of recordation. (Amended by Stats. 2015, Ch. 391, Sec. 31. (SB 801) Effective January 1, 2016.)
  13. 20640.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. )

    Verify source ↗

    The Controller must prescribe how an incapacitated eligible claimant may appoint a spouse or authorized agent to handle property tax postponement claims and receipts.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. ) ## 20640.7. The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse or an authorized agent, or have any such person appointed for such claimant, for all purposes of claiming and receiving postponement of property taxes. (Amended by Stats. 2015, Ch. 391, Sec. 32. (SB 801) Effective January 1, 2016.)
  14. 20640.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. )

    Verify source ↗

    A claim for postponement must be filed between October 1 and February 10 of the fiscal year claimed, with February 10 moved to the next business day if it falls on a weekend or legal holiday.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. ) ## 20640.8. The claim for postponement shall be filed after October 1 of the fiscal year in which postponement is claimed and on or before February 10 of such fiscal year. If February 10th falls on Saturday, Sunday or a legal holiday, the date is extended to the next business day. (Amended by Stats. 2015, Ch. 391, Sec. 33. (SB 801) Effective January 1, 2016.)
  15. 20640.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. )

    Verify source ↗

    A claimant seeking postponement under this chapter must file a perjury-backed claim with the Controller on the Controller’s form.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640 - 20640.12] ( Chapter 3.5 added by Stats. 1978, Ch. 576. ) ## 20640.9. Each claimant applying for postponement under this chapter shall file a claim under penalty of perjury with the Controller on a form supplied by the Controller. The claim shall contain: (a) Evidence acceptable to the Controller that the person was 62 years of age or older, or blind or disabled as described in Section 20640.3. (b) A statement showing the household income for the period set forth in Section 20503. (c) A statement describing the residential dwelling in such manner as the Controller may prescribe. (d) The name of the county in which the residential dwelling is located and the address of the residential dwelling. (e) The county assessor’s parcel number applicable to the property for which the claimant is applying for the postponement of property taxes. (f) Other information required by the Controller to establish eligibility. (Amended by Stats. 2015, Ch. 391, Sec. 34. (SB 801) Effective January 1, 2016.)
  16. 20641.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. )

    Verify source ↗

    Forms filed under this part are not under oath, but must include or be verified by a declaration made under penalty of perjury. Different chapters’ forms must be filed with either the Franchise Tax Board or the Controller, and those agencies must prepare, distribute, and furnish blank forms.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. ) ## 20641. Forms filed pursuant to this part shall not be under oath but shall contain, or be verified by, a written declaration that they are made under the penalty of perjury. All forms filed pursuant to Chapter 1 (commencing with Section 20501) shall require such information as the Franchise Tax Board may from time to time prescribe, and shall be filed with the Franchise Tax Board. The Franchise Tax Board shall prepare blank forms for the claimant and shall distribute them throughout the state and furnish them upon application. All forms filed pursuant to Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640), shall require such information as the Controller may from time to time prescribe, shall be filed with the Controller, and the Controller shall prepare such blank forms for the claimant and shall distribute them throughout the state and furnish them upon application. (Amended by Stats. 2018, Ch. 896, Sec. 18. (SB 1130) Effective January 1, 2019.)
  17. 20641.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. )

    Verify source ↗

    The Controller may grant a reasonable extension to file certain claims if there is good cause, but not past the fiscal year for which postponement is claimed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. ) ## 20641.5. If the Controller determines that good cause exists, a reasonable extension for filing a claim under Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) may be granted. However, no extension shall be granted beyond the fiscal year for which postponement is claimed. (Amended by Stats. 1983, Ch. 1051, Sec. 23.)
  18. 20642.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. )

    Verify source ↗

    The Franchise Tax Board must administer and enforce this part, unless this part expressly says otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. ) ## 20642. Except as otherwise expressly provided by this part, the Franchise Tax Board shall administer and enforce this part and the provisions of Chapter 7 (commencing with Section 19501) of Part 10.2 shall apply to this part. (Amended by Stats. 2002, Ch. 374, Sec. 12. Effective January 1, 2003.)
  19. 20643.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. )

    Verify source ↗

    A claimant who refuses or fails to provide requested written information, or who files a fraudulent claim, loses the assistance or postponement available under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. ) ## 20643. If any claimant fails or refuses to furnish any information requested in writing by the Franchise Tax Board, pursuant to this part, Chapter 1 (commencing with Section 20501), or by the Controller, pursuant to Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) or files a fraudulent claim, the assistance or postponement authorized by this part shall be disallowed. (Amended by Stats. 1983, Ch. 1051, Sec. 24.)
  20. 20644.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. )

    Verify source ↗

    A claim that is lower than the amount on the form because of a mathematical error is not fraudulent.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. ) ## 20644. Any claim for assistance or postponement which is less than that claimed on the form due to a mathematical error is not a fraudulent claim. Postponement or assistance of any amount erroneously claimed on the form is prohibited. (Added by Stats. 1977, Ch. 1242.)
  21. 20644.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. )

    Verify source ↗

    No interest is allowed on assistance or postponement payments made to a claimant under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. ) ## 20644.5. No interest shall be allowed on any assistance or postponement payment made to a claimant pursuant to this part. (Added by Stats. 1978, Ch. 43.)
  22. 20645.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. )

    Verify source ↗

    This section says certain tax-dispute procedures apply if the Franchise Tax Board wrongly grants assistance or denies assistance, and it treats a claim filed under this part as a tax return for disclosure rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. ) ## 20645. If the Franchise Tax Board determines that assistance has been erroneously granted under this part, or if a claimant is aggrieved by the denial in whole or in part for assistance, then the provisions in Chapters 2 (commencing with Section 18501), 4 (commencing with Section 19001), 5 (commencing with Section 19201), and 6 (commencing with Section 19301) of Part 10.2 shall apply, as if the amount in controversy was a tax, unless the context indicates otherwise. For the purposes of Chapter 7 (commencing with Section 19501) of Part 10.2 (relating to disclosure of information), a claim filed pursuant to this part shall be deemed a tax return and disclosure of information set forth therein is prohibited unless required for administrative purposes by the Franchise Tax Board or the Controller. (Amended by Stats. 2002, Ch. 374, Sec. 13. Effective January 1, 2003.)
  23. 20645.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. )

    Verify source ↗

    A claimant may appeal a postponement denial, or an erroneous grant of postponement, to the Controller or the Controller’s designee; appeal information may not be disclosed unless needed for administrative purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. ) ## 20645.1. If the Controller determines that postponement has been erroneously granted under this part, or if a claimant is aggrieved by the denial in whole or in part for postponement, the claimant shall have the right to appeal to the Controller or his designee under the appeal procedures established by the Controller’s office. For the purpose of this section, disclosure of information relating to an appeal by a claimant is prohibited unless required for administrative purposes by the Controller. (Added by Stats. 1980, Ch. 925, Sec. 16.5. Effective September 18, 1980.)
  24. 20645.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. )

    Verify source ↗

    This section cancels certain delinquent penalties, costs, fees, and interest when a qualifying postponement claim is timely received, unless there was willful neglect.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. ) ## 20645.5. (a) If a postponement claim under Chapter 2 (commencing with Section 20581), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) is received by the Controller by February 10 for the fiscal year in which postponement is being claimed or by another date set by the Controller pursuant to Section 20622, then any delinquent penalties, costs, fees, and interest accrued for that fiscal year shall be canceled unless the failure to perfect the claim was due to willful neglect on the part of the claimant or representative. (b) In the event of willful neglect, a payment from the Controller for that current fiscal year can be used to pay delinquent taxes only if accompanied by sufficient amounts to pay all of the delinquent penalties, costs, fees, and interest. If an amount sufficient to pay all of the delinquent penalties, costs, fees, and interest is not received by the tax collector within 30 days from the date of the payment from the Controller, the tax collector may return the payment to the Controller to deny the postponement claim. (c) (1) The Controller shall notify the claimant in writing when the payment has been submitted to the tax collector. (2) In the event of willful neglect, in addition to the information required pursuant to paragraph (1), the Controller shall also notify the claimant in writing and provide a copy of the notification to the tax collector that a payment amount sufficient to pay all of the delinquent penalties, costs, fees, and interest must be received by the tax collector within 30 days from the date of the payment from the Controller to the county and that if this payment is not received by the tax collector, the tax collector may return the payment to the Controller to deny the postponement claim. (Amended by Stats. 2017, Ch. 387, Sec. 30. (SB 205) Effective January 1, 2018.)
  25. 20645.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. )

    Verify source ↗

    If a postponement denial is reversed on appeal, the Controller must send funds to the county; the county must refund any overpayment if taxes were already paid, and cancel penalties or interest if the taxes are delinquent.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. ) ## 20645.6. (a) If the Controller denies a postponement claim under Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640), and the denial is reversed after appeal pursuant to Section 20645.1, the Controller shall transfer funds to the county for the amount of the taxes. If the taxes for the fiscal year were previously paid, the county shall refund the overpayment to the taxpayer. If the taxes for the fiscal year are delinquent, any resulting penalties or interest shall be canceled. (b) The Controller shall notify the claimant in writing when a payment has been made pursuant to subdivision (a). (Amended by Stats. 2017, Ch. 387, Sec. 31. (SB 205) Effective January 1, 2018.)
  26. 20645.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. )

    Verify source ↗

    A tax preparer who endorses or negotiates certain warrants for claimed assistance must pay a $250 penalty for each warrant, with stated exceptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. ) ## 20645.7. (a) In addition to the criminal penalty provided by Section 20645.9, any tax preparer who endorses or otherwise negotiates (directly or through an agent) any warrant made with respect to assistance claimed under this part which is issued to a claimant (other than the tax preparer) shall pay a penalty of two hundred fifty dollars ($250) with respect to each such warrant. The preceding sentence does not apply with respect to the deposit by a bank (as defined by Section 581 of the Internal Revenue Code) of the full amount of the warrant in the claimant’s account in that bank for the benefit of the claimant. (b) For purposes of subdivision (a), “tax preparer” means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any claim for assistance under this part. For purposes of the preceding sentence, the preparation of a substantial portion of such a claim shall be treated as if it were the preparation of the claim. A person shall not be a “tax preparer” merely because the person does any of the following: (1) Furnishes typing, reproducing, or other mechanical assistance. (2) Prepares as a fiduciary a claim for assistance for any person. (c) This section does not apply where the tax preparer has advanced the taxpayer an amount of money equal to or greater than the amount of the taxpayer’s tax refund. (Amended by Stats. 1985, Ch. 106, Sec. 142.)
  27. 20645.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. )

    Verify source ↗

    A tax preparer may not endorse or negotiate a warrant issued to a claimant for assistance under this part, unless the preparer has already advanced the taxpayer an amount at least equal to the taxpayer’s refund.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. ) ## 20645.9. Any tax preparer, as defined in subdivision (b) of Section 20645.7, who endorses or otherwise negotiates (directly or through an agent) any warrant made with respect to assistance claimed under this part which is issued to a claimant (other than the tax preparer) shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than one year, or both, together with the costs of prosecution. This section shall not apply where the tax preparer has advanced the taxpayer an amount of money equal to or greater than the amount of the taxpayer’s tax refund. (Added by Stats. 1982, Ch. 700, Sec. 8.)
  28. 20646.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. )

    Verify source ↗

    Changes in law affecting this part apply to claims for property tax assistance filed for fiscal years beginning after enactment, unless a specific law says otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 4. Administration [20641 - 20646] ( Heading of Chapter 4 renumbered from Chapter 3 by Stats. 1978, Ch. 43. ) ## 20646. Unless otherwise specifically provided, the provisions of any law effecting changes in this part shall be applied with respect to claims filed for property tax assistance for fiscal years beginning after enactment. (Added by Stats. 1977, Ch. 1242.)
  29. 207.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Property used exclusively for religious purposes is exempt from taxation.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 207. 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 purposes of both schools of collegiate grade and schools less than collegiate grade but excluding property used solely for purposes of schools of collegiate grade, shall be deemed to be used exclusively for religious purposes under this section. The exemption provided by this section is granted pursuant to the authority in subdivision (b) of Section 4 of Article XIII of the California Constitution, and shall be known as the “religious exemption.” This section shall be effective for the 1977–78 fiscal year and fiscal years thereafter. (Amended [as added by Stats. 1981, Ch. 542] by Stats. 1983, Ch. 120, Sec. 1. Effective June 22, 1983. Section applicable from July 1, 1977, by this amendment and by Sec. 4 of Ch. 120.)
  30. 207.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Personal property leased to a church and used only for the purposes in Section 207 is treated as being used exclusively for religious purposes for that exemption.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 207.1. 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 Article XIII of the California Constitution. (Added by Stats. 1998, Ch. 591, Sec. 5. Effective January 1, 1999.)
  31. 208.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section says the bonds exemption is defined by the Constitution.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 208. The bonds exemption is as specified in subdivision (c) of Section 3 of Article XIII of the Constitution. (Amended by Stats. 1974, Ch. 311.)
  32. 20800.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [20800 - 20808] ( Chapter 1 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    This part is named the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens and may be cited by that name.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [20800 - 20808] ( Chapter 1 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20800. This part shall be known and may be cited as the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  33. 20801.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [20800 - 20808] ( Chapter 1 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    The chapter’s definitions control how this part is interpreted, unless the context requires otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [20800 - 20808] ( Chapter 1 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20801. Unless the context requires otherwise, the definitions set forth in this chapter shall govern the construction of this part. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  34. 20802.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [20800 - 20808] ( Chapter 1 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    This section defines who may qualify as a claimant for the county deferred property tax program and sets the main eligibility rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [20800 - 20808] ( Chapter 1 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20802. (a) “Claimant” means an owner of a residential dwelling, as defined in Section 20808, who applies to a participating county for deferment of property taxes pursuant to this chapter and meets all of the following requirements: (1) Has an annual household income, as defined in subdivision (a) of Section 20803, that does not exceed thirty-five thousand five hundred dollars ($35,500). (2) (A) Has attained eligibility for full social security benefits as of the last day of the filing period for that fiscal year, or (B) is blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code, except in the case of retroactive deferment, as provided for in Section 20810, in which the age eligibility shall be 62 years old. (3) Has equity value of at least 20 percent. For purposes of this subdivision, “equity value” means the amount by which the fair market value of the residential dwelling exceeds the total amount of any liens or other obligations against the residential dwelling. A participating county may require a claimant to provide an appraisal by a licensed or certified appraiser in support of his or her application. If an alternate appraisal method is used, a claimant whose application is denied for insufficient equity, may provide an appraisal by a licensed or certified appraiser in support of his or her application for consideration by the county. (b) Only one claimant per residential dwelling may have property taxes deferred under this chapter at any one time. (c) A claimant shall apply to participate in the program in each year that he or she seeks to defer property taxes under the program. (d) The county treasurer, or county tax collector, may require a claimant to furnish evidence of the claimant’s ongoing eligibility in order to continue participation in the program in a subsequent year. (e) If the claimant fails or refuses to furnish any information requested in writing by the county pursuant to this chapter, or files a fraudulent claim for deferment under this chapter, the claimant’s application to defer property taxes under this chapter shall be null and void, any record of a deferment payment on the tax roll shall be canceled, the tax or assessment shall be a lien as though no payment had been made, and the amount of the lien shall be increased by any penalties or interest resultant from property tax delinquency. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  35. 20803.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [20800 - 20808] ( Chapter 1 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    This section defines “household income” and “income” for the deferred property tax program.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [20800 - 20808] ( Chapter 1 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20803. (a) “Household income” means all income, as defined in subdivision (b), received by any member of a household while that member is or was a member of that household. (b) “Income” means adjusted gross income, as defined in Section 17072, plus all of the following cash items: (1) Amounts contributed on behalf of the contributor to a tax-sheltered retirement plan or deferred compensation plan. (2) Annual winnings from the California Lottery in excess of six hundred dollars ($600) in the current calendar year. (3) Exempt interest received from any source. (4) Gifts and inheritances in excess of three hundred dollars ($300), other than transfers between members of the household. Gifts and inheritances shall include noncash items. (5) Life insurance proceeds to the extent that the proceeds exceed the expenses incurred for the last illness and funeral of the deceased spouse of the claimant. “Expenses incurred for the last illness” shall include unreimbursed expenses paid or incurred during the income calendar year and any expenses paid or incurred thereafter up until the day the claim is filed. For purposes of this paragraph, funeral expenses shall not exceed five thousand dollars ($5,000). (6) Nontaxable amount of any pensions and annuities. (7) Nontaxable gain from the sale of a residence, as defined in Section 121 of the Internal Revenue Code. (8) Nontaxable military compensation as defined in Section 112 of the Internal Revenue Code. (9) Nontaxable scholarship and fellowship grants as defined in Section 117 of the Internal Revenue Code. (10) Public assistance and relief. (11) Railroad retirement benefits. (12) Sick leave payments. (13) Social Security benefits (not including Medicare benefits). (14) Temporary workers’ compensation payments. (15) Unemployment insurance payments. (16) Veterans’ benefits. (17) If an alternative minimum tax is required to be paid pursuant to Chapter 2.1 (commencing with Section 17062) of Part 10, the amount of the alternative minimum taxable income, regardless of whether or not that amount is held in cash, in excess of the regular taxable income otherwise applicable. (c) Net business loss, net rental loss, net capital loss, or other net losses, amounts deducted for depreciation, or other noncash expenses shall not be deducted in calculating adjusted gross income for purposes of this section. (d) For purposes of this chapter, income shall be determined for the calendar year immediately preceding the fiscal year for which deferment is claimed pursuant to this chapter. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  36. 20804.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [20800 - 20808] ( Chapter 1 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    This section defines who counts as an “owner of a residential dwelling” and requires certain ownership interests to be shown by a duly recorded instrument.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [20800 - 20808] ( Chapter 1 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20804. (a) “Owner of a residential dwelling” includes all of the following: (1) An individual with an ownership interest of a vendee, who is in possession of the residential dwelling under a land sale contract, provided that the contract or memorandum thereof is recorded, and only from the date of recordation of the contract or memorandum thereof in the office of the county recorder of a participating county in which the residential dwelling is located. (2) An individual with an ownership interest of a holder of a life estate in the residential dwelling, provided that the instrument creating the life estate is recorded, and only from the date of recordation of that instrument in the office of the county recorder of a participating county in which the residential dwelling is located. (3) If the residential dwelling is located within a participating county, an individual with a joint-tenant or tenant-in-common ownership interest in the residential dwelling, or the interest of a tenant where title is held in tenancy by the entirety or as community property. (4) An individual with an ownership interest in the residential dwelling and the title to the residential dwelling, located within a participating county, is held in trust. (5) For purposes of this chapter, an individual who is the registered owner of a mobilehome attached to a permanent foundation and assessed as real property. (b) An ownership interest described in subdivision (a) shall be required to be evidenced by a duly recorded instrument in the office of the county recorder of a participating county in which the residential dwelling is located. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  37. 20805.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [20800 - 20808] ( Chapter 1 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    “Participating county” means a county that makes the election described in Section 20810.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [20800 - 20808] ( Chapter 1 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20805. “Participating county” means a county that makes an election described in Section 20810. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  38. 20806.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [20800 - 20808] ( Chapter 1 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    This section defines “Program” as the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [20800 - 20808] ( Chapter 1 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20806. “Program” means the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  39. 20807.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [20800 - 20808] ( Chapter 1 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    This section defines “property taxes” for this part of the code.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [20800 - 20808] ( Chapter 1 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20807. “Property taxes” means ad valorem property taxes or special assessments imposed upon a residential dwelling within the year in which deferment is sought. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  40. 20808.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [20800 - 20808] ( Chapter 1 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    This section defines “residential dwelling” for the county deferred property tax program and lists several exclusions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [20800 - 20808] ( Chapter 1 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20808. (a) (1) “Residential dwelling” means a dwelling, and the land surrounding that dwelling as is reasonably necessary for the use of the dwelling as a home, occupied by the claimant as his or her principal place of residence, and owned by any of the following: (A) The claimant. (B) The claimant and the claimant’s spouse. (C) The claimant and his or her parents, children (whether natural or adopted), or grandchildren of either the claimant or the claimant’s spouse. (D) The claimant and the spouse of any parent, child (whether natural or adopted), or grandchild of either the claimant or the claimant’s spouse. (E) The claimant and another individual who resides in this state and is eligible for deferment under this chapter. (2) “Residential dwelling” shall also include all of the following: (A) A condominium that is assessed as real property for local property tax purposes. (B) A portion of a multidwelling or multipurpose building and the portion of land upon which it is built. (C) A mobilehome that is permanently attached to a permanent foundation and assessed as real property for local property tax purposes. (b) “Residential dwelling” shall not include any of the following: (1) Any dwelling in which the claimant does not have an equity value of 20 percent, as described in paragraph (3) of subdivision (a) of Section 20802. (2) Any dwelling in which the claimant’s interest is a life estate or is held pursuant to a contract of sale, unless the claimant obtains the written consent of the holder of the reversionary interest subject to the life estate, or the vendor under the contract of sale, for the claimant to participate in the program with respect to the dwelling. (3) Any dwelling for which the claimant does not receive a secured tax bill. (4) Any dwelling in which the claimant’s interest is held as a possessory interest, except a life estate as described in paragraph (2). (5) Any houseboat or floating home. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  41. 20810.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 2. Deferment [20810 - 20817] ( Chapter 2 added by Stats. 2011, Ch. 369, Sec. 3. )

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    A county may join the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens by adopting a resolution.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 2. Deferment [20810 - 20817] ( Chapter 2 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20810. A county may elect to participate in the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens by adopting a resolution indicating the county’s intention to participate in and to administer the program. All requirements of a county or county officials set forth in this chapter are conditioned upon the county’s adoption of this resolution. Under this program, a participating county may defer a claimant’s property taxes retroactively, for property taxes due on or before February 20, 2011, and prospectively, as provided in this part. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  42. 20811.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 2. Deferment [20810 - 20817] ( Chapter 2 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    A claimant must use the county application form to start participation. County tax officials must review eligible claims, may defer property taxes and issue related payment/confirmation steps when funds are sufficient, and the county must not charge penalties or collect deferred taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 2. Deferment [20810 - 20817] ( Chapter 2 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20811. (a) A claimant shall use the application form of a county to initiate participation in the program pursuant to Section 20810. (b) Upon a participating county’s receipt of a claim for property tax deferment under the program, submitted within the filing period specified in Section 20812, the county treasurer or county tax collector shall review the claimant’s application for program eligibility, consistent with the requirements specified in Section 20802. (c) If the claimant is eligible to participate in the program, and if there are sufficient funds within the county’s Property Tax Deferral Fund, established pursuant to Section 20822, to defer property taxes on the claimant’s residential dwelling for that fiscal year, the county treasurer or county tax collector, may do all of the following: (1) Defer the property taxes due on the claimant’s residential dwelling and owing for that fiscal year. (2) Issue a subvention payment, equivalent to the amount of the deferred property taxes, from the county’s Property Tax Deferral Fund to the county to be processed in the same manner as all other property tax payments. (3) Direct the county auditor to apportion that subvention payment in the same manner as if the property taxes had been paid. (4) Provide a letter or other written confirmation to the claimant, noting the relevant fiscal year of participation, for use as written confirmation of program participation. (d) If the claimant’s property taxes are deferred under the program, the participating county shall not charge the claimant any penalties, or undertake any collections actions with respect to taxes deferred under this chapter. (e) (1) The amount of property taxes deferred, plus any interest accrued thereon, shall be secured by a judgment lien, against the claimant’s residential dwelling for which the property taxes are deferred. (2) In the case of a residential dwelling that is part of a larger parcel taxed as a unit, including, but not limited to, a duplex, farm, or multidwelling or multipurpose building, the lien shall be against the entire tax parcel. (f) The lien shall be evidenced by a notice of lien for deferred property taxes executed by the county, and shall secure all sums deferred and owing under this chapter, including amounts deferred subsequent to the initial deferment. The notice of lien shall include, but not be limited to, all of the following: (1) The names of all record owners of the real property for which the county has deferred property taxes under the program. (2) A description of the real property for which property taxes have been deferred. (g) The county recorder shall index the lien according to the names of each record owner and the county. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  43. 20812.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 2. Deferment [20810 - 20817] ( Chapter 2 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    Claimants must file for deferment during the yearly filing period, and counties may ask for information, require a declaration instead of an oath, and grant limited filing extensions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 2. Deferment [20810 - 20817] ( Chapter 2 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20812. (a) The filing period for a claimant to apply to a participating county for deferment under the program shall be from October 1 to December 10 of each year. (b) A participating county may require any information necessary to process the claimant’s application for deferment under the program, whether through the county’s application form or forms or otherwise. (c) Any form filed by a claimant under this chapter shall not be under oath, but shall contain, or be verified by, a written declaration that the information therein was provided under the penalty of perjury. (d) All forms supplied to the claimant shall include a statement of the interest rate that will apply to the property taxes deferred under the program. (e) A county may grant a reasonable extension for filing a claim if it determines that good cause for the extension exists. However, no extension shall be granted beyond the termination of the fiscal year for which deferment is requested. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  44. 20813.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 2. Deferment [20810 - 20817] ( Chapter 2 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    County tax officials must update lien and assessment records for deferred property taxes, forward the lien to the county recorder, and report later ownership changes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 2. Deferment [20810 - 20817] ( Chapter 2 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20813. (a) Upon receipt of a notice of lien for deferred property taxes from the county treasurer, the county assessor, or county tax collector shall immediately do all of the following: (1) Enter on the notice of lien a description of the real property for which the taxes have been deferred. (2) Enter on the notice of lien the names of all record owners of the real property, as disclosed by the county assessor’s records. (3) Enter on the assessment records applicable to the property, the fact that the taxes on the property have been deferred. (b) Upon entry of the information required by subdivision (a), the county assessor shall immediately forward the notice of lien to the county recorder, who shall record the notice of lien. (c) When the record reveals a change in the ownership status of the real property subsequent to the date of entry of the deferral information thereon, the county assessor shall notify the county treasurer or county tax collector, as appropriate, of the change in the ownership status in the manner prescribed by the county treasurer or county tax collector. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  45. 20814.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 2. Deferment [20810 - 20817] ( Chapter 2 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    A participating county must adjust a deferred property tax lien when payments are received and at least once each year.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 2. Deferment [20810 - 20817] ( Chapter 2 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20814. (a) A participating county shall reduce the amount secured by the lien provided for in subdivision (e) of Section 20811 by the amount of any payment received for that purpose. Payments shall be applied to the oldest deferral amount in order of lien recordation date until paid in full. (b) A participating county shall increase the amount secured by that lien to reflect the accrual of interest on the property taxes deferred, or any subsequent deferral of property taxes made with respect to that residential dwelling pursuant to a claim of that claimant. (c) A participating county shall annually adjust the lien as described in this section. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  46. 20815.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 2. Deferment [20810 - 20817] ( Chapter 2 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    When a deferred property tax lien is paid off or otherwise discharged, the county treasurer or county tax collector must release the lien and update county tax records.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 2. Deferment [20810 - 20817] ( Chapter 2 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20815. If at any time the amount of the obligation secured by the lien for deferred property taxes is paid in full or is otherwise discharged, the county treasurer or county tax collector shall do all of the following: (a) Execute and cause to be recorded by the county recorder a release of the associated lien conclusively evidencing the satisfaction of all amounts secured by the lien. The cost of recording the release of the lien shall be added to, and become part of the obligation secured by, the lien being released. (b) Direct the county tax collector, or other appropriate county official, to remove from the secured roll the information required to be entered thereon by paragraph (1) of subdivision (a) of Section 2514 with respect to the real property described in the lien. (c) Direct the county tax collector, or other appropriate county official, to remove the information required to be entered into the county assessment records by Section 2515 from the assessment records applicable to the real property described in the lien. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  47. 20816.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 2. Deferment [20810 - 20817] ( Chapter 2 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    Deferred property tax amounts become due when the claimant dies or when certain events happen.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 2. Deferment [20810 - 20817] ( Chapter 2 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20816. (a) If property taxes are deferred for a claimant and that claimant subsequently dies, all amounts owed by that claimant pursuant to this chapter shall become due as of the end of the next application period, unless another eligible claimant for the same residential dwelling successfully applies to the county for deferment pursuant to this chapter for the next fiscal year. (b) All amounts owed by the claimant pursuant to this chapter shall become due immediately if any of the following occurs: (1) The claimant ceases to own the residential dwelling by sale, conveyance, or condemnation. (2) The claimant ceases to reside permanently at the residential dwelling. (3) The claimant’s equity in the residential dwelling falls below the amount necessary to be eligible to participate in the program, as provided by paragraph (3) of subdivision (a) of Section 20802 and subdivision (b) of Section 20808. (4) The claimant refinances an existing mortgage or deed of trust on the residential dwelling causing his or her equity value in the residential dwelling to decline by 5 percent or more. (5) Deferment was granted erroneously because eligibility requirements were not actually met. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  48. 20817.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 2. Deferment [20810 - 20817] ( Chapter 2 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    The county treasurer or county tax collector must keep a record of residential dwellings subject to recorded deferred-property-tax liens and include specified lien details.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 2. Deferment [20810 - 20817] ( Chapter 2 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20817. (a) The county treasurer or county tax collector shall maintain a record of all residential dwellings against which a notice of lien for deferred property taxes has been recorded pursuant to this chapter. With respect to each residential dwelling, the record shall include, but not be limited to, the name of the claimant, a description of the real property against which the lien is recorded, the identification number of the notice of lien or book and page number of the recording, and the amount of the lien. (b) Information and records of the program not required to be disclosed shall be maintained in the same manner as described in Section 408. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  49. 20820.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 3. Financing [20820 - 20825] ( Chapter 3 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    A participating county may charge a claimant an application fee when the claimant submits an application to join the program.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 3. Financing [20820 - 20825] ( Chapter 3 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20820. A participating county may charge an application fee from a claimant upon that claimant’s submission of an application form to participate in the program, consistent with Section 54985 of the Government Code. The application fees derived from all claimants in a participating county shall be used to offset that county’s costs incurred in administering the program. The proceeds of the fee shall be deposited in an account within the Property Tax Deferral Fund, established by Section 20822, to be used exclusively to pay those administrative costs. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  50. 20821.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 3. Financing [20820 - 20825] ( Chapter 3 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    A participating county must charge interest on deferred property taxes and apply a set annual interest rate, with special rules for monthly application and rounding.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 3. Financing [20820 - 20825] ( Chapter 3 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20821. (a) A participating county shall charge claimants interest on the amount of property taxes deferred pursuant to this part. The effective annual interest rate shall be 7 percent, or the effective annual yield earned in the prior fiscal year by the Pooled Money Investment Account plus 2 percent, whichever is higher, rounded to the nearest full percent. (b) The interest rate provided for by subdivision (a) shall be applied as of the first day of the month in which a deferment payment is made pursuant to this chapter and every day of the month thereafter until the lien is discharged. In the event that any payment is applied, in any month, to reduce the amount owed under the lien, the interest rate shall be applied to the balance of the amount owed beginning on the first day of the following month. (c) In computing interest in accordance with this section, fractions of a cent shall be disregarded. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  51. 20822.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 3. Financing [20820 - 20825] ( Chapter 3 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    Each participating county must create a Property Tax Deferral Fund in its treasury, and money in the fund may be spent only for specified subvention payments and administrative costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 3. Financing [20820 - 20825] ( Chapter 3 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20822. Each participating county shall establish a Property Tax Deferral Fund within its treasury. Expenditures from this fund shall be for the sole purposes of making property tax deferment subvention payments pursuant to subdivision (c) of Section 20811 and offsetting the county’s administrative costs, as described in Section 20820. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  52. 20823.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 3. Financing [20820 - 20825] ( Chapter 3 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    This section limits when lenders can require impound or similar accounts for property taxes after a borrower defers taxes, requires refunds of certain prior payments within 30 days, and bars default notices based only on nonpayment of property taxes when participation evidence is provided.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 3. Financing [20820 - 20825] ( Chapter 3 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20823. (a) The deferment of property taxes pursuant to this chapter shall not affect the obligation of a borrower to continue to make payments to a lender with respect to an impound account, trust, or other type of account described in Section 2954 of the Civil Code which was established prior to the effective date of the act that added this section. (b) (1) No lender shall require a borrower to maintain an impound, trust, or other similar type of account with regard to property taxes once the borrower has deferred these taxes pursuant to this chapter and submits to the lender evidence of tax deferment under this part, except in the following circumstances: (A) Federal law, regulation, rule, or program requires the borrower to maintain an impound, trust, or other similar type of account with regard to property taxes. (B) The borrower is required to make payments to a lender using the type of account described in Section 2954 of the Civil Code for a loan that is made, guaranteed, or insured by a federal government lending or insuring agency. (C) The prohibition would impair the express obligations of a loan agreement. (2) If not previously used in payment or partial payment of property taxes, any payment made by a borrower to an impound, trust, or other similar type of account prior to the time of submission of evidence of tax deferment pursuant to this part shall be refunded to the borrower within 30 days thereafter. (c) No lender or other person authorized to take sale on real property shall file a notice of default based solely on a borrower’s failure to pay property taxes if the borrower provides evidence of participation in the property tax deferment program established pursuant to this part. A borrower who is a claimant shall provide evidence of participation to each lender upon a participating county’s approval of the claimant’s application to participate in the program. (d) A letter or other written confirmation from the county identifying an individual as a participant in the program, provided pursuant to paragraph (4) of subdivision (c) of Section 20811, shall be considered as evidence of participation for purposes of this section. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  53. 20824.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 3. Financing [20820 - 20825] ( Chapter 3 added by Stats. 2011, Ch. 369, Sec. 3. )

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    If a deferment claim is filed on time, delinquent penalties and interest for that fiscal year are canceled, unless the failure to perfect the claim was due to willful neglect. If there was willful neglect, a subvention payment may be used only if it also includes enough money to pay the delinquent interest and penalties.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 3. Financing [20820 - 20825] ( Chapter 3 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20824. If the deferment claim is filed timely, then any delinquent penalties and interest for that fiscal year shall be canceled unless the failure to perfect the claim was due to willful neglect on the part of the claimant or his or her representative. In the event of such willful neglect, any property tax deferment subvention payment may be used only if it is accompanied by sufficient amounts to pay the delinquent interest and penalties. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  54. 20825.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 3. Financing [20820 - 20825] ( Chapter 3 added by Stats. 2011, Ch. 369, Sec. 3. )

    Verify source ↗

    If a property tax deferment repayment is more than the amount owed to the participating county, the county must refund the overpayment to the person entitled to it.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800 - 20825] ( Part 10.6 added by Stats. 2011, Ch. 369, Sec. 3. ) ## CHAPTER 3. Financing [20820 - 20825] ( Chapter 3 added by Stats. 2011, Ch. 369, Sec. 3. ) ## 20825. If a property tax deferment repayment is made to satisfy an obligation secured by a lien for property tax deferment, and the repayment exceeds the amount owed to the participating county under the lien, the county shall refund the overpayment to the party entitled thereto. (Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
  55. 209.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Certain vessels are exempt from taxation, except for state purposes, as specified by the Constitution.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 209. 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.)
  56. 209.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Certain vessel property under construction is exempt from taxation, except for state purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 209.5. 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 for state purposes, while the vessel is under construction within this State. (Amended by Stats. 1959, Ch. 283.)
  57. 21.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. )

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    In this section, “Controller” means the State Controller.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 21. “Controller” means the State Controller. (Enacted by Stats. 1939, Ch. 154.)
  58. 21001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

    Verify source ↗

    This part is named the Katz-Harris Taxpayers’ Bill of Rights Act and may be cited by that name.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21001. This part shall be known and may be cited as the “Katz-Harris Taxpayers’ Bill of Rights Act.” (Added by Stats. 1988, Ch. 1573, Sec. 2.)
  59. 21002.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

    Verify source ↗

    The Franchise Tax Board may inquire into relevant information, and it must give the taxpayer every opportunity to present information about the taxpayer’s liability.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21002. The Legislature finds and declares that taxes are the most sensitive point of contact between citizens and their government, and that there is a delicate balance between revenue collection and freedom from government oppression. It is the intent of the Legislature to place guarantees in California law to ensure that the rights, privacy, and property of California taxpayers are adequately protected during the process of the assessment and collection of taxes. The Legislature further finds that the California tax system is based largely on self-assessment, and the development of understandable tax laws and taxpayers informed of those laws will improve both self-assessment and the relationship between taxpayers and government. It is the further intent of the Legislature to promote improved taxpayer self-assessment by improving the clarity of tax laws and efforts to inform the public of the proper application of those laws. The Legislature further finds and declares that the purpose of any tax proceeding between the Franchise Tax Board and a taxpayer is the determination of the taxpayer’s correct tax liability. It is the intent of the Legislature that, in the furtherance of this purpose, the Franchise Tax Board may inquire into, and shall allow the taxpayer every opportunity to present, all relevant information pertaining to the taxpayer’s liability. (Amended by Stats. 2001, Ch. 670, Sec. 3. Effective January 1, 2002.)
  60. 21003.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

    Verify source ↗

    The Franchise Tax Board must administer this part, and “board” means the Franchise Tax Board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21003. The Franchise Tax Board shall administer this part. Unless the context indicates otherwise, the provisions of this part shall apply to Part 10 (commencing with Section 17001) and Part 11 (commencing with Section 23001). For purposes of this part, “board” means the Franchise Tax Board. (Added by Stats. 1988, Ch. 1573, Sec. 2.)
  61. 21003.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

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    This section defines certain references to the “Internal Revenue Code” as Title 26 of the United States Code, including amendments, for this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21003.1. Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue Code of 1954,” or “Internal Revenue Code of 1986,” for purposes of this part, mean Title 26 of the United States Code, including all amendments thereto, as enacted on the specified date for the applicable taxable year as defined in paragraph (1) of subdivision (a) of Section 17024.5. (Added by Stats. 2025, Ch. 231, Sec. 75. (SB 711) Effective October 1, 2025.)
  62. 21003.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

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    For this part, employee status is determined under Labor Code Article 1.5, unless another provision says otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21003.5. For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by Article 1.5 (commencing with Section 2775) of Chapter 2 of Division 3 of the Labor Code. (Added by Stats. 2020, Ch. 38, Sec. 5. (AB 2257) Effective September 4, 2020.)
  63. 21004.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

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    The board must create a Taxpayers’ Rights Advocate position, and that advocate must handle taxpayer complaints, report to the executive officer, and can provide certain tax relief in qualifying cases.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21004. (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for coordinating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by board employees. The advocate shall report directly to the executive officer of the board. (b) The advocate or his or her designee shall give highest priority to reviewing and taking prompt and appropriate action, including staying actions where taxpayers have suffered or will suffer irreparable loss as the result of board action. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest which would otherwise accrue shall not be affected by the granting of a stay. (c) (1) On and after January 1, 2016, the Taxpayers’ Rights Advocate, in coordination with the Chief Counsel of the Franchise Tax Board, shall provide relief pursuant to this subdivision and abate any penalties, fees, additions to tax, or interest assessed if it is determined that the penalties, fees, additions to tax, or interest that have been assessed, or any part thereof, is attributable to any of the following: (A) Erroneous action or erroneous inaction by the board in processing documents filed or payments made by taxpayers. (B) Unreasonable delay caused by the board. (C) Erroneous written advice that does not qualify for relief under Section 21012. (2) Relief shall be granted pursuant to this subdivision only if no significant aspect of that error or delay can be attributed to the taxpayer involved and relief is not available under any other provision of this part, Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or Part 11 (commencing with Section 23001), including any relief granted under any regulation or other administrative pronouncement of the board. (3) (A) (i) Any relief granted pursuant to this subdivision in which the total reduction in penalties, fees, additions to tax, or interest exceeds five hundred dollars ($500) shall be submitted to the executive officer for concurrence. (ii) The total relief granted pursuant to this subdivision to a taxpayer with respect to penalties, fees, additions to tax, or interest for a taxable year may not exceed ten thousand dollars ($10,000). (iii) Beginning on January 1, 2017, and annually thereafter, the amount specified in clause (ii) shall be recomputed in accordance with subparagraph (B) of paragraph (3) of subdivision (b) of Section 19442, modified by substituting “January 1, 2017” for “January 1, 2004.” (B) Whenever relief is granted under this subdivision, the board itself shall be notified and there shall be placed on file for at least one year in the office of the executive officer of the board a public record with respect to that relief. The public record shall include the following: (i) The taxpayer’s name. (ii) The total amount involved. (iii) The amount payable or refundable due to the error or delay. (iv) A summary of why the relief is warranted. (4) A refund may be paid as a result of relief granted under this subdivision only if the applicable statute of limitations, with respect to filing a claim for refund, remains open as of the date that the basis for providing relief, as authorized in subparagraphs (A) to (C), inclusive, of paragraph (1), as determined by the board. (d) No other entity may participate in the grant or denial of relief pursuant to this section. (e) Notwithstanding any other law or rule of law, all determinations made under paragraph (1) of subdivision (c) shall not be subject to review in any administrative or judicial proceeding. (f) (1) The amendments made by Section 1 of Chapter 349 of the Statutes of 2012 shall become operative on January 1, 2013. (2) The amendments made by the act adding this paragraph shall become operative on January 1, 2016. (Amended (as amended by Stats. 2012, Ch. 349, Sec. 1) by Stats. 2015, Ch. 541, Sec. 1. (SB 540) Effective January 1, 2016.)
  64. 21005.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

    Verify source ↗

    The board must develop and run a taxpayer education and information program, in consultation with the Taxpayers’ Rights Advocate.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21005. (a) The board, in consultation with the Taxpayers’ Rights Advocate, shall develop and implement a taxpayer education and information program directed at, but not limited to, the following: (1) Taxpayer or industry groups identified in the annual report described in Section 21006. (2) Board audit and compliance staff. (3) (A) Identifying forms, procedures, regulations, or laws which are confusing and lead to taxpayer errors. (B) Taking appropriate action, including recommending remedial legislation to change those items identified pursuant to subparagraph (A). (b) The education and information program shall include all of the following: (1) Communication with the taxpayer groups specified in Section 21006 which explains in simplified terms the most common errors made by the taxpayers or industry group and how those errors may be avoided or corrected. (2) Participating in small business seminars and similar programs organized by state and local agencies. (3) Revision of taxpayer educational materials currently produced by the board to explain in simplified terms the most common errors made by taxpayers and how those errors may be avoided or corrected. (4) Implementation of a continuing education program for audit personnel to include the application of new legislation to taxpayer activities and to minimize recurrent taxpayer noncompliance or inconsistency of administration. (Added by Stats. 1988, Ch. 1573, Sec. 2.)
  65. 21006.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

    Verify source ↗

    The board must annually identify recurrent taxpayer noncompliance and report its findings to the Legislature by January 15.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21006. (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings to the Legislature by January 15 of each year. (b) As part of the identification process described in subdivision (a), the board shall do both of the following: (1) Compile and analyze sample data from its audit process, including, but not limited to, all of the following: (A) The statute or regulation violated by the taxpayer. (B) The amount of tax involved. (C) The industry or business engaged in by the taxpayer. (D) The number of years covered in the audit period. (E) Whether professional tax preparation assistance was utilized by the taxpayer. (F) Whether income tax or bank and corporation tax returns were filed by the taxpayer. (2) Conduct an annual hearing before the board itself where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Personal Income Tax Law or the Corporation Tax Law which may further facilitate achievement of the legislative findings. (c) The board shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following: (1) Changes in statute or board regulations. (2) Improvement of training of board personnel. (3) Improvement of taxpayer communication and education. (4) Increased enforcement capabilities. (d) The board shall include in its report a summary of cases where relief was granted pursuant to subdivision (c) of Section 21004, including the nature of the error or delay, and the steps taken by the board to remedy systemic issues that caused the error or delay. (Amended by Stats. 2021, Ch. 66, Sec. 2. (AB 1582) Effective January 1, 2022.)
  66. 21007.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

    Verify source ↗

    The board must prepare and publish plain-language statements about procedures, remedies, and the rights and obligations of the board and taxpayers.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21007. The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language which explain procedures, remedies, and the rights and obligations of the board and taxpayers. As appropriate, these statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the board shall include an appropriate statement in the tax booklets which are mailed annually to individuals and corporations. The board also shall include an appropriate statement in the tax booklets informing taxpayers they may be requested by the board to furnish a copy of California or federal tax returns that are the subject of or related to a federal audit. (Amended by Stats. 2000, Ch. 414, Sec. 3. Effective January 1, 2001.)
  67. 21008.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

    Verify source ↗

    The board may not use revenue collected or assessed to evaluate employees or to set or suggest production quotas or goals, and it must certify this annually to the Legislature.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21008. (a) The amount of revenue collected or assessed by the board shall not be used for any of the following: (1) To evaluate individual officers or employees. (2) To impose or suggest production quotas or goals. (b) The board shall annually certify by letter to the Legislature that revenue collected or assessed is not used in a manner prohibited by subdivision (a). (Added by Stats. 1988, Ch. 1573, Sec. 2.)
  68. 21009.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

    Verify source ↗

    The board must create and run a program to evaluate individual employees’ or officers’ performance in taxpayer contacts, coordinate it with the Taxpayers’ Rights Advocate, and report on implementation to the Legislature in its annual report.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21009. (a) The board shall develop and implement a program which will evaluate an individual employee’s or officer’s performance with respect to his or her contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (b) The board shall report to the Legislature on the implementation of this program in its annual report. (Added by Stats. 1988, Ch. 1573, Sec. 2.)
  69. 21010.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

    Verify source ↗

    The board must work with specified groups to develop a plan by July 1, 1989, to speed up resolution of amended return refund claims, protests, and appeals.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21010. No later than July 1, 1989, the board shall, in cooperation with the State Board of Equalization, the State Bar of California, the California Society of Certified Public Accountants, the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve amended return claims for refund, protests, and appeals. The plan shall include determination of standard time frames and special review of cases which take more time than the appropriate standard time frame. (Added by Stats. 1988, Ch. 1573, Sec. 2.)
  70. 21011.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

    Verify source ↗

    The board must provide protest-hearing procedures that include a reasonable hearing time and location, notice before recording a hearing, a copy of any recording for the taxpayer, and advance notice of the taxpayer’s right to bring a designated agent.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21011. Procedures of the board, relating to protest hearings before board audit staff or legal staff, shall include all of the following: (a) Any hearing shall be held at a reasonable time at a board office which is convenient to the taxpayer when possible. (b) The hearing may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording. (c) The taxpayer shall be informed prior to any hearing that he or she has a right to have present at the hearing his or her designated agent. (Amended by Stats. 1994, Ch. 1243, Sec. 62. Effective September 30, 1994.)
  71. 21012.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

    Verify source ↗

    A taxpayer may get relief from taxes, interest, additions to tax, and penalties when a missed filing or payment was caused by reasonable reliance on written advice from the board, but only if the section’s conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21012. (a) If a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the taxes assessed or any interest, additions to tax, and penalties added thereto, as follows: (1) Taxes shall only be relieved, and any interest, additions to tax, and penalties added thereto, if the person’s failure to make a timely return or payment was due to a person’s reasonable reliance on the written advice of a legal ruling by the chief counsel, and only if the board itself finds all the conditions satisfied. (2) In the event that the person relied on written advice of other than a chief counsel ruling, taxes shall not be relieved. Interest, additions to tax, and penalties may be waived if the board staff finds all the conditions satisfied. (b) For purposes of subdivision (a), all of the following conditions shall be satisfied: (1) The person or the person’s representative requested in writing that the board advise him or her whether a particular activity or transaction is subject to tax under the tax laws administered by that agency, and the specific facts and circumstances of the activity or transaction were fully described in the request. If the request is for a legal ruling, the request shall specifically so state. (2) The board responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to tax, or stating the conditions under which the activity or transaction is subject to tax. In the case where a chief counsel ruling is issued, the ruling shall be signed by the chief counsel or his or her designee. (3) In reasonable reliance on the board’s written advice, the person did not remit the tax due. (4) The liability for taxes applied to a particular activity or transaction which occurred before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice. (5) The tax consequences expressed in the board’s written advice were not subsequently changed by any of the following: (A) A change in statutory law or case law. (B) A change in federal interpretation in cases where the board’s written advice was predicated upon federal interpretation. (C) A change in material facts or circumstances relating to the taxpayer. (c) Any person seeking relief under this section shall file with the board all of the following: (1) A copy of the person’s written request to the board and a copy of the board’s written advice. (2) A statement signed under penalty of perjury, setting forth the facts on which the claim is based. (3) Any other information which the board may require. (d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person. (e) If written advice is issued pursuant to this section, it shall include a declaration that the tax consequences expressed in the advice may be subject to change for any of the reasons specified in paragraph (5) of subdivision (b) and that it is the duty of the taxpayer to be aware of any of these possible changes. (f) This section does not apply if the taxpayer’s request for written advice pursuant to paragraph (1) of subdivision (b) contained a misrepresentation or omission of one or more material facts. (g) For purposes of subdivision (a), the board shall waive only that portion of tax, penalties, interest, and additions to tax attributable to the actions taken by the taxpayer after receipt of the written advice of the board which were in reasonable reliance on the written advice. (h) Chief counsel rulings shall be issued as provided in published guidelines. (Added by Stats. 1988, Ch. 1573, Sec. 2.)
  72. 21013.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

    Verify source ↗

    Taxpayers may be reimbursed for reasonable appeal-related fees and expenses if they file a claim and the State Board of Equalization finds the Franchise Tax Board’s position unreasonable.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21013. (a) (1) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to an appeal before the State Board of Equalization if all of the following conditions are met: (A) The taxpayer files a claim for the fee and expenses with the State Board of Equalization. (B) The State Board of Equalization, in its sole discretion, finds that the action taken by the Franchise Tax Board staff was unreasonable. (2) For purposes of this section: (A) Fees and expenses related to an appeal before the State Board of Equalization do not include fees and expenses incurred in cases where an appeal has been filed, but resolved before the Franchise Tax Board’s written statement of its position has been submitted to the State Board of Equalization. (B) Fees may be awarded in excess of the fees paid or incurred if the fees are less than the reasonable fees because an individual representing the taxpayer is entitled to be reimbursed for no fee or for a fee which, taking into account all the facts and circumstances, is no more than a nominal fee. This subparagraph shall apply only if the award is paid to the individual or the individual’s employer. (b) (1) To determine whether the Franchise Tax Board staff has been unreasonable, the State Board of Equalization shall consider whether the Franchise Tax Board has established that its position in the appeal was substantially justified. (2) For purposes of paragraph (1), the position of the Franchise Tax Board shall be presumed not to be substantially justified if its staff did not follow its applicable published guidance in the appeal. This presumption may be rebutted. (3) For purposes of paragraph (2), the term “applicable published guidance” means either of the following: (A) A regulation, legal ruling, notice, information release, or announcement. (B) Any chief counsel ruling or determination letter issued to a taxpayer. (c) The amount of reimbursed fees and expenses shall be determined by the State Board of Equalization and shall be limited to the following: (1) Fees and expenses incurred after the date of a notice of proposed deficiency assessment or jeopardy assessment, or a denial of a claim for refund. (2) If the State Board of Equalization finds that the Franchise Tax Board staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those which relate to the issues where the Franchise Tax Board staff was unreasonable. (d) Any proposed determination by the State Board of Equalization pursuant to this section shall be available as a public record for at least 10 days prior to the effective date of that determination. (e) The amendments made by the act amending this subdivision are effective for fees and expenses incurred more than 180 days after the effective date of the act amending this subdivision. (Amended by Stats. 1999, Ch. 931, Sec. 34. Effective October 10, 1999.)
  73. 21014.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

    Verify source ↗

    Board officers and employees may not knowingly investigate or surveil people for nontax administrative purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21014. (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes. (b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment. (c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities. (d) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations which include income or franchise tax violations. (e) For the purposes of this section: (1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency. (2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants. (f) This section shall not be construed to prohibit audits by the board on behalf of the Fair Political Practices Commission for purposes of administering and enforcing the Political Reform Act of 1974 (Title 9 (commencing with Section 81000) of the Government Code). This section also shall not be construed to prohibit the board from carrying out its duties with respect to other nontax laws. (Added by Stats. 1988, Ch. 1573, Sec. 2.)
  74. 21015.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

    Verify source ↗

    The board may waive or choose not to impose certain penalties if the failure to comply was not willful and did not harm the state’s best interests.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21015. (a) The board may either refrain from imposing or waive the penalties authorized under Section 19011 and subdivision (a) of Section 19141.5, where it is determined, on a case-by-case basis, that the failure to comply did not jeopardize the best interests of the state and is not due to any willful neglect or any intent not to comply. (b) This section shall be operative for penalties that may be or were assessed or imposed on or after January 1, 1995. (Added by Stats. 1995, Ch. 490, Sec. 4. Effective January 1, 1996.)
  75. 21015.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

    Verify source ↗

    Before most tax levies, the board must give the person written notice of rights and mail it at least 30 days before the first levy. The person can request one review, and levy actions are suspended while that review is pending.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21015.5. (a) (1) No levy may be made on any property or property right of any person unless the board has notified the person in writing of his or her rights as described in subparagraph (C) of paragraph (3) before the levy is made. Except as provided in subdivision (f), the notice shall be required only once for the taxable period to which the unpaid tax specified in subparagraph (A) of paragraph (3) relates. The notice shall not be required if the unpaid tax for which notice would otherwise be required under this paragraph is consolidated for collection purposes with a preexisting unpaid tax for which notice has been given under this paragraph. (2) The notice required by paragraph (1) shall be made by first-class mail to the address of record not less than 30 days before the day of the first levy with respect to the amount of the unpaid tax for the taxable period. Notice under paragraph (1) is not required if previous mail to the same address was returned undelivered with no forwarding address. (3) The notice required under paragraph (1) shall specify, in simple and nontechnical terms, all of the following: (A) The amount of unpaid tax. (B) A telephone number to call in the event of any questions. (C) The right of the person to request a review during the 30-day period described in paragraph (2). (D) The proposed action or actions that may be taken by the Franchise Tax Board and the rights of the person with respect to the action or actions, including a brief statement that sets forth all of the following: (i) The provisions of California law relating to levy and sale of property. (ii) The procedures applicable to the levy and sale of property under California law. (iii) The independent departmental administrative review available to the taxpayers with respect to the levy and sale and the procedures to obtain that review. (iv) The alternatives available to taxpayers that could prevent levy on property, including installment agreements under Section 19008. (v) California legal requirements and procedures with respect to the release of levy. (b) (1) The Taxpayers’ Rights Advocate shall establish procedures for an independent departmental administrative review for taxpayers who request review under subparagraph (C) of paragraph (3) of subdivision (a). (2) A person shall be entitled to only one review under this section with respect to the taxable period to which the unpaid tax specified in subparagraph (A) of paragraph (3) of subdivision (a) relates. (3) An independent departmental administrative review under this subdivision shall be conducted by an officer or employee, or officers or employees, who have had no prior involvement with respect to the unpaid tax specified in subparagraph (A) of paragraph (3) of subdivision (a) before the first review under this section or Section 19225. A taxpayer may waive the requirement of this paragraph. Administrative review under this subdivision is not subject to Chapter 4.5 (commencing with Section 11400) of Part 1 of Division 3 of the Government Code. (c) (1) The person or persons conducting the independent departmental administrative review shall obtain verification that the requirements of any applicable law or administrative procedures have been met by the board. (2) The taxpayer may raise during the review any relevant issue relating to the unpaid tax or the lien, including any of the following: (A) Appropriate spousal defenses. (B) Challenges to the appropriateness of collection actions. (C) Offers of collection alternatives, that may include the posting of a bond, the substitution of other assets, an installment agreement, or an offer in compromise. (3) The determination of the person or persons conducting the review under this subdivision shall take into consideration all of the following: (A) The verification presented under paragraph (1). (B) The issues raised under paragraph (2). (C) Whether any proposed collection action balances the need for the efficient collection of taxes with the legitimate concern of the person that any collection action not be more intrusive than necessary. (4) An issue may not be raised during the review if: (A) The issue was raised and considered at a previous review under this section or in any other administrative or judicial proceeding. (B) The person seeking to raise the issue participated meaningfully in the review or proceeding. (C) The issue meets the requirements of clause (i) or (ii) of Section 6702(b)(2)(A) of the Internal Revenue Code, as modified by Section 19179. This paragraph does not apply to any issue with respect to a change in circumstances of that person that affects the determination. (d) If review is requested under subparagraph (C) of paragraph (3) of subdivision (a), the levy actions that are the subject of the requested review shall be suspended for the period during which the review is pending. In no event shall any period expire before the 15th day after the day upon which there is a final determination in the review. (e) This section does not apply if the board has made a finding under Section 19081 or Section 19082 that the collection of tax is in jeopardy except that the taxpayer shall be given the opportunity for the review described in this section within a reasonable period of time after the levy. (f) If the board holds in abeyance the collection of a liability imposed under Part 10 (commencing with Section 17001) or Part 10.2 (commencing with Section 18401), that is final and otherwise due and payable, for a period in excess of six months from the date the hold is first placed on the account, the board shall thereafter mail to the taxpayer a notice prior to issuing a levy or filing or recording a notice of state tax lien. (g) This section is operative for collection actions initiated after the date which is 180 days after the effective date of the act adding this section. (h) Notwithstanding any other provision of this section, if the board determines that any portion of a request for review under this section meets the requirements of clause (i) or (ii) of Section 6702(b)(2)(A) of the Internal Revenue Code, as modified by Section 19179, then the Franchise Tax Board may treat that portion as if it were never submitted and that portion shall not be subject to any further administrative or judicial review. (Amended by Stats. 2010, Ch. 14, Sec. 54. (SB 401) Effective January 1, 2011.)
  76. 21015.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

    Verify source ↗

    The Franchise Tax Board must release certain liens and return certain sale proceeds for an innocent investor’s principal residence if the required notification and proof are provided.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21015.6. (a) No levy may be made on the principal residence of any innocent investor or the proceeds from the sale or other transaction involving the principal residence of an innocent investor upon notification to the Franchise Tax Board that the residence is the principal residence of an innocent investor and substantiation of both of the following: (1) The basis for that levy is an underpayment of any tax imposed under Part 10 (commencing with Section 17001) for any taxable year ending on or before December 31, 2000, that is attributable to an abusive tax shelter. (2) The principal residence is owned by an innocent investor. (b) Any state tax lien recorded under Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code, including a state tax lien described under Section 522(c)(2)(B) of Title 11 of the United States Code, relating to state tax liens after bankruptcy, on the principal residence of an innocent investor shall be released without satisfaction of the lien upon notification to the Franchise Tax Board that the residence is the principal residence of an innocent investor and substantiation of both of the following: (1) The basis for that lien is an underpayment of any tax imposed under Part 10 (commencing with Section 17001) for any taxable year ending on or before December 31, 2000, that is attributable to an abusive tax shelter. (2) The owner of that principal residence is an innocent investor. (c) For purposes of this section: (1) “Abusive tax shelter” shall satisfy both of the following requirements: (A) Be a potentially abusive tax shelter within the meaning of Section 6112 of the Internal Revenue Code. (B) With respect to which either of the following has occurred: (i) The Internal Revenue Service has imposed a penalty under Section 6700 or 6701 of the Internal Revenue Code. (ii) The Franchise Tax Board has imposed a penalty under Section 19177 or 19178. (2) “Innocent investor” means any individual (or the spouse or former spouse of that individual) that satisfies each of the following requirements: (A) Is liable for underpayment of any tax imposed under Part 10 (commencing with Section 17001) for any taxable year ending on or before December 31, 2000, that is attributable to ownership of an interest in an abusive tax shelter. (B) Had no responsibility for the creation, promotion, operation, management, or control of the abusive tax shelter. (C) During the tax years to which the underpayment described in subparagraph (A) relates, reasonably believed that the tax treatment of an item attributable to an abusive tax shelter was, more likely than not, the proper tax treatment. (3) “Principal residence” includes any property that qualifies as a declared homestead as defined in Section 704.910 of the Code of Civil Procedure. (d) Notification required by this section shall be made in the manner prescribed in forms and instructions of the Franchise Tax Board. (e) (1) If, after January 1, 2002, the Franchise Tax Board has received proceeds from the sale of a principal residence by either levy or the satisfaction of a lien, the amounts received shall be returned to the owner upon notification to the Franchise Tax Board that the residence was the principal residence of an innocent investor and substantiation as specified in subdivision (a) or (b). The notification shall be made in writing and shall be considered a request for the return of the proceeds from the sale of the principal residence. (2) If the Franchise Tax Board fails to mail notice of denial of the request for the return of the proceeds from the sale of the principal residence within six months after the date the request was submitted, the owner may, prior to the mailing of the notice of denial of the request, consider the request denied and may, in accordance with subdivision (f), bring an action against the Franchise Tax Board for the return of the proceeds from the sale of the principal residence. (3) Amounts returned pursuant to paragraph (1) shall include interest at the adjusted annual rate established under Section 19521 from the date the amounts are received by the Franchise Tax Board until the date the amounts are returned. (4) Any amounts required to be returned pursuant to this subdivision shall first be credited against any amount due from the owner (other than an underpayment of tax described in subparagraph (A) of paragraph (2) of subdivision (c)) and the balance, if any, shall be returned to the owner. (5) No amount may be credited or returned pursuant to this subdivision unless the notification and substantiation described in paragraph (1) occur before the expiration of the one-year period beginning on the date the proceeds are received by the Franchise Tax Board. (f) (1) If the Franchise Tax Board denies a request for the return of the proceeds from the sale of a principal residence, the owner of the residence may bring an action against the Franchise Tax Board for the return, in whole or in part, of the proceeds the Franchise Tax Board received by levy or in satisfaction of a lien. (2) The action described in paragraph (1) must be filed within one year from the date the proceeds are received by the Franchise Tax Board or within 90 days after the Franchise Tax Board notifies the owner of the denial of his or her request for the return of the proceeds from the sale of the principal residence, whichever period expires later. (3) Except as otherwise provided in this subdivision, an action brought pursuant to this subdivision shall be governed by the provisions of law applicable to an action authorized under Section 19382. (Amended by Stats. 2002, Ch. 664, Sec. 207. Effective January 1, 2003.)
  77. 21016.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

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    The board must release a levy in certain situations and must not sell seized property until it has notified the taxpayer in writing of levy exemptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21016. (a) The board shall release any levy issued pursuant to Part 10.2 (commencing with Section 18401) on any property in the event of any circumstances deemed appropriate by the board, including, but not limited to, the following: (1) The expense of the sale process to the state exceeds the liability for which the levy is made. (2) The Taxpayers’ Rights Advocate orders the release of the levy upon his or her finding that the levy threatens the health or welfare of the taxpayer or his or her spouse and dependents or family. (3) The proceeds from the sale would not result in a reasonable reduction of the debt. (4) The levy was issued not in accordance with administrative procedures. (5) The taxpayer has entered into an installment payment agreement under Section 19008 to satisfy the tax liability for which the levy was made, unless that or another agreement allows for the levy. (6) The release of the levy will facilitate the collection of the tax liability or will be in the best interest of the taxpayer and the state. (b) The board shall not sell any seized property until it has first notified the taxpayer in writing of the exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure. (c) This section shall not apply to the seizure of any property as a result of a jeopardy assessment authorized by Article 5 (commencing with Section 19081) of Chapter 4 of Part 10.2. (d) In the case of a levy on salary or wages payable to or received by the taxpayer, in accordance with Chapter 5 (commencing with Section 706.010) of Division 2 of Title 9 of the Code of Civil Procedure, upon agreement with the taxpayer that the tax is not collectible, the board shall release the levy as soon as practicable. This subdivision shall not apply if the debt for which the levy is issued has been discharged from collectibility pursuant to Section 16301.6 of the Government Code, except if the debt is satisfied. (e) The amendments made by the act adding this subdivision are operative for salary or wages subject to levy on or after the effective date of the act adding this subdivision. (Amended by Stats. 1999, Ch. 931, Sec. 35. Effective October 10, 1999.)
  78. 21017.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

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    Exemptions from levy must be adjusted to reflect California Consumer Price Index changes when the CPI change is more than 5% higher than any previous adjustment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21017. Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) of Division 2 to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment. (Added by Stats. 1988, Ch. 1573, Sec. 2.)
  79. 21018.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

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    A person may seek reimbursement from the board for certain charges or fees caused by an erroneous levy, processing action, or collection action, and claims must be filed within 90 days.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21018. (a) A person may file a claim with the board for reimbursement of charges or fees imposed on the person by an unrelated business entity as the direct result of an erroneous levy, erroneous processing action, or erroneous collection action by the board. Charges that may be reimbursed include an unrelated business entity’s usual and customary charge for complying with the levy instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy, erroneous processing action, or erroneous collection action and are paid by the person and not waived by the unrelated business entity or otherwise reimbursed. Each claimant applying for reimbursement shall file a claim with the board which shall be in such form as may be prescribed by the board. In order for the board to grant a claim, the board shall determine that all of the following conditions have been satisfied: (1) The erroneous levy, erroneous processing action, or erroneous collection action was caused by an error made by the board. (2) Prior to the erroneous levy, erroneous processing action, or erroneous collection action, the person responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the person’s position. This provision may be waived by the board for reasonable cause. (3) The charge or fee has not been waived by the unrelated business entity or otherwise reimbursed. (b) Claims pursuant to this section shall be filed within 90 days from the date of the erroneous levy, erroneous processing action, or erroneous collection action. Within 30 days from the date the claim is received, the board shall respond to the claim. If the board denies a claim, the claimant shall be notified in writing of the reason or reasons for the denial of the claim. The board may extend the period for filing a claim under this section. (c) Charges and fees that may be reimbursed under the authority of this section are limited to the usual and customary charges and fees imposed by a business entity in the ordinary course of business. (Amended by Stats. 2005, Ch. 349, Sec. 5. Effective January 1, 2006.)
  80. 21019.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

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    The board must give the taxpayer advance notice before filing or recording certain tax liens, and must release the lien in specified error or hardship situations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21019. (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the board shall mail to the taxpayer a preliminary notice. The notice shall specify the statutory authority of the board for filing or recording the lien, indicate the earliest date on which the lien may be filed or recorded, and state the remedies available to the taxpayer to prevent the filing or recording of the lien. In the event tax liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent. (b) The lien shall not be filed or recorded if the taxpayer demonstrates to the board by substantial evidence, within 30 days after receiving the notice, that a filing or recording of a lien would be in error. The preliminary notice required by this section shall not apply to jeopardy assessments authorized by Article 5 (commencing with Section 19081) of Chapter 4 of Part 10.2. (c) If after filing or recording the lien, the board determines that its action was in error, it shall mail a release to the taxpayer and the entity recording the lien as soon as possible, but not later than seven working days, after this determination or the receipt of the lien recording information, whichever is later. The release shall contain a statement that the lien was filed in error. If the erroneous lien is obstructing a lawful transaction, the board shall immediately issue a release of lien to the appropriate party. Upon the request of the taxpayer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed. (d) The procedures described in subdivision (c) shall apply to liens that are filed or recorded in either of the following ways: (1) Not in accordance with administrative procedures. (2) After the taxpayer has entered into an installment payment agreement under Section 19008 to satisfy the tax liability for which the lien was filed or recorded, unless the agreement provides for the filing or recording of the lien. (e) If after filing or recording the lien, the board determines that a release of the lien will facilitate the collection of the tax liability or will be in the best interest of the taxpayer and the state, it shall mail a release of that lien to the taxpayer and the entity recording the lien. If the lien is obstructing a lawful transaction and its release will facilitate the collection of the tax liability, or will be in the best interest of the taxpayer and the state, the board shall immediately do both of the following: (1) Issue a release of lien to the appropriate party. (2) Upon the request of the taxpayer, mail a copy of the release to the credit reporting companies, financial institutions, or any creditor whose name and address is provided by the taxpayer. (f) This section shall not limit the circumstances in which the Franchise Tax Board may release a lien. The Franchise Tax Board may release a lien under any circumstances to facilitate the collection of the tax liability or, if that release is in the best interest of the taxpayer and state, and take any action associated with the release of that lien it deems appropriate. (g) The amendments made by the act adding this subdivision are operative on or after January 1, 1998. (Amended by Stats. 1997, Ch. 600, Sec. 16. Effective January 1, 1998.)
  81. 21020.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

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    The board cannot suspend a taxpayer under the cited sections unless it first mails a preliminary notice, and that notice must be sent at least 60 days before the stated suspension date.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21020. For the purposes of Part 11 (commencing with Section 23001) of Division 2 only, a taxpayer shall not be suspended pursuant to Section 23301, 23301.5, or 23775 unless the board has mailed a notice preliminary to suspension which indicates that the taxpayer will be suspended by a date certain pursuant to Section 23301, 23301.5, or 23775, as the case may be. The notice preliminary to suspension shall be mailed to the taxpayer at least 60 days before the date certain. (Added by Stats. 1988, Ch. 1573, Sec. 2.)
  82. 21021.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

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    A taxpayer aggrieved by reckless disregard of board procedures may sue the State of California for damages in superior court, and the court can also impose up to $10,000 if the taxpayer’s position is frivolous.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21021. (a) If any officer or employee of the board recklessly disregards board published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court. (b) In any action brought under subdivision (a), upon a finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following: (1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions. (2) Reasonable litigation costs, as defined for purposes of Section 19717. (c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff which contributed to the damages. (d) Whenever it appears to the court that the taxpayer’s position in the proceedings brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001). (Amended by Stats. 2016, Ch. 86, Sec. 290. (SB 1171) Effective January 1, 2017.)
  83. 21022.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

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    A taxpayer may sue the State of California for damages in superior court if a board officer or employee intentionally settles or compromises a tax matter in exchange for information, subject to the stated exception and time limit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21022. (a) Except as provided in subdivision (f), if any officer or employee of the board intentionally settles the determination or compromises the collection of any tax due from an attorney, certified public accountant, or tax preparer (as defined in subdivision (b) of Section 19169) representing a taxpayer, in exchange for information conveyed by the taxpayer to the attorney, certified public accountant, or tax preparer for purposes of obtaining advice concerning the taxpayer’s tax liability, the taxpayer may bring a civil action for damages against the State of California in superior court. The civil action shall be the exclusive remedy for recovering damages resulting from the acts described in this subdivision. (b) In any action brought under subdivision (a), upon the finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the lesser of five hundred thousand dollars ($500,000) or the sum of all the following: (1) Actual, direct economic damages sustained by the plaintiff as a proximate result of the information disclosure. (2) The costs of the action. (c) Damages shall not include the taxpayer’s liability for any civil or criminal penalties or other losses attributable to incarceration or the imposition of other criminal sanctions. (d) Notwithstanding any other provision of law, an action to enforce liability created under this section may be brought without regard to the amount in controversy, and may be brought only within two years after the date the actions creating the liability would have been discovered by the exercise of reasonable care. (e) Upon certification of the executive officer of the board, or the executive officer’s delegate, that criminal charges have been filed against the taxpayer, the court before which an action under this section is pending shall stay all proceedings with respect to the action, pending the resolution of those criminal charges. Certification authorized by this subdivision shall comply with the requirements of Section 19542. (f) Subdivision (a) shall not apply to information conveyed to an attorney, certified public accountant, or tax preparer for the purpose of perpetrating a fraud or crime. (g) This section is operative for actions filed on or after January 1, 1998. (Added by Stats. 1997, Ch. 600, Sec. 17. Effective January 1, 1998.)
  84. 21023.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

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    If a joint tax return amount is due and the spouses are no longer married or living together, the board must disclose certain collection information in writing when either person makes a written request.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21023. (a) Notwithstanding Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2, if any amount with respect to a joint return is due and payable and the individuals filing the return are no longer married or no longer reside in the same household, the board shall, upon request in writing by either of these individuals, disclose in writing to the requesting individual whether the board has attempted to collect the amount due from the other individual, the general nature of the collection activities, and the amount collected. (b) This section is operative for requests made on or after January 1, 1998. (Added by Stats. 1997, Ch. 600, Sec. 18. Effective January 1, 1998.)
  85. 21024.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

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    In certain tax appeals, the board must produce reasonable and probative information about the amount assessed when the taxpayer meets the stated conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21024. For appeals filed under Section 19045 or 19324, on or after January 1, 1998, the board shall have the burden of producing reasonable and probative information, in addition to the information described in subdivision (a), concerning the amount assessed if a taxpayer does both of the following: (a) Asserts a reasonable dispute with respect to either of the following: (1) An item of income reported on an information return filed with the board pursuant to Section 18637, 18638, 18639, 18640, 18641, 18642, 18643, 18644, 18645, 18646, or 18647 by a third party. (2) Wage information reported or furnished to the Employment Development Department and accessible to the board under subdivision (g) of Section 1088 of, or subdivision (e) of Section 13050 of, the Unemployment Insurance Code or an exchange of information agreement. (b) Fully cooperates with the board, including, but not limited to, providing, within a reasonable period of time, access to and inspection of all witnesses, information, and documents within the control of the taxpayer as reasonably requested by the board. (Added by Stats. 1997, Ch. 600, Sec. 19. Effective January 1, 1998.)
  86. 21025.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

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    If the board gets a taxpayer payment but cannot match it to the taxpayer, it must use reasonable efforts to notify the taxpayer within 60 days.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21025. If a payment is received on or after January 1, 1998, by the board from a taxpayer and the board cannot associate the payment with the taxpayer, the board shall make reasonable efforts to notify the taxpayer of the inability within 60 days after the receipt of the payment. (Added by renumbering Section 20125 by Stats. 2014, Ch. 71, Sec. 166. (SB 1304) Effective January 1, 2015.)
  87. 21026.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

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    The board must mail each taxpayer with a tax delinquent account a written notice of the delinquency amount at least annually, subject to an exception in subdivision (b).

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21026. (a) Except as otherwise provided in subdivision (b), for taxable years beginning on or after January 1, 1998, the board shall, not less than annually, mail a written notice to each taxpayer who has a tax delinquent account of the amount of the tax delinquency as of the date of the notice. (b) Subdivision (a) shall not apply to accounts where a previously mailed notice to the address of record was returned to the board as undeliverable, or to accounts that are discharged from accountability pursuant to Article 2.5 (commencing with Section 12433) of Chapter 5 of Part 2 of Division 3 of Title 2 of the Government Code. (Amended by Stats. 2017, Ch. 561, Sec. 238. (AB 1516) Effective January 1, 2018.)
  88. 21027.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

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    This section treats certain designated delivery services like U.S. mail for filing and delivery purposes, and applies Treasury rules on delivery evidence and postmark dates for specified tax-related filings.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21027. (a) (1) For purposes of Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), Part 11 (commencing with Section 23001), or this part or any other law that is applicable to the mailing of any returns, payments, or any other items required to be filed under Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), Part 11 (commencing with Section 23001), or this part, any reference in Section 11003 of the Government Code to the United States mail shall be treated as including a reference to any designated delivery service, and any reference in that section to a post office cancellation mark shall be treated as including a reference to any date recorded electronically by a designated delivery service, kept in the regular course of the designated delivery service’s business, or marks on the cover in which any item is to be delivered to the board that indicate the date on which the item was given to the designated delivery service for delivery. (2) For purposes of this section, “designated delivery service” means any delivery service provided by a trade or business if that service is designated by the Secretary of the Treasury under the authority of Section 7502(f) of the Internal Revenue Code, as amended by Public Law 104-168. (b) As revised by Treasury Decision 8932, January 10, 2001, regulations of the Secretary of the Treasury under the authority of Section 7502(c)(2) of the Internal Revenue Code (relating to prima facie evidence of delivery and postmark date for electronic filing) shall be applicable for prima facie evidence of delivery and the postmark date for purposes of Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), Part 11 (commencing with Section 23001), this part, or Section 11003 of the Government Code. (Amended by Stats. 2001, Ch. 543, Sec. 20. Effective January 1, 2002.)
  89. 21028.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. )

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    Tax advice communications with a federally authorized tax practitioner get the same confidentiality protection as attorney-client communications, and the practitioner must keep them confidential.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001 - 21028] ( Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100. ) ## 21028. (a) (1) With respect to tax advice, the protections of confidentiality that apply to a communication between a client and an attorney, as set forth in Article 3 (commencing with Section 950) of Chapter 4 of Division 8 of the Evidence Code, also shall apply to a communication between a taxpayer and any federally authorized tax practitioner to the extent the communication would be considered a privileged communication if it were between a client and an attorney. A federally authorized tax practitioner has the legal obligation and duty to maintain confidentiality with respect to such communication. (2) Paragraph (1) may only be asserted in any noncriminal tax matter before the Franchise Tax Board. (3) For purposes of this section: (A) “Federally authorized tax practitioner” means any individual who is authorized under federal law to practice before the Internal Revenue Service if the practice is subject to federal regulation under Section 330 of Title 31 of the United States Code, as provided by federal law as of January 1, 2000. (B) “Tax advice” means advice given by an individual with respect to a state tax matter, which may include federal tax advice if it relates to the state tax matter. For purposes of this subparagraph, “federal tax advice” means advice given by an individual within the scope of his or her authority to practice before the federal Internal Revenue Service on noncriminal tax matters. (C) “Tax shelter” means a partnership or other entity, any investment plan or arrangement, or any other plan or arrangement if a significant purpose of that partnership, entity, plan, or arrangement is the avoidance or evasion of federal income tax or the avoidance or evasion of the tax imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001). (b) The privilege under subdivision (a) does not apply to any written communication between a federally authorized tax practitioner and any person, or any director, officer, employee, agent, or representative of the person, or any other person holding a capital or profits interest in the person in connection with the promotion of the direct or indirect participation of the person in any tax shelter (as defined in Section 6662(d)(2)(C)(ii) of the Internal Revenue Code as modified by substituting the phrase “income or franchise tax” for “Federal income tax”), or in any proceeding to revoke or otherwise discipline any license or right to practice by any governmental agency. (c) This section shall be operative for communications made on or after the effective date of the act adding this section. (Added by Stats. 2009, Ch. 411, Sec. 2. (AB 129) Effective October 11, 2009.)
  90. 211.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section keeps certain fruit, nut, grapevine, and timber property-tax exemptions in place, with special treatment for damaged trees and vines after specified freezes, winds, and wildfires.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 211. (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 Article XIII of the California Constitution. (2) For purposes of exemption pursuant to this subdivision, any fruit- or nut-bearing tree, or any grapevine, severely damaged during the exemption period by the December 1990 freeze so as to require pruning to the trunk or bud union to establish a new shoot as a replacement for the damaged tree or grapevine, shall be considered a new planting in orchard or vineyard form. (3) For purposes of exemption pursuant to this subdivision, any fruit- or nut-bearing tree severely damaged during the exemption period by the December 1998 freeze or the January 2007 freeze so as to require pruning to the trunk or bud union to establish a new shoot as a replacement for the damaged tree shall be considered a new planting in orchard form. (4) For purposes of exemption pursuant to this subdivision, any fruit- or nut-bearing tree, or any grapevine, severely damaged during the exemption period by the extremely strong and damaging winds that commenced on October 20, 2007, that were the subject of the Governor’s November 2, 2007, proclamation of a state of emergency so as to require pruning to the trunk or bud union to establish a new shoot as a replacement for the damaged tree or grapevine, shall be considered a new planting in orchard form. (5) For purposes of exemption pursuant to this subdivision, any fruit- or nut-bearing tree, or any grapevine, severely damaged during the exemption period by the wildfires that commenced on October 21, 2007, that were the subject of the Governor’s October 21, 2007, proclamation of a state of emergency so as to require pruning to the trunk or bud union to establish a new shoot as a replacement for the damaged tree or grapevine, shall be considered a new planting in orchard form. (b) The exemption of timber is as specified in subdivision (j) of Section 3 of Article XIII of the California Constitution and Section 436. (Amended by Stats. 2008, Ch. 356, Sec. 1. Effective September 26, 2008.)
  91. 212.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Several listed property types and certain money and intangible assets are exempt from taxation.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 212. (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 taxation. (c) Intangible assets and rights are exempt from taxation and, except as otherwise provided in the following sentence, the value of intangible assets and rights shall not enhance or be reflected in the value of taxable property. Taxable property may be assessed and valued by assuming the presence of intangible assets or rights necessary to put the taxable property to beneficial or productive use. (Amended by Stats. 1995, Ch. 498, Sec. 6. Effective January 1, 1996.)
  92. 2125.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. The Equalized County Assessment Roll [2050 - 2125] ( Chapter 3 added by Stats. 1965, Ch. 219. )

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    When a county’s water-rights tax receipts have been impounded because of court litigation, any later fund allocation based on assessed property value must use an adjusted value that removes the impounded assessment amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. The Equalized County Assessment Roll [2050 - 2125] ( Chapter 3 added by Stats. 1965, Ch. 219. ) ## 2125. In any county in which tax receipts derived from the assessment of water rights have been impounded by reason of court litigation, whenever any state department, board or agency allocates funds to the county or any district lying wholly or partly within the county upon the basis of the assessed valuation of property, the value of all land, improvements and tangible personal property entered upon the local roll of the county after equalization, shall be adjusted for purposes of such allocation to eliminate the assessed valuation as to which the taxes were impounded. (Added by Stats. 1959, Ch. 1530.)
  93. 213.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Certain personal property brought into the state for specified exhibitions is exempt from taxation if it is used only for that purpose, is meant to leave afterward, and is taxed elsewhere with those taxes paid.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 213. 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 public exhibit of literary, scientific, educational, religious or artistic works in this State and is used only for these purposes while in this State. (b) It is intended to remove the property from the State following its use or exhibition here. (c) The property is subject to taxation in some other State or a foreign country while in this State and all taxes due in the other State or country are paid when the exemption is claimed. (Enacted by Stats. 1939, Ch. 154.)
  94. 213.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Certain owners or possessors of exempt property must allow free use as a polling place if the registrar of voters makes a written request at least 60 days before the election.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 213.5. 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 the registrar makes written request for the use of such property at least 60 days before the date of the election. The registrar shall not be entitled to the use of any property used for the practice of religion if the owner or possessor files with him at least 45 days before the election an affidavit that (a) the space requested will be required for the ordinary and usual purposes of the owner or possessor on the day of the election, setting forth what such use will be, or (b) by reason of any contract, or condition, or covenant in a deed, made or delivered before July 1, 1965, the use of any portion of such property by the registrar of voters would breach such contract, condition, or covenant. The registrar shall not be entitled to the use of other property if an affidavit under (b) is filed with him. As used in this section, registrar of voters means county clerk in counties having no registrar of voters. A county using this section shall insure itself, its employees, the owner, and the person in possession of the property against any liability for any injury connected with the use of the property as a polling place. Use of property under this section shall be considered to be exclusively for religious, hospital, or charitable purposes. (Added by Stats. 1965, Ch. 873.)
  95. 213.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section says volunteer fire department property can count as property used for religious, hospital, scientific, or charitable purposes if the department meets specified exemption requirements, and organizations must file a valid clearance certificate with the assessor to be treated as exempt.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 213.7. (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 exemption either under Section 23701d or 23701f of this code or under Section 501(c)(3) or 501(c)(4) of the Internal Revenue Code. This section shall not be construed to enlarge the “welfare exemption” to apply to organizations qualified under Section 501(c)(3) or 501(c)(4) of the Internal Revenue Code, but not otherwise qualified for the “welfare exemption” under other provisions of this code. (b) As used in this section, “volunteer fire department” means any fund, foundation or corporation regularly organized for volunteer fire department purposes, that qualified as an exempt organization on or before January 1, 1969, either under Section 23701d or 23701f of this code or under Section 501(c)(3) or 501(c)(4) of the Internal Revenue Code, having official recognition and full or partial support of the government of the county, city, or district in which the volunteer fire department is located, and that has functions having an exclusive connection with the prevention and extinguishing of fires within the area of the county, city, or district extending official recognition for the benefit of the public generally and to lessen the burdens of the entity of government which would otherwise be obligated to furnish such fire protection. (c) For purposes of subdivision (a), an organization shall not be deemed to be qualified as an exempt organization unless the organization files with the assessor a valid organizational clearance certificate issued pursuant to Section 254.6. (Amended by Stats. 2003, Ch. 471, Sec. 10. Effective January 1, 2004.)
  96. 2131.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES [2131 - 2134] ( Part 3.5 added by Stats. 1966, 1st Ex. Sess., Ch. 115. )

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    County supervisors may require certain multi-county districts to levy taxes or assessments under this part, and district directors may also adopt the needed resolution in specified circumstances.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES [2131 - 2134] ( Part 3.5 added by Stats. 1966, 1st Ex. Sess., Ch. 115. ) ## 2131. (a) Notwithstanding any provision of law to the contrary, the board of supervisors of any county in which a portion of the territory of a district described in this section is located may, by adoption of a resolution on or before the first day of January of any year, require such district to cause the levy of any district tax or assessment in accordance with the provisions of this part. If the board of supervisors has adopted such a resolution, the board of directors of the district shall, on or before the last day of January following adoption of the board of supervisors’ resolution, adopt a resolution, or the board of directors may, without such action by the board of supervisors, adopt such a resolution on or before the last day of January of any year, to cause the levy of any district tax or assessment in accordance with the provisions of this part, if: (1) The territory within the boundaries of the district is situated in more than one county; and (2) The portion of the district tax or assessment levied on locally assessable property is imposed according to the value of such property as it appears on the local rolls in the respective counties in which the district is situated. (b) As used in this part, “district” means an agency of the state, formed pursuant to general law or special act, for the local performance of governmental or proprietary functions within limited boundaries. “District” shall exclude the following: (1) The state. (2) A county. (3) A city. (4) A special assessment district. (5) An improvement district. (6) A county service area. (7) A metropolitan water district. (c) As used in this part, “board of directors” means the legislative body or governing board of a district. (d) A resolution adopted pursuant to this section shall remain in effect for at least one year but may be rendered ineffective at any time thereafter by a resolution so stating adopted on or before the last day of January of the year in which the levy of the district’s tax or assessment shall no longer be imposed in accordance with the provisions of this part. (Amended by Stats. 1972, Ch. 1135.)
  97. 2132.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES [2131 - 2134] ( Part 3.5 added by Stats. 1966, 1st Ex. Sess., Ch. 115. )

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    If a resolution was adopted under Section 2131, the board of directors must calculate the district’s required revenue and divide it among the counties based on relative full values.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES [2131 - 2134] ( Part 3.5 added by Stats. 1966, 1st Ex. Sess., Ch. 115. ) ## 2132. (a) If a resolution has been adopted pursuant to Section 2131, the board of directors shall: (1) Determine the total amount of revenue required by the district which will be derived from an ad valorem tax or ad valorem assessment on property on the secured roll. (2) Divide the amount determined pursuant to paragraph (1) among the counties in which the district is situated in the proportions that the estimated full values of taxable property on the secured roll within the district in the respective counties bear to the estimated total full value of such property within the district. (b) The estimated full value shall be determined by adding the figures for the several counties. (Amended by Stats. 1984, Ch. 678, Sec. 37.)
  98. 2133.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES [2131 - 2134] ( Part 3.5 added by Stats. 1966, 1st Ex. Sess., Ch. 115. )

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    The board of directors must, in specified cases, report revenue amounts to county auditors by September 1 each year or fix district tax rates and promptly send each county auditor a statement of the rate.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES [2131 - 2134] ( Part 3.5 added by Stats. 1966, 1st Ex. Sess., Ch. 115. ) ## 2133. (a) If a district has been formed under an enabling act which does not provide that the board of directors shall fix district tax rates, any board of directors which has adopted a resolution pursuant to Section 2131 shall certify, on or before September 1st of each year, to the auditor of each county in which the district is located the total amount of revenue to be derived from an ad valorem tax or assessment on property within the district on the county’s secured roll, as such total is determined pursuant to Section 2132. (b) If a district has been formed under an enabling act which requires the board of directors to fix district tax rates, any board of directors which has adopted a resolution pursuant to Section 2131 shall fix the rate of district tax for each county in which the district is located at the rate which is necessary in order to raise the amount of revenue apportioned to each such county pursuant to Section 2132. Immediately after fixing such rates, the board of directors shall transmit to the auditor of each county in which the district is located a statement of the rate of district tax fixed by the board of directors for such county. (Amended by Stats. 1967, Ch. 1192.)
  99. 2134.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES [2131 - 2134] ( Part 3.5 added by Stats. 1966, 1st Ex. Sess., Ch. 115. )

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    A district covered by this part may levy a tax in one or more counties above the usual maximum rate if total revenue from all counties does not exceed what would have been collected at the maximum rate in all counties.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES [2131 - 2134] ( Part 3.5 added by Stats. 1966, 1st Ex. Sess., Ch. 115. ) ## 2134. Any district levying or causing to be levied a tax in accordance with the provisions of this part may levy or cause to be levied a tax in one or more counties in excess of any maximum tax rate established by law or pursuant to law; provided that the total revenue to be received from the tax levies in all counties does not exceed the total revenue which would have been received by the district by levying the tax at the maximum rate in all counties without complying with the provisions of this part. (Repealed and added by Stats. 1967, Ch. 1192.)
  100. 214.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Certain property used exclusively for religious, hospital, scientific, charitable, school, nursery school, housing, shelter, employee, and related exempt purposes is exempt from taxation if the listed ownership, use, and filing conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214. (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 exempt from taxation, including ad valorem taxes to pay the interest and redemption charges on any indebtedness approved by the voters prior to July 1, 1978, or any bonded indebtedness for the acquisition or improvement of real property approved on or after July 1, 1978, by two-thirds of the votes cast by the voters voting on the proposition, if: (1) The owner is not organized or operated for profit. However, in the case of hospitals, the organization shall not be deemed to be organized or operated for profit if, during the immediately preceding fiscal year, operating revenues, exclusive of gifts, endowments, and grants-in-aid, did not exceed operating expenses by an amount equivalent to 10 percent of those operating expenses. As used herein, operating expenses include depreciation based on cost of replacement and amortization of, and interest on, indebtedness. (2) No part of the net earnings of the owner inures to the benefit of any private shareholder or individual. (3) The property is used for the actual operation of the exempt activity, and does not exceed an amount of property reasonably necessary to the accomplishment of the exempt purpose. (A) For the purposes of determining whether the property is used for the actual operation of the exempt activity, consideration shall not be given to use of the property for either or both of the following described activities if that use is occasional: (i) The owner conducts fundraising activities on the property and the proceeds derived from those activities are not unrelated business taxable income, as defined in Section 512 of the Internal Revenue Code, of the owner and are used to further the exempt activity of the owner. (ii) The owner permits any other organization that meets all of the requirements of this subdivision, other than ownership of the property, to conduct fundraising activities on the property and the proceeds derived from those activities are not unrelated business taxable income, as defined in Section 512 of the Internal Revenue Code, of the organization, are not subject to the tax on unrelated business taxable income that is imposed by Section 511 of the Internal Revenue Code, and are used to further the exempt activity of the organization. (B) For purposes of subparagraph (A): (i) “Occasional use” means use of the property on an irregular or intermittent basis by the qualifying owner or any other qualifying organization described in clause (ii) of subparagraph (A) that is incidental to the primary activities of the owner or the other organization. (ii) “Fundraising activities” means both activities involving the direct solicitation of money or other property and the anticipated exchange of goods or services for money between the soliciting organization and the organization or person solicited. (C) Subparagraph (A) shall have no application in determining whether paragraph (3) has been satisfied unless the owner of the property and any other organization using the property as provided in subparagraph (A) have filed with the assessor a valid organizational clearance certificate issued pursuant to Section 254.6. (D) For the purposes of determining whether the property is used for the actual operation of the exempt activity, consideration shall not be given to the use of the property for meetings conducted by any other organization if the meetings are incidental to the other organization’s primary activities, are not fundraising meetings or activities as defined in subparagraph (B), are held no more than once per week, and the other organization and its use of the property meet all other requirements of paragraphs (1) to (5), inclusive, of this subdivision. The owner or the other organization also shall file with the assessor a copy of a valid, unrevoked letter or ruling from the Internal Revenue Service or the Franchise Tax Board stating that the other organization, or the national organization of which it is a local chapter or affiliate, qualifies as an exempt organization under Section 501(c)(3) or 501(c)(4) of the Internal Revenue Code or Section 23701d, 23701f, or 23701w. (E) Subparagraph (A), (B), (C), or (D) shall not be construed to either enlarge or restrict the exemption provided for in subdivision (b) of Section 4 and Section 5 of Article XIII of the California Constitution and this section. (4) The property is not used or operated by the owner or by any other person so as to benefit any officer, trustee, director, shareholder, member, employee, contributor, or bondholder of the owner or operator, or any other person, through the distribution of profits, payment of excessive charges or compensations, or the more advantageous pursuit of their business or profession. (5) The property is not used by the owner or members thereof for fraternal or lodge purposes, or for social club purposes except where that use is clearly incidental to a primary religious, hospital, scientific, or charitable purpose. (6) The property is irrevocably dedicated to religious, charitable, scientific, or hospital purposes and, upon the liquidation, dissolution, or abandonment of the owner, will not inure to the benefit of any private person except a fund, foundation, or corporation organized and operated for religious, hospital, scientific, or charitable purposes. (7) The property, if used exclusively for scientific purposes, is used by a foundation or institution that, in addition to complying with the foregoing requirements for the exemption of charitable organizations in general, has been chartered by the Congress of the United States (except that this requirement shall not apply when the scientific purposes are medical research), and whose objects are the encouragement or conduct of scientific investigation, research, and discovery for the benefit of the community at large. The exemption provided for herein shall be known as the “welfare exemption.” This exemption is in addition to any other exemption now provided by law, and the existence of the exemption provision in paragraph (2) of subdivision (a) of Section 202 does not preclude the exemption under this section for museum or library property. Except as provided in subdivision (e), this section shall not be construed to enlarge the college exemption. (b) Property used exclusively for school purposes of less than collegiate grade and owned and operated by religious, hospital, or charitable funds, foundations, limited liability companies, or corporations, which property and funds, foundations, limited liability companies, or corporations meet all of the requirements of subdivision (a), shall be deemed to be within the exemption provided for in subdivision (b) of Section 4 and Section 5 of Article XIII of the California Constitution and this section. (c) Property used exclusively for nursery school purposes and owned and operated by religious, hospital, or charitable funds, foundations, limited liability companies, or corporations, which property and funds, foundations, limited liability companies, or corporations meet all the requirements of subdivision (a), shall be deemed to be within the exemption provided for in subdivision (b) of Section 4 and Section 5 of Article XIII of the California Constitution and this section. (d) Property used exclusively for a noncommercial educational FM broadcast station or an educational television station, and owned and operated by religious, hospital, scientific, or charitable funds, foundations, limited liability companies, or corporations meeting all of the requirements of subdivision (a), shall be deemed to be within the exemption provided for in subdivision (b) of Section 4 and Section 5 of Article XIII of the California Constitution and this section. (e) Property used exclusively for religious, charitable, scientific, or hospital purposes and owned and operated by religious, hospital, scientific, or charitable funds, foundations, limited liability companies, or corporations or educational institutions of collegiate grade, as defined in Section 203, which property and funds, foundations, limited liability companies, corporations, or educational institutions meet all of the requirements of subdivision (a), shall be deemed to be within the exemption provided for in subdivision (b) of Section 4 and Section 5 of Article XIII of the California Constitution and this section. As to educational institutions of collegiate grade, as defined in Section 203, the requirements of paragraph (6) of subdivision (a) shall be deemed to be met if both of the following are met: (1) The property of the educational institution is irrevocably dedicated in its articles of incorporation to charitable and educational purposes, to religious and educational purposes, or to educational purposes. (2) The articles of incorporation of the educational institution provide for distribution of its property upon its liquidation, dissolution, or abandonment to a fund, foundation, or corporation organized and operated for religious, hospital, scientific, charitable, or educational purposes meeting the requirements for exemption provided by Section 203 or this section. (f) Property used exclusively for housing and related facilities for elderly or handicapped families and financed by, including, but not limited to, the federal government pursuant to Section 202 of Public Law 86-372 (12 U.S.C. Sec. 1701q), as amended, Section 231 of Public Law 73-479 (12 U.S.C. Sec. 1715v), Section 236 of Public Law 90-448 (12 U.S.C. Sec. 1715z), or Section 811 of Public Law 101-625 (42 U.S.C. Sec. 8013), and owned and operated by religious, hospital, scientific, or charitable funds, foundations, limited liability companies, or corporations meeting all of the requirements of this section shall be deemed to be within the exemption provided for in subdivision (b) of Section 4 and Section 5 of Article XIII of the California Constitution and this section. The amendment of this paragraph made by Chapter 1102 of the Statutes of 1984 does not constitute a change in, but is declaratory of, existing law. However, no refund of property taxes shall be required as a result of this amendment for any fiscal year prior to the fiscal year in which the amendment takes effect. Property used exclusively for housing and related facilities for elderly or handicapped families at which supplemental care or services designed to meet the special needs of elderly or handicapped residents are not provided, or that is not financed by the federal government pursuant to Section 202 of Public Law 86-372 (12 U.S.C. Sec. 1701q), as amended, Section 231 of Public Law 73-479 (12 U.S.C. Sec. 1715v), Section 236 of Public Law 90-448 (12 U.S.C. Sec. 1715z), or Section 811 of Public Law 101-625 (42 U.S.C. Sec. 8013), shall not be entitled to exemption pursuant to this subdivision unless the property is used for housing and related facilities for low- and moderate-income elderly or handicapped families. Property that would otherwise be exempt pursuant to this subdivision, except that it includes some housing and related facilities for other than low- or moderate-income elderly or handicapped families, shall be entitled to a partial exemption. The partial exemption shall be equal to that percentage of the value of the property that is equal to the percentage that the number of low- and moderate-income elderly and handicapped families represents of the total number of families occupying the property. As used in this subdivision, “low and moderate income” has the same meaning as the term “persons and families of low or moderate income” as defined by Section 50093 of the Health and Safety Code. (g) (1) Property used exclusively for rental housing and related facilities and owned and operated by religious, hospital, scientific, or charitable funds, foundations, limited liability companies, or corporations, including limited partnerships in which the managing general partner is an eligible nonprofit corporation or eligible limited liability company, meeting all of the requirements of this section, or by veterans’ organizations, as described in Section 215.1, meeting all the requirements of paragraphs (1) to (7), inclusive, of subdivision (a), shall be deemed to be within the exemption provided for in subdivision (b) of Section 4 and Section 5 of Article XIII of the California Constitution and this section and shall be entitled to a partial exemption equal to that percentage of the value of the property that is equal to the percentage that the number of units serving lower income households represents of the total number of residential units in any year in which any of the following criteria applies: (A) The acquisition, rehabilitation, development, or operation of the property, or any combination of these factors, is financed with tax-exempt mortgage revenue bonds, qualified 501(c)(3) bonds, as that term is defined in Section 145 of Title 26 of the United States Code, or general obligation bonds, or is financed by local, state, or federal loans or grants and the rents of the occupants who are lower income households do not exceed those prescribed by deed restrictions or regulatory agreements pursuant to the terms of the financing or financial assistance. (B) The owner of the property is eligible for and receives low-income housing tax credits pursuant to Section 42 of the Internal Revenue Code of 1986, as added by Public Law 99-514. (C) In the case of a claim, other than a claim with respect to property owned by a limited partnership in which the managing general partner is an eligible nonprofit corporation, that is filed for the 2000–01 fiscal year or any fiscal year thereafter, 90 percent or more of the occupants of the property are lower income households whose rent does not exceed the rent prescribed by Section 50053 of the Health and Safety Code. The total exemption amount allowed under this subdivision to a taxpayer, with respect to a single property or multiple properties for any fiscal year on the sole basis of the application of this subparagraph, may not exceed twenty million dollars ($20,000,000) in assessed value. (D) (i) The property was previously purchased and owned by the Department of Transportation pursuant to a consent decree requiring housing mitigation measures relating to the construction of a freeway and is now solely owned by an organization that qualifies as an exempt organization under Section 501(c)(3) of the Internal Revenue Code. (ii) This subparagraph does not apply to property owned by a limited partnership in which the managing partner is an eligible nonprofit corporation. (2) In order to be eligible for the exemption provided by this subdivision, the owner of the property shall do both of the following: (A) (i) For any claim filed for the 2000–01 fiscal year or any fiscal year thereafter, certify and ensure, subject to the limitation in clause (ii), that there is an enforceable and verifiable agreement with a public agency, a recorded deed restriction, or other legal document that restricts the project’s usage and that provides that the units designated for use by lower income households are continuously available to or occupied by lower income households, subject to the exception in clause (iii), at rents that do not exceed those prescribed by Section 50053 of the Health and Safety Code, or, to the extent that the terms of federal, state, or local financing or financial assistance conflicts with Section 50053 of the Health and Safety Code, rents that do not exceed those prescribed by the terms of the financing or financial assistance. (ii) In the case of a limited partnership in which the managing general partner is an eligible nonprofit corporation, the restriction and provision specified in clause (i) shall be contained in an enforceable and verifiable agreement with a public agency, or in a recorded deed restriction to which the limited partnership certifies. (iii) (I) (ia) In the case of an owner of property that is eligible for and receives a low-income housing tax credit pursuant to Section 42 of the Internal Revenue Code, relating to low-income housing credit, a unit shall continue to be treated as occupied by a lower income household if the occupants were lower income households on the lien date in the fiscal year in which their occupancy of the unit commenced and the unit continues to be rent restricted, notwithstanding an increase in the income of the occupants of the unit to 140 percent of area median income, adjusted for family size. However, the unit shall cease to be treated as a lower income unit if the income of the occupants of the unit increases above 140 percent of area median income, adjusted for family size. (ib) This subclause shall only be operative from the 2018–19 fiscal year through the 2027–28 fiscal year. (II) (ia) In the case of an owner of property, other than a property described in subclause (I), that is subject to an enforceable and verifiable agreement with a public agency, a unit shall continue to be treated as occupied by a lower income household if the occupants were lower income households on the lien date in the fiscal year in which their occupancy of the unit commenced and the unit continues to be rent restricted, notwithstanding an increase in the income of the occupants of the unit to 100 percent of area median income, adjusted for family size. However, the unit shall cease to be treated as a lower income unit if the income of the occupants of the unit increases above 100 percent of area median income, adjusted for family size. (ib) This subclause shall only be operative from the 2024–25 fiscal year through the 2028–29 fiscal year. (iv) (I) In the case of an owner of property that is a community land trust and whose property is leased to a lower income household, a unit shall continue to be treated as occupied by a lower income household if the occupants were lower income households on the lien date in the fiscal year in which their occupancy of the unit commenced and the unit continues to be rent restricted, notwithstanding an increase in the income of the occupants of the unit to 140 percent of area median income, adjusted for family size. However, the unit shall cease to be treated as a lower income unit if the income of the occupants of the unit increases above 140 percent of area median income, adjusted for family size. (II) This clause shall only be operative from the 2022–23 fiscal year through the 2027–28 fiscal year. (B) Certify that the funds that would have been necessary to pay property taxes are used to maintain the affordability of, or reduce rents otherwise necessary for, the units occupied by lower income households. (3) As used in this subdivision: (A) “Community land trust” has the same meaning as defined in Section 402.1. (B) “Lower income households” has the same meaning as the term “lower income households” as defined by Section 50079.5 of the Health and Safety Code. (C) “Related facilities” means any manager’s units and any and all common area spaces that are included within the physical boundaries of the rental housing development, including, but not limited to, common area space, walkways, balconies, patios, clubhouse space, meeting rooms, laundry facilities, and parking areas, except any portions of the overall development that are nonexempt commercial space. (D) (i) “Units serving lower income households” shall mean units that are occupied by lower income households at an affordable rent, as defined in Section 50053 of the Health and Safety Code or, to the extent that the terms of federal, state, or local financing or financial assistance conflicts with Section 50053 of the Health and Safety Code, rents that do not exceed those prescribed by the terms of the financing or financial assistance. Units reserved for lower income households at an affordable rent that are temporarily vacant due to tenant turnover or repairs shall be counted as occupied. (ii) (I) “Units serving lower income households” shall also mean units specified in clause (iii) or (iv) of subparagraph (A) of paragraph (2). (II) This clause shall only be operative from the 2018–19 fiscal year through the 2027–28 fiscal year. (iii) (I) “Units serving lower income households” shall also mean units specified in clause (iv) of subparagraph (A) of paragraph (2). (II) This clause shall only be operative from the 2022–23 fiscal year through the 2027–28 fiscal year. (h) Property used exclusively for an emergency or temporary shelter and related facilities for homeless persons and families and owned and operated by religious, hospital, scientific, or charitable funds, foundations, limited liability companies, or corporations meeting all of the requirements of this section shall be deemed to be within the exemption provided for in subdivision (b) of Section 4 and Section 5 of Article XIII of the California Constitution and this section. Property that otherwise would be exempt pursuant to this subdivision, except that it includes housing and related facilities for other than an emergency or temporary shelter, shall be entitled to a partial exemption. As used in this subdivision, “emergency or temporary shelter” means a facility that would be eligible for funding pursuant to Chapter 11 (commencing with Section 50800) of Part 2 of Division 31 of the Health and Safety Code. (i) Property used exclusively for housing and related facilities for employees of religious, charitable, scientific, or hospital organizations that meet all the requirements of subdivision (a) and owned and operated by funds, foundations, limited liability companies, or corporations that meet all the requirements of subdivision (a) shall be deemed to be within the exemption provided for in subdivision (b) of Section 4 and Section 5 of Article XIII of the California Constitution and this section to the extent the residential use of the property is institutionally necessary for the operation of the organization. (j) For purposes of this section, charitable purposes include educational purposes. For purposes of this subdivision, “educational purposes” means those educational purposes and activities for the benefit of the community as a whole or an unascertainable and indefinite portion thereof, and do not include those educational purposes and activities that are primarily for the benefit of an organization’s shareholders. Educational activities include the study of relevant information, the dissemination of that information to interested members of the general public, and the participation of interested members of the general public. (k) In the case of property used exclusively for the exempt purposes specified in this section, owned and operated by limited liability companies that are organized and operated for those purposes, the State Board of Equalization shall adopt regulations to specify the ownership, organizational, and operational requirements for those companies to qualify for the exemption provided by this section. (l) The amendments made by Chapter 354 of the Statutes of 2004 apply with respect to lien dates occurring on and after January 1, 2005. (m) The amendments made by Chapter 836 of the Statutes of 2016 apply with respect to lien dates occurring on and after January 1, 2017. (n) The amendments made by Chapter 694 of the Statutes of 2018 apply with respect to lien dates occurring on and after January 1, 2019. (o) Notwithstanding Section 20 or any other law, the State Board of Equalization is responsible for administering the welfare exemption provided by this section, except where the law places responsibility for administering that exemption with the county assessor. (Amended by Stats. 2024, Ch. 580, Sec. 6. (AB 2897) Effective January 1, 2025.)
  101. 214.01.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Property is treated as irrevocably dedicated to certain exempt purposes only when the required statement appears in the specified governing documents. If the board finds an applicant ineligible because the documents did not comply, the board must notify the applicant, and the applicant has until the next succeeding lien date to amend and file certified amendments.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.01. (a) For the purpose of Section 214, property shall be deemed irrevocably dedicated to religious, charitable, scientific, or hospital purposes only if a statement of irrevocable dedication to only these purposes is found in the articles of incorporation of the corporation, or in the case of any other fund or foundation, limited liability company, or corporation chartered by an act of Congress, in the bylaws, articles of association, articles of organization, constitution, or regulations thereof, as determined by the State Board of Equalization. (b) If, when performing the duties specified by Section 254.6, the board finds that an applicant for the welfare exemption is ineligible for an organizational clearance certificate, because at the time of the filing of the claim required by Section 254.6, the applicant’s articles of incorporation, or in the case of any noncorporate fund or foundation, its bylaws, articles of association, articles of organization, constitution or regulations, did not comply with the provisions of this section, the board shall notify the applicant in writing. The applicant shall have until the next succeeding lien date to amend its articles of incorporation, or in the case of any noncorporate fund or foundation, its bylaws, articles of association, articles of organization, constitution or regulations, and to file a certified copy of these amendments that conform to the provisions of this section with the board, and the board shall make a finding that the applicant, if otherwise qualified, is eligible for an organizational clearance certificate and forward that finding to the assessor. (c) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005. (Amended by Stats. 2004, Ch. 354, Sec. 3. Effective August 30, 2004. Applicable January 1, 2005, as specified in subd. (c).)
  102. 214.02.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Certain conservation and open-space properties can qualify for a property tax exemption if they are publicly accessible, meet Section 214 requirements, and are owned and operated by eligible nonprofit-type entities.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.02. (a) Except as provided in subdivision (b) or (c), property that is used exclusively for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, or open-space lands used solely for recreation and for the enjoyment of scenic beauty, is open to the general public subject to reasonable restrictions concerning the needs of the land, and is owned and operated by a scientific or charitable fund, foundation, limited liability company, or corporation, the primary interest of which is to preserve those natural areas, and that meets all the requirements of Section 214, shall be deemed to be within the exemption provided for in subdivision (b) of Sections 4 and 5 of Article XIII of the Constitution of the State of California and Section 214. (b) The exemption provided by this section shall not apply to any property of an organization that owns in the aggregate 30,000 acres or more in one county that were exempt under this section prior to March 1, 1983, or that are proposed to be exempt, unless the nonprofit organization that holds the property is fully independent of the owner of any taxable real property that is adjacent to the property otherwise qualifying for tax exemption under this section. For purposes of this section, the nonprofit organization that holds the property shall be considered fully independent if the exempt property is not used or operated by that organization or by any other person so as to benefit any officer, trustee, director, shareholder, member, employee, contributor or bondholder of the exempt organization or operator, or the owner of any adjacent property, or any other person, through the distribution of profits, payment of excessive charges or compensations, or the more advantageous pursuit of their business or profession. (c) The exemption provided by this section shall not apply to property that is reserved for future development. (d) (1) For the purposes of determining whether the property is used for the actual operation of the exempt activity as required by subdivision (a), consideration shall not be given to the use of the property for either of the following: (A) Activities resulting in direct or in-kind revenues provided that the activities further the conservation objectives of the property as provided in a qualified conservation management plan for the property. These revenues include those revenues derived from grazing leases, hunting and camping permits, rents from persons performing caretaking activities who reside in dwellings on the property, and admission fees collected for purposes of public enjoyment. (B) Any lease of the property for a purpose that furthers the conservation objectives of the property as provided in a qualified conservation management plan for the property. (2) The activities and lease described in paragraph (1) may not generate unrelated business income. (3) For purposes of this subdivision, a “qualified conservation management plan” means a plan that satisfies all of the following: (A) Identifies both of the following: (i) That the foremost purpose and use of the property is for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, or as open-space lands used solely for recreation and for the enjoyment of scenic beauty. (ii) The overall conservation management goals, including, but not limited to, identification of permitted activities, and actions necessary to achieve the goals. (B) Describes both of the following: (i) The natural resources and recreational attributes of the property. (ii) Potential threats to the conservation values or areas of special concern. (C) Contains a timeline for planned management activities and for regular inspections of the property, including existing structures and improvements. (e) This section shall be operative from the lien date in 1983 to and including the lien date in 2027, after which date this section shall become inoperative, and as of January 1, 2028, this section is repealed. (f) The amendments made by Section 4 of Chapter 354 of the Statutes of 2004 shall apply with respect to lien dates occurring on and after January 1, 2005. (g) The amendments made to this section by the act adding this subdivision shall apply commencing with the lien date for the 2013–14 fiscal year. (Amended by Stats. 2021, Ch. 433, Sec. 4. (SB 825) Effective January 1, 2022. Inoperative after the January 1, 2027, lien date. Repealed as of January 1, 2028, by its own provisions.)
  103. 214.03.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Certain qualifying tribal conservation property is treated as exempt, so long as it is open to the public with reasonable restrictions and is not reserved for future development.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.03. (a) Property that is used exclusively for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, tribal traditional knowledge, as defined in subdivision (p) of Section 8012 of the Health and Safety Code, or open-space lands used solely for recreation and for the enjoyment of scenic beauty, is open to the general public subject to reasonable restrictions concerning the needs of the land, and is owned and operated by a federally recognized Indian tribe or a wholly owned subsidiary of a federally recognized Indian tribe shall be deemed to be within the exemption provided for in subdivision (b) of Section 4 and in Section 5 of Article XIII of the California Constitution and in Section 214. (b) The exemption provided by this section shall not apply to property that is reserved for future development. (c) (1) For the purposes of determining whether the property is used for the actual operation of the exempt activity as required by subdivision (a), consideration shall not be given to the use of the property for either of the following: (A) Activities resulting in direct or in-kind revenues, provided that the activities further the conservation objectives of the property as provided in a qualified conservation management plan for the property. These revenues include those revenues derived from grazing leases, hunting and camping permits, rents from persons performing caretaking activities who reside in dwellings on the property, and parking and admission fees collected for purposes of public enjoyment. (B) Any lease of the property for a purpose that furthers the conservation objectives of the property, as provided in a qualified conservation management plan for the property. (2) The activities and lease described in paragraph (1) may not generate unrelated business income. (3) For purposes of this subdivision, a “qualified conservation management plan” means a plan that satisfies all of the following: (A) Identifies both of the following: (i) That the foremost purpose and use of the property is for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, tribal traditional knowledge, or as open-space lands used solely for recreation and for the enjoyment of scenic beauty. (ii) The overall conservation management goals, including, but not limited to, identification of permitted activities, and actions necessary to achieve those goals. (B) Describes both of the following: (i) The natural resources, tribal traditional knowledge, and recreational attributes of the property. (ii) Potential threats to the conservation values or areas of special concern. (C) Contains a timeline for planned management activities and for regular inspections of the property, including existing structures and improvements. (d) This section shall apply to property tax lien dates for the 2026–27 fiscal year to the 2031–32 fiscal year, inclusive. (e) This section shall remain in effect only until January 1, 2033, and as of that date is repealed. (Added by Stats. 2026, Ch. 2, Sec. 1. (AB 1485) Effective February 10, 2026. Repealed as of January 1, 2033, by its own provisions.)
  104. 214.05.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section makes some Section 214 welfare-exempt property eligible only for partial exemption when related activities produce unrelated business taxable income, and it requires the organization to file specified information with the assessor.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.05. For purposes of Section 214: (a) If the property of an organization is granted an exemption pursuant to Section 214, that property is deemed to be used exclusively for the organization’s exempt purposes. However, to the extent that income derived from the organization’s use of the property is unrelated business taxable income, as defined in Section 512 of the Internal Revenue Code, and the regulations implementing that section, and is subject to the tax on unrelated business taxable income which is imposed by Section 511 of the Internal Revenue Code, the property shall be exempt from taxation under Section 214 only to the extent provided in subdivision (b) or (c). (b) (1) If the use of property which has qualified for the welfare exemption under Section 214 involves activities of the organization, some of which produce income that is exempt from income or franchise taxation and some of which produce income that is taxable as unrelated business taxable income, and those activities are attributable to a reasonably ascertainable portion of the entire property, that portion of the property shall be entitled only to a partial exemption from property taxation equal to that proportion of the total value of the portion of the property which the amount of income of the organization that is exempt from income or franchise taxation and that is attributable to that portion bears to the total amount of income of the organization that is attributable to that portion. The remaining proportion of the total value of that portion of the property shall be subject to taxation pursuant to this division. (2) If the use of property which has qualified for the welfare exemption under Section 214 involves activities of the organization, some of which are exempt for property tax purposes and produce no income and some of which produce income that is taxable as unrelated business taxable income, or produce both income that is taxable as unrelated business taxable income and income that is exempt from income or franchise taxation and those activities are attributable to a reasonably ascertainable portion of the entire property, that portion of the property shall be entitled only to a partial exemption equal to that proportion of the total value of the portion of the property which the amount of time actually devoted to those exempt nonincome-producing activities of the organization attributable to that portion bears to the total amount of time actually devoted to all of the activities of the organization attributable to that portion. The remaining proportion of the total value of that portion of the property shall be subject to taxation pursuant to this division. (3) If the activities described in paragraphs (1) and (2) cannot be attributed to a reasonably ascertainable portion of the entire property, the entire property shall be entitled only to a partial exemption. In the case of activities of the organization described in paragraph (1), the partial exemption shall be equal to that proportion of the value of the entire property which the amount of income of the organization that is exempt from income or franchise taxation and that is attributable to the entire property bears to the total amount of income of the organization that is attributable to the entire property. In the case of activities of the organization described in paragraph (2), the partial exemption shall be equal to that proportion of the value of the entire property which the amount of time actually devoted to exempt nonincome-producing activities of the organization attributable to the entire property bears to the total amount of time actually devoted to all of the activities of the organization attributable to the entire property. In either case, the remaining proportion of the total value of the entire property shall be subject to taxation pursuant to this division. (c) Notwithstanding subdivision (b), if more than 75 percent of the income of an organization is attributable to property which has qualified for the welfare exemption under Section 214, but is not specifically related to the organization’s use of particular property, the property shall be entitled only to a partial exemption equal to that proportion of the total value of the property which the amount of the income of the organization attributable to activities in this state and exempt from income or franchise taxation bears to the amount of total income of the organization that is attributable to activities in this state. (d) Whenever property is claimed exempt under Section 214 and activities of the organization on the property produce unrelated business taxable income, as defined in Section 512 of the Internal Revenue Code, the organization, as a part of its claim for exemption, shall file with the assessor each of the following: (1) The organization’s information and tax returns filed with the Internal Revenue Service for its immediately preceding fiscal year. (2) Information indicating the amount of time devoted to its income-producing and its nonincome-producing activities and, where applicable, a description of that portion of the property in which those activities are conducted. (3) A statement listing the specific activities which produce the unrelated business taxable income. (4) Whenever subdivision (c) is applicable, the amount of income of the organization that is attributable to activities in this state and is exempt from income or franchise taxation and the amount of total income of the organization that is attributable to activities in this state. (5) Any other information as prescribed by the board. (e) Nothing in this section shall be construed to enlarge the welfare exemption provided in Section 214. (Added by Stats. 1988, Ch. 1606, Sec. 3. Applicable July 1, 1989, by Sec. 7 of Ch. 1606.)
  105. 214.07.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Payments made under certain PILOT agreements entered into before January 1, 2015 are conclusively presumed to meet specified certification requirements and to have been used to maintain affordability or reduce rents for lower-income households.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.07. (a) Notwithstanding any other law, it shall be conclusively presumed that any payments made under any payment in lieu of taxes (PILOT) agreement entered into before January 1, 2015, comply with the certification requirements of subparagraph (B) of paragraph (2) of subdivision (g) of Section 214 and were or are used to maintain the affordability of, or reduce rents otherwise necessary for, the units occupied by lower income households. (b) An inference shall not be drawn from the enactment of this section with regard to whether the law, as it read prior to January 1, 2015, authorized a local government to enter into a PILOT agreement. (Added by Stats. 2014, Ch. 671, Sec. 3. (AB 1760) Effective January 1, 2015.)
  106. 214.08.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section cancels certain PILOT-related property tax charges levied between January 1, 2012 and January 1, 2015, and requires refunds for amounts paid before January 1, 2015. It also bars escape or supplemental assessments on the stated PILOT-use basis on or after January 1, 2015.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.08. (a) Notwithstanding any other law, both of the following shall apply: (1) Any outstanding ad valorem tax, interest, or penalty that was levied between January 1, 2012, and January 1, 2015, as a result of a PILOT agreement shall be canceled, and any tax, interest, or penalty, as so levied, that was paid prior to January 1, 2015, shall be refunded. (2) On or after January 1, 2015, an escape or supplemental assessment shall not be levied on the basis that payments made under a PILOT agreement were, or are being, used in a manner incompatible with the certification requirement contained in subparagraph (B) of paragraph (2) of subdivision (g) of Section 214. (b) An inference shall not be drawn from the enactment of this section with regard to whether the law, as it read prior to January 1, 2015, authorized a local government to enter into a PILOT agreement or impose a PILOT fee. (Added by Stats. 2014, Ch. 693, Sec. 4. (SB 1203) Effective January 1, 2015.)
  107. 214.09.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines “local government,” “low-income housing project,” and “payment in lieu of taxes agreement” for related property tax exemption provisions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.09. For purposes of Sections 214.06, 214.07, and 214.08, all of the following shall apply: (a) “Local government” means any city, county, city and county, housing authority, housing successor to a redevelopment agency, or a joint powers agency that has approved land use entitlements or building permits, provided land or financing, or approved the issuance of tax-exempt bonds pursuant to the federal Tax Equity and Fiscal Responsibility Act for the low-income housing project. (b) “Low-income housing project” means a low-income housing project that is eligible for the exemption provided by subdivision (g) of Section 214. (c) “Payment in lieu of taxes agreement” means any agreement entered into between a local government and a property owner of a low-income housing project that requires the owner of the low-income housing project to pay the local government a charge to compensate the local government for lost property tax revenues resulting from the low-income housing project receiving an exemption pursuant to subdivision (g) of Section 214. (Added by Stats. 2014, Ch. 671, Sec. 4. (AB 1760) Effective January 1, 2015.)
  108. 214.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    For Section 214, the term includes certain facilities under construction from March 1954 onward, plus needed land, if they are to be used exclusively for religious, hospital, or charitable purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.1. As used in Section 214, “property used exclusively for religious, hospital or charitable purposes” shall include facilities in the course of construction on or after the first Monday of March, 1954, together with the land on which the facilities are located as may be required for their convenient use and occupation, to be used exclusively for religious, hospital or charitable purposes. (Added by Stats. 1953, Ch. 950.)
  109. 214.10.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    A qualifying nonprofit corporation is not disqualified from the welfare exemption just because it gets all of its funds from governmental agencies.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.10. For purposes of Section 214, any nonprofit corporation organized and operated for the advancement of education, improvement of social conditions, and improvement of the job opportunities of low-income, unemployed and underemployed citizens of the communities in which they operate, and otherwise meeting all the requirements of Section 214, shall not be disqualified from receiving the welfare exemption solely because such organization receives all its funds from governmental agencies. (Added by Stats. 1979, Ch. 1161.)
  110. 214.11.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    A nonprofit’s property is treated as used for hospital purposes if it is used only to meet the needs of exempt hospitals.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.11. For purposes of Section 214, property owned and operated by a nonprofit organization, otherwise qualifying for exemption under Section 214, shall be deemed to be exclusively used for hospital purposes so long as the property is exclusively used to meet the needs of hospitals which qualify for exemption from property taxation under Section 214 or any other law of the United States or this state. As used in this section, “needs of hospitals” includes any use incidental to, and reasonably necessary for, the functioning of a full hospital operation. (Amended by Stats. 1983, Ch. 960, Sec. 1.)
  111. 214.13.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Property under development for certain public or nonprofit purposes can be exempt from property tax during construction if title is to be transferred within three years after construction ends.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.13. Where property under development pursuant to the Community Redevelopment Law (Pt. 1 (commencing with Sec. 33000), Div. 24, H.&S.C.) is dedicated to religious, charitable, scientific, or hospital purposes in the redevelopment plan and is required by the plan to be conveyed to the state, a county, a city, or a nonprofit entity entitled to a welfare exemption, that property shall be deemed to be within the exemption provided for in Section 5 of Article XIII of the Constitution of the State of California and this section, and shall be exempt from property tax during construction, provided the title to the property is to be conveyed to the state, a county, a city, or nonprofit agency within three years of the completion of the construction. If that title is not passed to the state, a county, a city, or nonprofit organization entitled to a welfare exemption within three years of the completion of construction, the owner of the property shall be liable for the taxes that would have been imposed, plus a penalty of 25 percent of the amount due. (Added by Stats. 1984, Ch. 1261, Sec. 1.)
  112. 214.14.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Museum property used exclusively for charitable museum purposes can qualify for the stated property tax exemption if the owner/operator meets the Section 214 requirements.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.14. (a) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214. (b) For purposes of this section: (1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes. (2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums. (3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes. (4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, “storage of items donated for an annual rummage sale” shall not be considered a “fundraising activity,” as that term is used in paragraph (3) of subdivision (a) of Section 214. (c) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005. (Amended by Stats. 2004, Ch. 354, Sec. 7. Effective August 30, 2004. Applicable January 1, 2005, as specified in subd. (c).)
  113. 214.15.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Certain property can qualify for a property tax exemption if it is owned and operated by a qualifying nonprofit focused on building and rehabilitating housing for low-income families.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.15. (a) Property is within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution if that property is owned and operated by a nonprofit corporation, otherwise qualifying for exemption under Section 214, that is organized and operated for the specific and primary purpose of building and rehabilitating single or multifamily residences for sale at cost to low-income families, with financing in the form of a zero interest rate loan and without regard to religion, race, national origin, or the sex of the head of household. (b) (1) In the case of property not previously designated as open space, the exemption specified by subdivision (a) may not be denied to a property on the basis that the property does not currently include a single or multifamily residence as described in that subdivision, or a single or multifamily residence as so described that is in the course of construction. (2) With regard to paragraph (1), the Legislature finds and declares all of the following: (A) The exempt activities of a nonprofit corporation as described in subdivision (a) qualitatively differ from the exempt activities of other nonprofit entities that provide housing in that the exempt purpose of a nonprofit corporation as described in subdivision (a) is not to own and operate a housing project on an ongoing basis, but is instead to make housing, and the land reasonably necessary for the use of that housing, available for prompt sale to low-income residents. (B) In light of this distinction, the holding of real property by a nonprofit corporation as described in subdivision (a), for the future construction on that property of a single or multifamily residence as described in that same subdivision, is central to that corporation’s exempt purposes and activities. (C) In light of the factors set forth in subparagraphs (A) and (B), the holding of real property by a nonprofit corporation described in subdivision (a), for the future construction on that property of a single or multifamily residence as described in that same subdivision, constitutes the exclusive use of that property for a charitable purpose within the meaning of subdivision (b) of Section 4 of Article XIII of the California Constitution. (Added by Stats. 1999, Ch. 927, Sec. 2. Effective October 10, 1999. Applicable from January 1, 2000, as prescribed by Sec. 6 of Ch. 927.)
  114. 214.15.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section gives a full property-tax exemption to qualifying nonprofit housing property, but only if the property and recorded agreement meet specific housing, buyer, downpayment, and affordability requirements.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.15.1. (a) Subject to subdivision (b), property shall be fully exempt from property taxation and is within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution if that property is owned and operated by a nonprofit corporation, otherwise qualifying for exemption under Section 214, that is organized and operated for the specific and primary purpose of building and rehabilitating single or multifamily residential units, if the property is subject to a 45-year recorded agreement with the appropriate local agency, and if the agreement requires all of the following: (1) Requires some or all of the property’s units to be owner occupied and sold only to and purchased only by first-time homebuyers that are low-income families. (2) Requires the initial downpayment on the units described in paragraph (1) to be 5 percent or less of the market value of the unit at the time of purchase. (3) Requires the units described in paragraph (1) to be made available at an affordable housing cost to buyers. (b) (1) The property for which the exemption under this section is sought may be related to a larger, mixed-income development project where a portion of the units may be available to persons or families that are not low-income families. However, only the portion of the property proposed to be built or rehabilitated with units that meet the requirements under subdivision (a) shall receive the exemption. Following completion of construction, only the portion of the property with units that meet the requirements under subdivision (a) shall receive the exemption. (2) On each lien date, the assessor shall adjust the exemption allowed under this section by a proration factor that reflects the portion of the property proposed to be built or rehabilitated with units that meet the requirements of subdivision (a) as a percentage of the total development. Following completion of construction, the adjustment shall reflect the portion of the property with units that meet the requirements of subdivision (a) as a percentage of the total development. (3) The assessor shall assess as escaped property, pursuant to Section 532, any property for which a welfare exemption was granted pursuant to this section if either of the following occurs: (A) Construction is abandoned. (B) Upon completion of construction, the property does not meet the requirements in subdivision (a). For properties described in this subparagraph, the assessor shall assess as escaped property that portion of the property that was proposed to be, but was not, built or rehabilitated with units that meet the requirements of subdivision (a). (c) (1) In the case of property not previously designated as open space, the exemption specified by subdivision (a) shall not be denied to a property on the basis that the property does not currently include a single or multifamily residential unit as described in that subdivision, or a single or multifamily residential unit as so described that is in the course of construction. (2) With regard to paragraph (1), the Legislature finds and declares all of the following: (A) The exempt activities of a nonprofit corporation as described in subdivision (a) qualitatively differ from the exempt activities of other nonprofit entities that provide housing in that the exempt purpose of a nonprofit corporation as described in subdivision (a) is not to own and operate a housing project on an ongoing basis, but is instead to make housing, and the land reasonably necessary for the use of that housing, available for prompt sale to low-income residents. (B) In light of this distinction, the holding of real property by a nonprofit corporation as described in subdivision (a), for the future construction on that property of a single or multifamily residence as described in that same subdivision, is central to that corporation’s exempt purposes and activities. (C) In light of the factors set forth in subparagraphs (A) and (B), the holding of real property by a nonprofit corporation described in subdivision (a), for the future construction on that property of a single or multifamily residence as described in that same subdivision, constitutes the exclusive use of that property for a charitable purpose within the meaning of subdivision (b) of Section 4 of Article XIII of the California Constitution. (d) For purposes of this section, all of the following definitions apply: (1) “Abandoned” has the same meaning as that term is used in Section 214.2. (2) “Affordable housing cost” means a cost, with respect to low-income families, that does not exceed 30 percent of gross income. (3) “First-time homebuyer” means a person who does not currently have any ownership interest in any principal residence and has not had any ownership interest in any principal residence in the three-year period prior to the date that the mortgage is executed for a unit purchased by the person described in paragraph (1) of subdivision (a) of this section. For purposes of this paragraph, “principal residence” means any property used as the person’s principal place of residence. (4) “Low-income families” means very low income households, as defined in Section 50105, extremely low income households, as defined in Section 50106, lower income households, as defined in Section 50079.5, and persons and families of low income, as defined in Section 50093, and includes persons and families of extremely low income and persons and families of very low income, as those terms are used in Section 50093 of the Health and Safety Code, as those sections read on January 1, 2022. (e) The nonprofit corporation that utilizes the exemption in this section shall be subject to an annual independent audit to ensure that the buyers of the units meet the requirements of this section. The nonprofit corporation shall make the audit available upon request to the city, county, and county assessor where the unit is located and to the Department of Housing and Community Development in order to continue to qualify for the exemption pursuant to this section. (f) (1) A nonprofit corporation making a claim for an exemption pursuant to this section shall not be eligible for the exemption under this section unless an officer of the nonprofit corporation signs under penalty of perjury an affidavit affirming to the county assessor that the property owned and operated by the nonprofit corporation is for the future construction of single or multifamily residential units on that property, as required by this section. (2) (A) Notwithstanding any other law, the nonprofit corporation shall be liable for property tax for the years for which the property was exempt from taxation pursuant to this section if the property was not developed or rehabilitated, or if the development or rehabilitation is not in the course of construction, in accordance with subdivision (a) as follows: (i) In the case of property acquired by the nonprofit corporation before January 1, 2023, by January 1, 2028. (ii) In the case of property acquired by the nonprofit corporation on and after January 1, 2023, and before January 1, 2028, within five years of the lien date following the acquisition of the property by the nonprofit corporation. (B) The nonprofit corporation shall notify the assessor of the county in which the property is located if property owned by the nonprofit corporation granted an exemption pursuant to this section is not in the course of construction by the dates specified in subparagraph (A). (g) (1) This section shall be operative for lien dates occurring on or after January 1, 2023, and before January 1, 2028. (2) This section shall remain in effect only until January 1, 2034, and as of that date is repealed. (Amended by Stats. 2023, Ch. 131, Sec. 203. (AB 1754) Effective January 1, 2024. Conditionally operative as prescribed by its own provisions. Repealed as of January 1, 2034, by its own provisions.)
  115. 214.16.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Outstanding tax, interest, or penalty on certain exempt property must be canceled if the owner certifies specified conditions were met.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.16. (a) Any outstanding tax, interest, or penalty that was levied or imposed upon property that qualifies for an exemption pursuant to Section 214 and satisfies the criteria specified in subparagraph (D) of paragraph (1) of subdivision (g) of Section 214 between January 1, 2002, and January 1, 2009, shall be canceled, provided that the owner of the property certifies that all of the following conditions were met at the time the tax was levied: (1) The owner was not organized and did not operate for profit. (2) There was a recorded deed restriction or other legal document that restricted the project’s usage and that provided that the units designated for use by lower income households were continuously available to or occupied by lower income households at rents not exceeding those prescribed by Section 50053 of the Health and Safety Code. (3) The funds that would have been necessary to pay property taxes were used to maintain the affordability of, or reduce rents otherwise necessary for, the units occupied by lower income households. (b) For purposes of this section, “lower income households” has the same meaning as defined by Section 50079.5 of the Health and Safety Code. (Added by Stats. 2008, Ch. 524, Sec. 3. Effective September 28, 2008.)
  116. 214.17.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines several terms for a property-tax cancellation rule and limits cancellation of certain qualified ad valorem tax, interest, and penalties to no more than $100,000.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.17. (a) For purposes of this section: (1) “Total exemption amount limitation” means the exemption amount limitation with respect to a single property or multiple properties that is specified in subparagraph (C) of paragraph (1) of subdivision (g) of Section 214, as that section read before January 1, 2017. (2) (A) “Qualified property” means property used exclusively for rental housing and related facilities where 90 percent or more of the occupants of the property are lower income households whose rent does not exceed the rent prescribed by Section 50053 of the Health and Safety Code and that qualifies for exemption under Section 214 on the sole basis of this criteria as specified in subparagraph (C) of paragraph (1) of subdivision (g) of Section 214. (B) “Qualified property” does not include property owned by a limited partnership in which the managing general partner is an eligible nonprofit organization, as described in subparagraph (C) of paragraph (1) of subdivision (g) of Section 214. (3) “Qualified taxpayer” means a taxpayer subject to the total exemption amount limitation. (4) “Qualified claim” means a claim for exemption that was filed for a qualified property with the assessor on and after January 1, 2013, and before January 1, 2017, for which the assessor granted a partial exemption. (5) “Qualified ad valorem tax in excess of the total exemption amount limitation, and related interest or penalty” means that portion of ad valorem tax levied to a qualified taxpayer on qualified property with respect to a single property or multiple properties that does not exceed one hundred thousand dollars ($100,000) of tax, and any interest or penalty imposed with regard to that portion of tax. (b) (1) Any outstanding qualified ad valorem tax in excess of the total exemption amount limitation, and related interest or penalty, which was levied or imposed on and after January 1, 2013, and before January 1, 2017, with respect to a qualified property for which a qualified claim was filed, shall be canceled to the extent that the amount canceled does not result in a total exemption amount in excess of one hundred thousand dollars ($100,000) of tax being allowed to a qualified taxpayer with respect to a single property or multiple properties that are qualified property for any fiscal year. (2) On or after January 1, 2017, an escape assessment shall not be levied on qualified property if that amount would be subject to cancellation under paragraph (1). (Added by Stats. 2016, Ch. 836, Sec. 2. (SB 996) Effective January 1, 2017.)
  117. 214.18.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Community land trust property can qualify for a property tax exemption if it meets listed development, affordability, and recording conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.18. (a) Property is within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution if the property is owned by a community land trust, otherwise qualifying for exemption under Section 214, and all of the following conditions are met: (1) The property is being or will be developed or rehabilitated as any of the following: (A) An owner-occupied single-family dwelling. (B) As an owner-occupied unit in a multifamily dwelling. (C) As a member-occupied unit in a limited equity housing cooperative. (D) As a rental housing development. (2) Improvements on the property are or will be available for use and ownership or for rent by qualified persons. (3) (A) A deed restriction or other instrument, requiring a contract or contracts serving as an enforceable restriction on the sale or resale value of owner-occupied units or on the affordability of rental units is recorded on or before the lien date following the acquisition of the property by the community land trust. (B) For purposes of this section: (i) “A contract or contracts serving as an enforceable restriction on the sale or resale value of owner-occupied units” means a contract described in paragraph (11) of subdivision (a) of Section 402.1. (ii) “A contract or contracts serving as an enforceable restriction on the affordability of rental units” means an enforceable and verifiable agreement with a public agency, a recorded deed restriction, or other legal document described in subparagraph (A) of paragraph (2) of subdivision (g) of Section 214. (C) A copy of the deed restriction or other instrument shall be provided to the assessor. (b) (1) Subject to subdivision (d), the exemption provided by subdivision (a) shall not be denied to a property on the basis that the property does not currently contain a single-family dwelling, a unit in a multifamily dwelling, a unit in a limited equity housing cooperative, or a rental housing development that is in the course of construction. (2) Once property that is a rental housing development is in the course of construction, the property shall be deemed to qualify for the exemption provided under Section 214 and on subsequent lien dates the property shall qualify for exemption pursuant to Section 214. (c) For purposes of this section, all of the following definitions shall apply: (1) “Community land trust” has the same meaning as that term is defined in clause (ii) of subparagraph (C) of paragraph (11) of subdivision (a) of Section 402.1. (2) “Course of construction” has the same meaning as the term “facilities in the course of construction,” as used and defined in Sections 214.1 and 214.2. (3) “Limited equity housing cooperative” has the same meaning as that term is defined in Section 817 of the Civil Code. (4) “Persons and families of low income” has the same meaning as the term “lower income households,” as defined in Section 50079.5 of the Health and Safety Code. (5) “Persons and families of low or moderate income” has the same meaning as that term is defined in Section 50093 of the Health and Safety Code. (6) “Qualified persons” means the following: (A) In the case of property developed for owner-occupied housing, as described in subparagraphs (A), (B), and (C) of paragraph (1) of subdivision (a), persons and families of low or moderate income, including persons and families of low or moderate income that own a dwelling or unit collectively as member occupants or resident shareholders of a limited equity housing cooperative. (B) In the case of property developed for rental housing, as described in subparagraph (D) of paragraph (1) of subdivision (a), persons and families of low income. (7) “Rental housing development” means a rental housing development in which all of the residential units in the development, other than units provided to property managers, are required to be rented to, and occupied by, persons and families of low or moderate income, at rents that do not exceed an affordable rent as described in Section 50053 of the Health and Safety Code. (d) (1) Notwithstanding any other law, the community land trust shall be liable for property tax for the years for which the property was exempt from taxation pursuant to this section if the property was not developed or rehabilitated, or if the development or rehabilitation is not in the course of construction, in accordance with paragraph (1) of subdivision (a) as follows: (A) In the case of property acquired by the community land trust before January 1, 2022, by January 1, 2027. (B) In the case of property acquired by the community land trust on and after January 1, 2022, and before January 1, 2027, within five years of the lien date following the acquisition of the property by the community land trust. (2) The community land trust shall notify the assessor of the county in which the property is located if property owned by the community land trust granted an exemption pursuant to this section is not in the course of construction by the dates specified in paragraph (1). (e) Property shall be eligible for exemption pursuant to this section as follows: (1) In the case of property acquired by the community land trust before January 1, 2022, for lien dates occurring on and after January 1, 2020, and before January 1, 2027. (2) (A) In the case of property acquired by the community land trust on and after January 1, 2022, and before January 1, 2027, for the first five lien dates following the acquisition of the property by the community land trust. (B) Property shall be eligible for exemption for the lien dates specified in subparagraph (A) regardless of the repeal of this section. (f) This section shall remain in effect only until January 1, 2027, and as of that date is repealed. (Amended by Stats. 2022, Ch. 656, Sec. 1. (AB 2651) Effective September 28, 2022. Repealed as of January 1, 2027, by its own provisions.)
  118. 214.19.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines several terms used for a property tax exemption rule and limits cancellation of certain outstanding taxes, interest, or penalties in specified cases.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.19. (a) For purposes of this section: (1) “Total exemption amount limitation” means the assessed value exemption amount limitation with respect to a single property or multiple properties that is specified in subparagraph (C) of paragraph (1) of subdivision (g) of Section 214, as that section read before January 1, 2019. (2) (A) “Qualified property” means property used exclusively for rental housing and related facilities where 90 percent or more of the occupants of the property are lower income households whose rent does not exceed the rent prescribed by Section 50053 of the Health and Safety Code and that qualifies for exemption under Section 214 on the sole basis of this criteria as specified in subparagraph (C) of paragraph (1) of subdivision (g) of Section 214. (B) “Qualified property” does not include property owned by a limited partnership in which the managing general partner is an eligible nonprofit organization, as described in subparagraph (C) of paragraph (1) of subdivision (g) of Section 214. (3) “Qualified taxpayer” means a taxpayer subject to the total exemption amount limitation. (4) “Qualified claim” means a claim for exemption that was filed for a qualified property with the assessor on and after January 1, 2017, and before January 1, 2019, for which the assessor granted a partial exemption. (5) “Qualified ad valorem tax in excess of the total exemption amount limitation, and related interest or penalty” means that ad valorem tax levied to a qualified taxpayer on qualified property with respect to a single property or multiple properties that does not exceed twenty million dollars ($20,000,000) in assessed value and any interest or penalty imposed with regard to that portion of assessed value that was in excess of the assessed value exemption amount limitation. (b) (1) Any outstanding qualified ad valorem tax in excess of the total exemption amount limitation, and related interest or penalty, which was levied or imposed on and after January 1, 2017, and before January 1, 2019, with respect to a qualified property for which a qualified claim was filed, shall be canceled to the extent that the amount canceled does not result in a total assessed value exemption amount in excess of twenty million dollars ($20,000,000) being allowed to a qualified taxpayer with respect to a single property or multiple properties that are qualified property for any fiscal year. (2) On or after January 1, 2019, an escape assessment shall not be levied on qualified property if that amount would be subject to cancellation under paragraph (1). (Added by Stats. 2018, Ch. 694, Sec. 2. (SB 1115) Effective January 1, 2019.)
  119. 214.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines when “facilities in the course of construction” includes demolition or onsite construction activity for property used exclusively for religious, hospital, or charitable purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.2. (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. (Amended by Stats. 1992, Ch. 1180, Sec. 5. Effective January 1, 1993.)
  120. 214.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    A property used solely for charitable or hospital purposes for at least 30 years keeps the welfare exemption, even if the title has reversionary provisions about liquidation, dissolution, or abandonment.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.3. In the event that any property described in paragraph (6) of subdivision (a) of Section 214 shall have been used solely for charitable or hospital purposes for a minimum period of 30 years, the “welfare exemption” granted by Section 214 shall extend to such property irrespective of any reversionary provisions in the title of the property respecting liquidation, dissolution or abandonment, if the ownership, operation, use and dedication of the property are otherwise within the purview of Section 214. (Amended by Stats. 1987, Ch. 498, Sec. 5.)
  121. 214.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines when a school counts as “less than collegiate grade” for Sections 207 and 214.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.4. For the purposes of Sections 207 and 214 a school of “less than collegiate grade” is (a) any institution of learning attendance at which exempts a student from attendance at a public full-time elementary or secondary day school under Section 48222 of the Education Code or (b) any institution of learning a majority of whose students are persons that have been excused from attendance at a full-time elementary or secondary day school under Section 48221 or 48226 of the Education Code. (Amended by Stats. 1981, Ch. 542, Sec. 3.)
  122. 214.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Property used exclusively for certain school purposes may be treated as exempt if it meets Section 214 requirements.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.5. (a) Property used exclusively for school purposes of less than collegiate grade, or exclusively for purposes of both schools of and less than collegiate grade, and owned and operated by religious, hospital or charitable funds, foundations or corporations, which property and funds, foundations, limited liability companies, or corporations meet all of the requirements of Section 214, shall be deemed to be within the exemption provided for in subdivision (b) of Section 4 and Section 5 of Article XIII of the Constitution of the State of California and Section 214. This section shall not be construed to enlarge the college exemption. (b) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005. (Amended by Stats. 2004, Ch. 354, Sec. 5. Effective August 30, 2004. Applicable January 1, 2005, as specified in subd. (b).)
  123. 214.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section treats certain leased property as exempt if the owner organization meets the listed requirements and the lease is to a qualifying exempt governmental or educational entity.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.6. (a) (1) Property that is owned by an organization meeting the requirements of subdivision (b) of Section 4 of Article XIII of the California Constitution and complying with the requirements of paragraphs (1) to (7), inclusive, of subdivision (a) of Section 214 and that is leased to an exempt governmental entity for the purpose of conducting an activity that if conducted by the owner would qualify the property for an exemption, or leased to a public school, community college, state college, or state university, including the University of California, for educational purposes, shall be deemed to be within the exemption provided for in subdivision (b) of Section 4 of Article XIII of the California Constitution if: (A) The total income received by the exempt organization in the form of rents, fees, or charges from such lease does not exceed the ordinary and usual expenses in maintaining and operating the leased property; and (B) With respect to entities that are political subdivisions of the state, the property is located within the boundaries of the exempt governmental entity leasing the same. (2) To claim the exemption provided by this section for property leased by a qualifying organization to a public school, community college, state college, or state university, including the University of California, when both entities use the property in a joint manner, the organization need only attach a copy of the lease agreements with the annual filing of the welfare exemption claim. (b) To claim the welfare exemption provided by this section for property leased by a church to a public school, community college, state college, or state university, including the University of California, when both entities use the property in a joint manner, and where the church has claimed a religious exemption, the church need only annually file a church lessor’s exemption claim and affirm each of the following: (1) The total income received by the church in the form of rents, fees, or charges from the lease does not exceed the ordinary and usual expenses in maintaining and operating the leased property. (2) With respect to entities that are political subdivisions of the state, the property is located within the boundaries of the exempt governmental entity leasing the same. (Amended by Stats. 2009, Ch. 67, Sec. 5. (SB 824) Effective January 1, 2010.)
  124. 214.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    For hospitals, use of hospital property and physician fees do not by themselves justify denying the property tax exemption under Sections 214 and 254.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.7. In the case of a hospital, neither the use of hospital property nor the receipt of fees or other lawful compensation by a licensed physician for the practice of his profession therein, shall be grounds for denial of the exemption provided by Sections 214 and 254.5. This section does not apply to such portions of a hospital as may be leased or rented to a physician for his office for the general practice of medicine. (Added by Stats. 1955, Ch. 532.)
  125. 214.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section limits when the welfare exemption and veterans’ organization exemption may be granted and requires supporting exemption documents in some cases.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.8. (a) Except as provided in Sections 213.7 and 231, and as provided in subdivision (g) of Section 214 with respect to veterans’ organizations, the “welfare exemption” shall not be granted to any organization unless it is qualified as an exempt organization under either Section 23701d of this code or Section 501(c)(3) of the Internal Revenue Code. This section shall not be construed to enlarge the “welfare exemption” to apply to organizations qualified under Section 501(c)(3) of the Internal Revenue Code of 1954 but not otherwise qualified for the “welfare exemption” under other provisions of this code. The exemption for veterans’ organizations shall not be granted to any organization unless it is qualified as an exempt organization under either Section 23701f or 23701w of this code or under Section 501(c)(4) or 501(c)(19) of the Internal Revenue Code. This section shall not be construed to enlarge the “veterans’ organization exemption” to apply to organizations qualified under Section 501(c)(4) or 501(c)(19) of the Internal Revenue Code but not otherwise qualified for the “veterans’ organization exemption” under other provisions of this code. (b) For purposes of subdivision (a), an organization shall not be deemed to be qualified as an exempt organization unless the organization files with the assessor a valid organizational clearance certificate issued pursuant to Section 254.6. (c) (1) For purposes of subdivision (a), a limited liability company wholly owned by one or more qualifying organizations, which may include governmental entities and nonprofit organizations, that are exempt under Section 23701d or under Section 501(c)(3) of the Internal Revenue Code shall qualify as an exempt organization. (2) In the case of a limited liability company that does not have a valid unrevoked letter from the Franchise Tax Board or the Internal Revenue Service, the limited liability company may not be deemed to be qualified as an exempt organization unless each nonprofit tax-exempt member of the limited liability company files with the board a copy of a valid, unrevoked letter or ruling from either the Franchise Tax Board or the Internal Revenue Service that states that the organization qualifies as an exempt organization under the appropriate provisions of the Revenue and Taxation Code or the Internal Revenue Code. (d) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005. (Amended by Stats. 2006, Ch. 224, Sec. 2. Effective January 1, 2007.)
  126. 214.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines when certain outpatient clinics count as a “hospital” for Section 214, and excludes clinic space leased or rented to a physician for general practice offices.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 214.9. For the purposes of Section 214, a “hospital” includes an outpatient clinic, whether or not patients are admitted for overnight stay or longer, where the clinic furnishes or provides psychiatric services for emotionally disturbed children, or where the clinic is a nonprofit multispecialty clinic of the type described in subdivision (l) of Section 1206 of the Health and Safety Code, so long as the multispecialty clinic does not reduce the level of charitable or subsidized activities it provides as a proportion of its total activities. For purposes of this section, a “hospital” does not include those portions of an outpatient clinic which may be leased or rented to a physician for an office for the general practice of medicine. (Amended by Stats. 1987, Ch. 1228, Sec. 2. Operative July 1, 1988, by Sec. 4 of Ch. 1228.)
  127. 215.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Personal property owned by certain veteran organizations is exempt from taxation if the organization is chartered by Congress, uses the property only for its purposes, is not run for profit, and does not let net earnings benefit private individuals or members.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 215. All personal property owned by a veteran organization which has been chartered by the Congress of the United States, when the same are used solely and exclusively for the purposes of such organization, if not conducted for profit and no part of the net earnings of which inures to the benefit of any private individual or member thereof, shall be exempt from taxation. (Amended by Stats. 1970, Ch. 554.)
  128. 215.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Qualifying veterans’ organization property used for charitable purposes is exempt from taxation, and an organization claiming the exemption must file a valid organizational clearance certificate with the assessor.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 215.1. (a) All buildings, and so much of the real property on which the buildings are situated as may be required for the convenient use and occupation of the buildings, used exclusively for charitable purposes, owned by a veterans’ organization which has been chartered by the Congress of the United States, organized and operated for charitable purposes, when the same are used solely and exclusively for the purpose of the organization, if not conducted for profit and no part of the net earnings of which inures to the benefit of any private individual or member thereof, shall be exempt from taxation. (b) The exemption provided for in this section shall apply to the property of all organizations meeting the requirements of this section and subdivision (b) of Section 4 of Article XIII of the California Constitution and paragraphs (1) to (7), inclusive, of subdivision (a) of Section 214. (c) An organization that files a claim for the exemption provided for in this section shall file with the assessor a valid organizational clearance certificate issued pursuant to Section 254.6. (d) (1) This exemption shall be known as the “veterans’ organization exemption.” (2) Notwithstanding Section 20 or any other law, the State Board of Equalization is responsible for administering the veterans’ organization exemption provided by this section, except where the law places responsibility for administering that exemption with the county assessor. (Amended by Stats. 2018, Ch. 37, Sec. 55. (AB 1817) Effective June 27, 2018.)
  129. 215.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Property used primarily for exempt purposes keeps its welfare or veterans organization exemption even if it is also used for bingo games, if the bingo proceeds are used only for the organization’s charitable purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 215.2. Property owned by an organization that satisfies the requirements of Section 214, 215, or 215.1 and which is used primarily for exempt purposes shall not be denied the welfare or veterans organization exemption because such property is also used for conducting bingo games pursuant to Section 326.5 of the Penal Code, provided that the proceeds from such games are used exclusively for the charitable purposes of such organization. (Added by Stats. 1977, Ch. 271.)
  130. 215.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Certain personal property used by qualifying nonprofit educational broadcasters is exempt from taxation.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 215.5. All personal property owned or leased by a nonprofit corporation, which does not accept advertising for a consideration and is engaged exclusively in the production of programs for educational television, and all personal property owned or leased by a nonprofit educational organization, which is engaged exclusively in the production of programs as a noncommercial educational FM or AM broadcast station, shall be exempt from taxation, if such personal property is used solely and exclusively for the purposes of such organization or corporation and no part of the corporation’s or organization’s net earnings inure to the benefit of any private shareholder or individual. (Amended by Stats. 1978, Ch. 1394.)
  131. 2151.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Determination of Tax [2151 - 2152.5] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    The board of supervisors must set county and district tax rates and levy state, county, and district taxes as provided by law.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Determination of Tax [2151 - 2152.5] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 2151. The board of supervisors shall fix the rates of county and district taxes and shall levy the State, county, and district taxes as provided by law. (Enacted by Stats. 1939, Ch. 154.)
  132. 2152.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Determination of Tax [2151 - 2152.5] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    The auditor must compute and enter tax amounts on the roll, place installment amounts in other columns, and foot each column. If the roll is machine-prepared, the computations and entries may be made on a newly prepared roll that includes adjustments authorized by the local board of equalization.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Determination of Tax [2151 - 2152.5] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 2152. The auditor shall then: (a) Compute and enter in a separate column on the roll the respective sums in dollars and cents, rejecting the fractions of a cent, to be paid as a tax on the property listed. Notwithstanding any contrary provisions elsewhere set forth in the law, all rates applicable to any assessment may be combined into a single figure for purposes of computation and extension of the roll. (b) Place in other columns the respective amounts due in installments. (c) Foot each column, showing the totals. Provided, however, that if the assessment roll is a machine-prepared roll the above prescribed computations and entries may be made and entered upon a newly prepared roll which shall incorporate the adjustments authorized by the local board of equalization. (Amended by Stats. 1977, Ch. 246.)
  133. 2152.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Determination of Tax [2151 - 2152.5] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    If the county board of supervisors orders it by resolution in time, the county auditor must reject any odd cent when computing taxes and extending taxes, special assessments, or charges.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Determination of Tax [2151 - 2152.5] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 2152.5. Notwithstanding the provisions of any other law of this State, if so ordered by resolution of the board of supervisors of any county, adopted prior to the time the county auditor is required to compute and enter on the secured roll the respective amounts due in installments as taxes for the assessment year in which such resolution shall become effective, the county auditor shall reject any cent not evenly divisible by two in the computation of taxes on any assessment and in the extension of taxes, special assessments or charges on the county assessment roll for any other public agency. The provisions of this section shall continue in effect in such county until otherwise ordered by resolution of the board of supervisors. (Amended by Stats. 1961, Ch. 1926.)
  134. 216.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Up to $1,500 of stock in trade for a vending stand run by a blind person licensed by the Bureau of Vocational Rehabilitation is exempt from taxation.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 216. The stock in trade up to one thousand five hundred dollars ($1,500) of a vending stand operated by a blind person licensed by the Bureau of Vocational Rehabilitation pursuant to federal or state law is exempt from taxation. (Amended by Stats. 1963, Ch. 1638.)
  135. 217.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Certain art property displayed in qualifying museums or galleries is exempt from property tax, if the section’s display and documentation conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 217. (a) Except as provided in subdivision (d), the following articles of personal property that have been made available for display in a publicly owned art gallery or museum, or a museum that is regularly open to the public and that is operated by a nonprofit organization that qualifies for exemption pursuant to Section 23701d, shall be exempt from taxation: (1) Original paintings in oil, mineral, water, vitreous enamel, or other colors, pastels, original mosaics, original drawings and sketches in pen, ink, pencil, or watercolors, or works of the free fine arts in any other media including applied paper and other materials, manufactured or otherwise, that are used on collages, artists’ proof etchings unbound, and engravings and woodcuts unbound, lithographs, or prints made by other hand transfer processes unbound, or original sculptures or statuary. As used in this subdivision: (A) “Sculpture” and “statuary” shall include professional productions of sculptors only whether in round or in relief, in bronze, marble, stone, terra cotta, ivory, wood, metal, or other materials, or whether cut, carved, or otherwise wrought by hand from the solid block or mass of marble, stone, alabaster, or from metal, or other materials, or cast in bronze or other metal or substance, or from wax or plaster, or constructed from any material or made in any form as the professional productions of sculptors, only. (B) “Original” when used to modify the words “sculptures” and “statuary” shall include the original work or model and the first 10 castings, replicas, or reproductions made from the sculptor’s original work or model, with or without a change in scale, regardless of whether or not the sculptor is alive at the time the castings, replicas, or reproductions are completed. (C) “Painting,” “mosaic,” “drawing,” “work of the free fine arts,” “sketch,” “sculpture,” and “statuary” shall not include any articles of utility, articles designed for industrial use, or any articles that are made wholly or in part by stenciling or any other mechanical process. (D) “Etchings,” “engravings,” “woodcuts,” “lithographs,” or “prints made by other hand transfer processes,” shall include only works that are printed by hand from plates, stones or blocks etched, drawn, or engraved with handtools and do not include works that are printed from plates, stones or blocks etched, drawn, or engraved by photochemical or other mechanical processes. (2) Original works of the free fine arts, that are not described in paragraph (1), are subject to regulations, as the board may prescribe, to prove that the article represents some school, kind, or medium of the free fine arts. As used in this paragraph, “original works of the free fine arts” shall not include any article of utility or any article designed for industrial use. (b) When making a claim for an exemption pursuant to this section, a person claiming the exemption shall provide all information required and answer all questions in an affidavit, under penalty of perjury. The assessor may require other proof of the facts stated before allowing the exemption. The affidavit shall be accompanied by a certificate of the director or other officer of the art gallery or museum in which the property for which an exemption is claimed under this section was made available for display that the property was available for public display in the art gallery or museum for the period specified in subdivision (e). (c) Sections 255 and 260 shall be applicable to the exemption provided by this section. (d) The exemption provided by subdivision (a) shall not apply to any work of art loaned by any person who holds works of art primarily for purposes of sale. (e) The exemption provided by this section shall not apply unless the property was made available for public display in the art gallery or museum for a period of 90 days during the 12-month period immediately preceding the lien date for the year for which the exemption is claimed. If the property was first made available for public display less than 90 days prior to the lien date, the exemption may be granted if the person claiming the exemption certifies in writing that the property will be made available for public display for at least 90 days during the 12-month period commencing with the first day the property was made available for public display. (f) For purposes of this section, “regularly open to the public” means that the gallery or museum was open to the public not less than 20 hours per week for not less than 35 weeks of the 12-month period immediately preceding the lien date for the year for which the exemption is claimed. If the gallery or museum has been open for less than 35 weeks during the 12-month period immediately preceding the lien date or for less than 20 hours per week during that period, the exemption may be granted if the director or other officer of the gallery or museum certifies in writing that the gallery or museum will be open for not less than 20 hours per week for not less than 35 weeks during the 12-month period beginning with the day the gallery or museum was first opened. (g) If a person certifies in writing that the property will be made available and the gallery or museum open for the periods specified in subdivisions (e) and (f), and the property is not so made available or the gallery or museum is not so opened, the exemption shall be canceled, and an escape assessment may be made as provided in Section 531.1. (Amended by Stats. 2005, Ch. 22, Sec. 179. Effective January 1, 2006.)
  136. 217.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Certain aircraft displayed in qualifying aerospace museums are exempt from property tax if the display and museum-opening conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 217.1. (a) Except as provided in subdivision (d), the following articles of personal property that are made available for display in a publicly owned aerospace museum, or an aerospace museum that is regularly open to the public and that is operated by a nonprofit organization that qualifies for exemption pursuant to Section 23701d, shall be exempt from taxation: (1) Aircraft that have been restored or maintained, whether currently certified or not for flight purposes. (2) Aircraft donated in perpetuity to the aerospace museum. (b) When making a claim for an exemption pursuant to this section, a person claiming the exemption shall give all information required and answer all questions in an affidavit, and shall subscribe and swear to the affidavit, under penalty of perjury. The assessor may require other proof of the facts stated before allowing the exemption. The affidavit shall be accompanied by a certificate of the director or other officer of the aerospace museum in which the property for which an exemption is claimed under this section was made available for display that the property was available for public display in the aerospace museum for the period specified in subdivision (e). (c) For the 1984–85 assessment year and each assessment year thereafter, the provisions of Sections 255 and 260 shall be applicable to the exemption provided by this section. (d) The exemption provided by subdivision (a) shall not apply to any aircraft loaned by any person who holds aircraft primarily for purposes of sale. (e) The exemption provided by this section shall not apply unless the property was made available for public display in the aerospace museum for a period of 90 days during the 12-month period immediately preceding the lien date for the year for which the exemption is claimed. If the property was first made available for public display less than 90 days prior to the lien date, the exemption may be granted if the person claiming the exemption certifies in writing that the property will be made available for public display for at least 90 days during the 12-month period commencing with the first day the property was made available for public display. (f) For purposes of this section, “regularly open to the public” means that the aerospace museum was open to the public not less than 20 hours per week for not less than 35 weeks of the 12-month period immediately preceding the lien date for the year for which the exemption is claimed. If the aerospace museum has been open for less than 35 weeks during the 12-month period immediately preceding the lien date or for less than 20 hours per week during that period, the exemption may be granted if the director or other officer of the aerospace museum certifies in writing that the aerospace museum will be open for not less than 20 hours per week for not less than 35 weeks during the 12-month period beginning with the date the aerospace museum was first opened. (g) If a person certifies in writing that the property will be made available and the aerospace museum open for the periods specified in subdivisions (e) and (f), and the property is not so made available or the aerospace museum is not so opened, the exemption shall be canceled, and an escape assessment may be made as provided in Section 531.1. (h) The exemption provided by this section shall be applicable for the 1979–80 fiscal year and each fiscal year thereafter. (Amended by Stats. 2004, Ch. 200, Sec. 3. Effective January 1, 2005.)
  137. 218.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section gives a homeowners’ property tax exemption of $7,000 of a dwelling’s full value, with special deeming rules for certain absences and exclusions for some property types.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 218. (a) The homeowners’ property tax exemption is in the amount of the assessed value of the dwelling specified in this section, as authorized by subdivision (k) of Section 3 of Article XIII of the California Constitution. That exemption shall be in the amount of seven thousand dollars ($7,000) of the full value of the dwelling. (b) (1) The exemption does not extend to property that is rented, vacant, under construction on the lien date, or that is a vacation or secondary home of the owner or owners, nor does it apply to property on which an owner receives the veterans’ exemption. (2) Notwithstanding paragraph (1), if a person receiving the exemption is not occupying the dwelling on the lien date because the dwelling was damaged in a misfortune or calamity, the person shall be deemed to occupy that same dwelling as their principal place of residence on the lien date, provided the person’s absence from the dwelling is temporary and the person intends to return to the dwelling when possible to do so. Except as provided in paragraph (3), when a dwelling has been totally destroyed, and thus no dwelling exists on the lien date, the exemption provided by this section shall not be applicable until the structure has been replaced and is occupied as a dwelling. (3) A dwelling that was totally destroyed in a disaster for which the Governor proclaimed a state of emergency, that qualified for the exemption provided by this section prior to the commencement date of the disaster and that has not changed ownership since the commencement date of the disaster, shall be deemed occupied by the person receiving the exemption on the lien date provided the person intends to reconstruct a dwelling on the property and occupy the dwelling as their principal place of residence when it is possible to do so. (4) Notwithstanding paragraph (1), if a person receiving the exemption is not occupying the dwelling because they are confined to a hospital or other care facility, the person shall be deemed to occupy that dwelling as their principal place of residence, provided that all of the following conditions are met: (A) The person would occupy the dwelling if they were not confined to the hospital or other care facility. (B) The person intends to return to the dwelling when possible to do so. (C) The dwelling is not rented or leased to a person that is not described in Section 267(c)(4) of Title 26 of the United States Code. (c) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds shares or membership in a cooperative housing corporation, which holding is a requisite to the exclusive right of occupancy of a dwelling. (2) (A) “Dwelling” means a building, structure, or other shelter constituting a place of abode, whether real property or personal property, and any land on which it may be situated. A two-dwelling unit shall be considered as two separate single-family dwellings. (B) “Dwelling” includes the following: (i) A single-family dwelling occupied by an owner thereof as their principal place of residence on the lien date. (ii) A multiple-dwelling unit occupied by an owner thereof on the lien date as their principal place of residence. (iii) A condominium occupied by an owner thereof as their principal place of residence on the lien date. (iv) Premises occupied by the owner of shares or a membership interest in a cooperative housing corporation, as defined in subdivision (i) of Section 61, as their principal place of residence on the lien date. Each exemption allowed pursuant to this subdivision shall be deducted from the total assessed valuation of the cooperative housing corporation. The exemption shall be taken into account in apportioning property taxes among owners of shares or membership interests in the cooperative housing corporations so as to benefit those owners who qualify for the exemption. (d) The exemption provided for in subdivision (k) of Section 3 of Article XIII of the California Constitution shall first be applied to the building, structure, or other shelter and the excess, if any, shall be applied to any land on which it may be located. (Amended by Stats. 2023, Ch. 781, Sec. 1. (SB 520) Effective October 11, 2023.)
  138. 218.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines “owner” and “dwelling” for the property tax exemption, and says certain earthquake-damaged Humboldt County dwellings keep their exemption eligibility.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 218.2. (a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds shares or membership in a cooperative housing corporation, which holding is a requisite to the exclusive right of occupancy of a dwelling. (2) (A) “Dwelling” means a building, structure, or other shelter constituting a place of abode, whether real property or personal property, and any land on which it may be situated. A two-dwelling unit shall be considered as two separate single-family dwellings. (B) “Dwelling” includes the following: (i) A single-family dwelling occupied by an owner thereof as his or her principal place of residence on the lien date. (ii) A multiple-dwelling unit occupied by an owner thereof on the lien date as his or her principal place of residence. (iii) A condominium occupied by an owner thereof as his or her principal place of residence on the lien date. (iv) Premises occupied by the owner of shares or a membership interest in a cooperative housing corporation, as defined in subdivision (i) of Section 61, as his or her principal place of residence on the lien date. Each exemption allowed pursuant to this subdivision shall be deducted from the total assessed valuation of the cooperative housing corporation. The exemption shall be taken into account in apportioning property taxes among owners of share or membership interests in the cooperative housing corporations so as to benefit those owners who qualify for the exemption. (b) Any dwelling that qualified for an exemption under Section 218 prior to January 9, 2010, that was damaged or destroyed by the earthquake and any other related casualty that occurred as a result of the disaster in the County of Humboldt, as declared by the Governor in January 2010, and that has not changed ownership since January 9, 2010, shall not be disqualified as a “dwelling” or be denied an exemption under this section solely on the basis that the dwelling was temporarily damaged or destroyed or was being reconstructed by the owner, or was temporarily uninhabited as a result of restricted access to the property due to the earthquake. (c) The exemption provided for in subdivision (k) of Section 3 of Article XIII of the California Constitution shall first be applied to the building, structure, or other shelter and the excess, if any, shall be applied to any land on which it may be located. (Added by Stats. 2010, Ch. 449, Sec. 4. (AB 1690) Effective September 29, 2010.)
  139. 218.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines “owner” and “dwelling,” and says certain qualifying dwellings keep their exemption even if they were temporarily damaged, destroyed, reconstructed, or left uninhabited after the Imperial County earthquake-related casualty, if ownership has not changed.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 218.3. (a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds shares or membership in a cooperative housing corporation, which holding is a requisite to the exclusive right of occupancy of a dwelling. (2) (A) “Dwelling” means a building, structure, or other shelter constituting a place of abode, whether real property or personal property, and any land on which it may be situated. A two-dwelling unit shall be considered as two separate single-family dwellings. (B) “Dwelling” includes the following: (i) A single-family dwelling occupied by an owner thereof as his or her principal place of residence on the lien date. (ii) A multiple-dwelling unit occupied by an owner thereof on the lien date as his or her principal place of residence. (iii) A condominium occupied by an owner thereof as his or her principal place of residence on the lien date. (iv) Premises occupied by the owner of shares or a membership interest in a cooperative housing corporation, as defined in subdivision (i) of Section 61, as his or her principal place of residence on the lien date. Each exemption allowed pursuant to this subdivision shall be deducted from the total assessed valuation of the cooperative housing corporation. The exemption shall be taken into account in apportioning property taxes among owners of share or membership interests in the cooperative housing corporations so as to benefit those owners who qualify for the exemption. (b) Any dwelling that qualified for an exemption under Section 218 prior to April 4, 2010, that was damaged or destroyed by the earthquake and any other related casualty that occurred as a result of the disaster in the County of Imperial, as declared by the Governor in April 2010, and that has not changed ownership since April 4, 2010, shall not be disqualified as a “dwelling” or be denied an exemption under Section 218 solely on the basis that the dwelling was temporarily damaged or destroyed or was being reconstructed by the owner, or was temporarily uninhabited as a result of restricted access to the property due to the earthquake. (c) The exemption provided for in subdivision (k) of Section 3 of Article XIII of the California Constitution shall first be applied to the building, structure, or other shelter and the excess, if any, shall be applied to any land on which it may be located. (Added by Stats. 2010, Ch. 461, Sec. 5. (AB 2136) Effective September 29, 2010.)
  140. 218.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines “owner” and “dwelling,” and it preserves certain dwelling exemptions after listed wildfire and storm disasters if the property meets the stated conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 218.4. (a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds shares or membership in a cooperative housing corporation, which holding is a requisite to the exclusive right of occupancy of a dwelling. (2) (A) “Dwelling” means a building, structure, or other shelter constituting a place of abode, whether real property or personal property, and any land on which it may be situated. A two-dwelling unit shall be considered as two separate single-family dwellings. (B) “Dwelling” includes the following: (i) A single-family dwelling occupied by an owner thereof as his or her principal place of residence on the lien date. (ii) A multiple-dwelling unit occupied by an owner thereof on the lien date as his or her principal place of residence. (iii) A condominium occupied by an owner thereof as his or her principal place of residence on the lien date. (iv) Premises occupied by the owner of shares or a membership interest in a cooperative housing corporation, as defined in subdivision (i) of Section 61, as his or her principal place of residence on the lien date. Each exemption allowed pursuant to this subdivision shall be deducted from the total assessed valuation of the cooperative housing corporation. The exemption shall be taken into account in apportioning property taxes among owners of share or membership interests in the cooperative housing corporations so as to benefit those owners who qualify for the exemption. (b) Any dwelling that qualified for an exemption under Section 218 prior to the commencement dates of the wildfires listed in the Governor’s disaster proclamation of August 2009, that was damaged or destroyed by the wildfires and any other related casualty that occurred as a result of this disaster in the Counties of Los Angeles and Monterey, as declared by the Governor in August 2009, and that has not changed ownership since the commencement dates of these disasters as listed in the proclamations, shall not be disqualified as a “dwelling” or be denied an exemption under Section 218 solely on the basis that the dwelling was temporarily damaged or destroyed or was being reconstructed by the owner, or was temporarily uninhabited as a result of restricted access to the property due to the wildfires. (c) Any dwelling that qualified for an exemption under Section 218 prior to August 30, 2009, that was damaged or destroyed by the wildfires and any other related casualty that occurred as a result of this disaster in the County of Placer, as declared by the Governor in August 2009, and that has not changed ownership since August 30, 2009, shall not be disqualified as a “dwelling” or be denied an exemption under Section 218 solely on the basis that the dwelling was temporarily damaged or destroyed or was being reconstructed by the owner, or was temporarily uninhabited as a result of restricted access to the property due to the wildfires. (d) Any dwelling that qualified for an exemption under Section 218 prior to the commencement dates of the severe winter storms listed in the Governor’s disaster proclamations of January 2010, that was damaged or destroyed by the severe rainstorms, heavy snows, floods, or mudslides that occurred as a result of these disasters in the Counties of Calaveras, Imperial, Los Angeles, Orange, Riverside, San Bernardino, San Francisco, and Siskiyou, as declared by the Governor in January 2010, and that has not changed ownership since the commencement dates of these disasters as listed in the proclamations, shall not be disqualified as a “dwelling” or be denied an exemption under Section 218 solely on the basis that the dwelling was temporarily damaged or destroyed or was being reconstructed by the owner, or was temporarily uninhabited as a result of restricted access to the property due to floods, mudslides, rockslides, or washed-out or damaged roads. (e) Any dwelling that qualified for an exemption under Section 218 prior to July 26, 2010, that was damaged or destroyed by the wildfires and any other related casualty that occurred as a result of the disaster in the County of Kern, as declared by the Governor in July 2010, and that has not changed ownership since July 26, 2010, shall not be disqualified as a “dwelling” or be denied an exemption under this section solely on the basis that the dwelling was temporarily damaged or destroyed or was being reconstructed by the owner, or was temporarily uninhabited as a result of restricted access to the property due to the wildfires. (f) The exemption provided for in subdivision (k) of Section 3 of Article XIII of the California Constitution shall first be applied to the building, structure, or other shelter and the excess, if any, shall be applied to any land on which it may be located. (Added by Stats. 2010, Ch. 447, Sec. 4. (AB 1662) Effective September 29, 2010.)
  141. 218.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    County assessors must provide homeowners’ property tax exemption information and county records when the board requests it and the Controller concurs.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 218.5. In order to assure the accuracy of the state’s reimbursements for the homeowners’ property tax exemption and to prevent duplications of the exemptions within the state and improper overlapping with other benefits provided by law, county assessors shall supply information from homeowners’ property tax exemption claims and county records as is specified by written request of the board, and with the concurrence of the Controller, necessary to fully identify all homeowners’ property tax exemption claims allowed by the assessors. The board may specify that the information include all or a part of the names and social security numbers of claimants and spouses and the identity and location of the dwelling to which the exemption applies. The information may be required in the form of data processing media or other media and in such format as is compatible with the recordkeeping processes of the counties and the auditing procedures of the state. (Amended by Stats. 1973, Ch. 208.)
  142. 218.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines “owner” and “dwelling” for the property tax exemption rules, and preserves the exemption for certain qualifying dwellings damaged by the 2010 San Mateo County explosion and fire.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 218.6. (a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds shares or membership in a cooperative housing corporation, which holding is a requisite to the exclusive right of occupancy of a dwelling. (2) (A) “Dwelling” means a building, structure, or other shelter constituting a place of abode, whether real property or personal property, and any land on which it may be situated. A two-dwelling unit shall be considered as two separate single-family dwellings. (B) “Dwelling” includes the following: (i) A single-family dwelling occupied by an owner thereof as his or her principal place of residence on the lien date. (ii) A multiple-dwelling unit occupied by an owner thereof on the lien date as his or her principal place of residence. (iii) A condominium occupied by an owner thereof as his or her principal place of residence on the lien date. (iv) Premises occupied by the owner of shares or a membership interest in a cooperative housing corporation, as defined in subdivision (i) of Section 61, as his or her principal place of residence on the lien date. Each exemption allowed pursuant to this subdivision shall be deducted from the total assessed valuation of the cooperative housing corporation. The exemption shall be taken into account in apportioning property taxes among owners of share or membership interests in the cooperative housing corporations so as to benefit those owners who qualify for the exemption. (b) Any dwelling that qualified for an exemption under Section 218 prior to September 9, 2010, that was damaged or destroyed by the explosion and fire that occurred in the County of San Mateo, as declared by the Governor in September 2010, and that has not changed ownership since September 9, 2010, shall not be disqualified as a “dwelling” or be denied an exemption under this section solely on the basis that the dwelling was temporarily damaged or destroyed or was being reconstructed by the owner, or was temporarily uninhabited as a result of restricted access to the property due to the explosion and fire. (c) The exemption provided for in subdivision (k) of Section 3 of Article XIII of the California Constitution shall first be applied to the building, structure, or other shelter and the excess, if any, shall be applied to any land on which it may be located. (Added by Stats. 2010, 6th Ex. Sess., Ch. 2, Sec. 4. (AB 11 6x) Effective October 19, 2010.)
  143. 2186.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    Every tax has the effect of a judgment against the person.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2186. Every tax has the effect of a judgment against the person. (Enacted by Stats. 1939, Ch. 154.)
  144. 2187.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    Taxes, penalties, and interest on real property become a lien against the assessed property.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2187. Every tax, penalty, or interest, including redemption penalty or interest, on real property is a lien against the property assessed. (Amended by Stats. 2002, Ch. 206, Sec. 1. Effective January 1, 2003.)
  145. 2188.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    Taxes on improvements become a lien on the taxable land where the improvements are located if the improvements and the land are assessed to the same person.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2188. Every tax on improvements is a lien on the taxable land on which they are located, if they are assessed to the same person to whom the land is assessed. (Amended by Stats. 1947, Ch. 782.)
  146. 2188.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    A tax on improvements assessed to someone other than the landowner’s assessee may become a lien on the owner’s real property or be placed on the unsecured roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2188.1. Every tax on improvements assessed to a person other than the assessee of the land on which they are located may become a lien on the real property of the owner of such improvements or be assessed on the unsecured roll. In order for such tax on improvements to be a lien on any parcel of real property of the owner of such improvements, the fact of such lien must be indicated on the secured roll where any such parcel of real property is listed. (Amended by Stats. 1961, Ch. 1412.)
  147. 2188.10.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    This section requires the assessor to separately assess certain mobilehome park real property when a written request is made and conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2188.10. (a) Whenever the assessor receives a written request for separate assessment of a pro rata portion of the real property of a mobilehome park which changed ownership pursuant to subdivision (c) of Section 62.1 as the result of the transfer of a share or shares of voting stock or other ownership or membership interest or interests, the assessor shall, on the first lien date which occurs more than 60 days following the request, and on each lien date thereafter, separately assess the portion or portions of real property described in subdivision (b) if the conditions specified in subdivision (c) have been met. Whenever a portion of the real property of a mobilehome park becomes subject to separate assessment, it shall continue to be subject to separate assessment in subsequent fiscal years and once a request for separate assessment is made, it is binding on all future owners of the voting stock or other ownership or membership interests in the entity which owns the park. (b) The interest that is to be separately assessed is the value of the pro rata portion of the real property of the mobilehome park which changed ownership pursuant to subdivision (c) of Section 62.1. (c) A separate assessment may not be made by the assessor under this section unless the following conditions are met: (1) The governing board of the mobilehome park makes the request for separate assessment and certifies that the request has been approved in the manner provided in the organizational documents of the entity owning the mobilehome park. (2) Information is filed with the assessor listing all of the following: (A) The total number of outstanding shares of voting stock of, or other ownership or membership interests in, the entity which owns the mobilehome park. (B) The number of shares of voting stock, or other ownership or membership interests, which have been transferred and resulted in the change in ownership of portions of the real property of the park pursuant to subdivision (c) of Section 62.1, together with the names and addresses of the owners of the transferred voting stock or other ownership or membership interests. (C) Any other information as the assessor may require. The entity owning the mobilehome park shall file an annual statement for each succeeding assessment year, on or before April 1, with the assessor, setting forth any changes to the required information known to the entity. The information provided pursuant to this section is not a public document and shall not be open to public inspection, except as provided in Section 408. (d) Nothing in this section shall be construed to require applicants for separate assessments to meet the requirements of the Subdivision Map Act, nor shall the approval of any governmental agency be required for separate assessment except for the assessor’s approval. (e) The assessor shall cumulate all the separate assessments in a mobilehome park and enter the total assessment on the secured roll in the name of the entity which owns the park. The assessor shall notify each owner of a portion of the real property of the park subject to separate assessment under this section of the amount of an increased assessment pursuant to Section 619. (f) The tax on the total assessment of the mobilehome park shall be a lien on the real property of the park and shall be subject to all provisions of law applicable to taxes on the secured roll. (g) The tax collector shall send a single tax bill, with an itemized breakdown detailing the taxes and the allocated portion of any fee imposed pursuant to subdivision (i) applicable to each separate assessment, to the entity owning the mobilehome park. (h) The assessor shall provide to owners of voting stock or other ownership or membership interest in a mobilehome park entity subject to subdivision (c) of Section 62.1, and to the governing board of the park, at that time and in that manner as the assessor deems appropriate, adequate notice of the provisions of this section and other pertinent information relative to the implementation thereof. (i) The county may charge a fee for processing the application for separate assessment, and for the initial and ongoing costs of separate assessment and implementing subdivision (g), not to exceed actual costs. This fee shall be subject to Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code, and shall be allocated to each owner of a share of voting stock or other ownership or membership interest for which a separate assessment has been made. The fee may be collected commencing with the initial separate tax bills, and on subsequent tax bills, and shall be deposited in the county’s general fund. (j) The governing board of the entity which owns the mobilehome park shall collect the allocated portion of any fee charged pursuant to subdivision (i) and any itemized taxes applicable to a separate assessment from the owner of the voting stock or other ownership or membership interest whose acquisition of the interest resulted in the separate assessment. The fees and taxes resulting from separate assessment shall be deducted from the proportional cost of the fees and taxes collected from the remaining owners or members. (Amended by Stats. 1991, Ch. 532, Sec. 6.)
  148. 2188.11.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    The assessor must separately assess undivided interests.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2188.11. The assessor shall separately assess undivided interests in accordance with Chapter 3 (commencing with Section 2801) of Part 5. (Added by Stats. 1994, Ch. 1222, Sec. 13.5. Effective January 1, 1995.)
  149. 2188.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    The owner of the land or the owner of the improvements may file a written separate-ownership statement with the assessor before the lien date.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2188.2. Whenever improvements are owned by a person other than the owner of the land on which they are located, the owner of the improvements or the owner of the land may file with the assessor a written statement before the lien date attesting to their separate ownership, in which event the land and improvements shall not be assessed to the same assessee. Such written statement shall not be required annually following the year in which it has been filed but shall remain in effect until such time as either, or both, of said separate ownerships shall have been transferred or until such written statement of separate ownership shall have been canceled by either the owner of the land or the owner of the improvements. (Amended by Stats. 1973, Ch. 467.)
  150. 2188.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    When real property is divided into condominiums, each unit is to be separately assessed, and the tax on each unit is a lien only on that unit.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2188.3. Whenever real property has been divided into condominiums, as defined in Section 783 of the Civil Code, (a) each condominium owned in fee shall be separately assessed to the owner thereof, and the tax on each such condominium shall constitute a lien solely thereon; (b) each condominium not owned in fee shall be separately assessed, as if it were owned in fee, to the owner of the condominium or the owner of the fee or both (and the tax on each such condominium shall be a lien solely on the interest of the owner of the fee in the real property included in such condominium and on such condominium), if so agreed by the assessor in a writing of record; such an agreement shall be binding upon such assessor and his successors in office with respect to such project so long as it continues to be divided into condominiums in the same manner as that in effect when the agreement was made. (Added by Stats. 1963, Ch. 860.)
  151. 2188.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    This section lets the assessor separately assess leased land and improvements if the lease and its recording, term, tax-payment terms, and parcel conditions meet the stated requirements.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2188.4. Whenever a portion of a parcel of land, other than that used for grazing or other agricultural purposes and property assessed by the State Board of Equalization, is subject to a lease which is recorded or for which a memorandum of lease is recorded and which provides for a term (including options to renew) of 15 years or more from the commencement date of the lease and which requires the lessee to pay, or to reimburse the lessor for, the property taxes (or any portion thereof) on the leased premises, the assessor shall separately assess the land and improvements subject to the lease and the land and improvements not subject to the lease upon application for such separate assessments by the lessor or lessee prior to the lien date; provided the boundaries of the leased area do not pass through any improvement except along a bearing partition; and provided that each parcel as described must have access frontage on a dedicated street. The assessor shall thereafter continue to make such separate assessments until the expiration date of the lease or at an earlier date should the lessor or lessee file a written request that the separate assessments be discontinued. The assessor may, in his discretion, assess the leased premises to the lessor or the lessee; provided, that if the lessor is assessed, all notices of assessment and tax bills relating to the leased premises shall be mailed to the lessor in care of the lessee at the lessee’s latest address known to the assessor, or a copy of such notices and bills shall be mailed to the lessee at such address. (Added by Stats. 1968, Ch. 1282.)
  152. 2188.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    For certain planned developments, property tax assessment must reflect the value of each separately owned lot or area and its appurtenant common area share, subject to stated conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2188.5. (a) (1) Subject to the limitations set forth in subdivision (b), whenever real property has been divided into planned developments as defined in Section 11003 of the Business and Professions Code, the interests therein shall be presumed to be the value of each separately owned lot, parcel, or area, and the assessment shall reflect this value, which includes all of the following: (A) The assessment attributable to the value of the separately owned lot, parcel, or area and the improvements thereon. (B) The assessment attributable to the share in the common area reserved as an appurtenance of the separately owned lot, parcel, or area. (C) The new base year value of the common area resulting from any change in ownership pursuant to Chapter 2 (commencing with Section 60) or new construction pursuant to Chapter 3 (commencing with Section 70) attributable to the share in the common area reserved as an appurtenance of the separately owned lot, parcel, or area. (2) For the purposes of this section, “common area” shall mean the land and improvements within a lot, parcel, or area, the beneficial use and enjoyment of which is reserved in whole or in part as an appurtenance to the separately owned lots, parcels, or areas, whether this common area is held in common or through ownership of shares of stock or membership in an owners’ association. The tax on each separately owned lot, parcel, or area shall constitute a lien solely thereon and upon the proportionate interest in the common area appurtenant thereto. (b) Assessment in accordance with subdivision (a) shall only be required with respect to those planned developments that satisfy both of the following conditions: (1) The development is located entirely within a single tax code area. (2) The entire beneficial ownership of the common area is reserved as an appurtenance to the separately owned lots, parcels, or areas. (c) The amendment to subdivision (b) made by Chapter 407 of the Statutes of 1984 shall apply to real property that has been divided into planned developments, as defined in Section 11003 of the Business and Professions Code, on and after the effective date of Chapter 407 of the Statutes of 1984. (Amended by Stats. 2006, Ch. 538, Sec. 610. Effective January 1, 2007.)
  153. 2188.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    The county assessor may separately assess condominium units before the condominium is created, unless a recorded exemption request applies.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2188.6. (a) Unless a request for exemption has been recorded pursuant to subdivision (d), prior to the creation of a condominium as defined in Section 783 of the Civil Code, the county assessor may separately assess each individual unit which is shown on the condominium plan of a proposed condominium project when all of the following documents have been recorded as required by law: (1) A subdivision final map or parcel map, as described in Sections 66434 and 66445, respectively, of the Government Code. (2) A condominium plan, as defined in Section 4120 or 6540 of the Civil Code. (3) A declaration, as defined in Section 4135 or 6546 of the Civil Code. (b) The tax due on each individual unit shall constitute a lien solely on that unit. (c) The lien created pursuant to this section shall be a lien on an undivided interest in a portion of real property coupled with a separate interest in space called a unit as described in Section 4125 or 6542 of the Civil Code. (d) The record owner of the real property may record with the condominium plan a request that the real property be exempt from separate assessment pursuant to this section. If a request for exemption is recorded, separate assessment of a condominium unit shall be made only in accordance with Section 2188.3. (e) This section shall become operative on January 1, 1990, and shall apply to condominium projects for which a condominium plan is recorded after that date. (Amended (as amended by Stats. 2012, Ch. 181, Sec. 79) by Stats. 2013, Ch. 605, Sec. 48. (SB 752) Effective January 1, 2014.)
  154. 2188.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    If an assessor receives a written request, the property interests in certain housing cooperatives and similar projects must be separately assessed once the stated conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2188.7. (a) Whenever the assessor receives a written request for separate assessment of a community apartment project, a stock cooperative, or a limited equity housing cooperative as defined in Section 11003.2, 11003.4, or 11004 of the Business and Professions Code, or any other similarly organized housing cooperative, the assessor shall, on the first lien date which occurs more than 60 days following the request, and on each lien date thereafter, separately assess the individual interests described in subdivision (b) held by the owners of the project or shareholders of the corporation if the conditions specified in subdivision (c) have been met. Whenever a community apartment project or cooperative housing corporation is separately assessed, it shall continue to be separately assessed in subsequent fiscal years and once a request for separate assessment is made, it is binding on all future owners and occupants of the project or corporation. (b) For community apartment projects, and similarly organized projects, the interest that is to be separately assessed pursuant to subdivision (a) is the value of the right of exclusive occupancy in a portion of the real property coupled with an undivided interest in the land. For cooperative housing corporations, limited equity housing cooperatives and similarly organized cooperatives, the interest that is to be separately assessed is the value of the right of exclusive occupancy which is transferable only concurrently with the transfer of the share or shares of stock in the corporation held by the person having such right of occupancy, together with an interest in appurtenant common areas. (c) Except as provided in subdivision (a), a separate assessment of any interest described in subdivision (b) may not be made by the assessor unless: (1) The person making the request certifies that the owners or shareholders have been notified and the request for separate assessment has been approved in the manner provided in the organizational documents of the organization involved for approval of matters affecting the affairs of the organization generally; and (2) A diagrammatic floor plan of the improvements and a survey plot map of the land showing the location of the improvements on the land, prepared in the form required by Chapter 2 (commencing with Section 66425) of Division 2 of Title 7 of the Government Code, has been recorded with the county recorder and filed with the assessor. (3) Notwithstanding any other provision of law, a separate valuation to divide any existing residential structure into a subdivision, as defined in Section 66424 of the Government Code, shall not be made until a subdivision final map or parcel map, as described in Sections 66434 and 66445, respectively, of the Government Code has been recorded as required by law. If the requirement for a parcel map is waived pursuant to subdivision (b) of Section 66428 of the Government Code, then the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation, unless the applicant provides a copy of the finding made by the legislative body or advisory agency, as required by that subdivision. (d) Notwithstanding the provisions of Section 2605 and regardless of whether the board of supervisors has adopted a resolution in accordance with Section 2700, the tax on interests in a cooperative housing corporation or a limited-equity housing corporation separately assessed pursuant to subdivision (a) shall be entered on the secured roll and may be paid in two installments as provided in Chapter 2.1 (commencing with Section 2700) of Part 5. However, if: (1) The tax on the separately assessed interest is unpaid when any installment of taxes on the secured roll becomes delinquent, the tax collector may use the procedures applicable to the collection of delinquent taxes on the unsecured roll; and (2) The tax on the separately assessed interest remains unpaid at the time set for the declaration of default for delinquent taxes, the tax on the separately assessed interest, together with any penalties and costs which may have accrued thereon while on the secured roll, shall be transferred to the unsecured roll. (e) The tax on an individual interest in a community apartment project, separately assessed pursuant to subdivision (a), shall be a lien solely on that interest and shall be entered on and be subject to all provisions of law applicable to taxes on the secured roll. (f) The assessor shall provide to the principal office of each community apartment project and cooperative housing corporation within the taxing jurisdiction, at the time and in the manner as he or she deems appropriate, adequate notice of the provisions of this section and other pertinent information relative to the implementation thereof. (g) The assessor may charge a fee for the initial cost of separately assessing a project or corporation which may be collected on the tax bill. (Amended by Stats. 2005, Ch. 281, Sec. 2. Effective January 1, 2006.)
  155. 2188.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    This section requires the assessor to separately assess qualifying time-share estates after a written request and required filings, and later allows a single assessment if termination is requested.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2188.8. (a) Whenever the assessor receives a written request for separate assessment of time-share estates in a time-share project, as defined in Section 11212 of the Business and Professions Code and as specified in subdivision (h) of this section, the assessor shall, on the first lien date that occurs more than 60 days following the request, and on each lien date thereafter, separately assess each time-share estate in the project if the assessor determines that the conditions specified in subdivision (c) have been met. Whenever estates in a time-share project are separately assessed, they shall continue to be separately assessed in subsequent fiscal years and, once a request for separate assessment is made with respect to a project, it is binding on all future time-share estate owners. (b) The interest that is to be separately assessed is the value of the right of recurrent, exclusive use or occupancy of real property, annually or on some other periodic basis, for a specific period of time that has been, or will be, allotted from the use or occupancy periods into which the project has been divided. (c) The separate assessment of a time-share estate may not be made by the assessor unless both of the following occur: (1) The person making the request certifies that the request for separate assessment has been approved in the manner provided in the organizational documents of the organization involved for approval of matters affecting the affairs of the organization generally. (2) A diagrammatic floor plan of the improvements, a copy of the documents setting forth the procedures for scheduling time and units to each time-share estate owner, and a list of every time-share estate owner, with a date notation thereon showing when, according to the organization’s records, each time-share estate was acquired, have been filed with the assessor. A plot map of the land showing the location of the improvements on the land need not be filed unless requested by the assessor. The organization shall file an annual statement for each succeeding assessment year, on or before April 1, with the assessor setting forth any changes to the required information known to the organization. The list or other information provided pursuant to this section is not a public document and shall not be open to public inspection, except as provided in Section 408. (d) Notwithstanding subdivision (c), this section shall not be construed to require any person making a request for separate assessment to meet the requirements of the Subdivision Map Act, nor shall the approval of any governmental agency be required for separate assessment. (e) The tax on a time-share estate that is separately assessed pursuant to this section shall be a lien solely on the time-share estate and shall be entered on and be subject to all provisions of law applicable to taxes on the secured roll, provided: (1) If the taxes on any time-share estate that is separately assessed remain unpaid at the time set for declaration of default for delinquent taxes, the taxes on the time-share estate, together with any penalties and costs that may have accrued thereon while on the secured roll, may be transferred to the unsecured roll. (2) Defaulted time-share estate taxes remaining unpaid on any prior year secured tax roll may be transferred to the unsecured roll and collected like any other tax on the unsecured roll. (f) The assessor shall provide to the principal office of each time-share project within the taxing jurisdiction, at the time and in the manner as he or she deems appropriate, adequate notice of the provisions of this section and other pertinent information relative to the implementation thereof. (g) The county may charge a fee for processing an application for separate assessment and for the initial and the ongoing costs, not to exceed the actual cost, of the separate assessment and billing, and mailings, with respect to a time-share project. This fee is subject to Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code, and shall be proportionately allocated to each of the time-share estate owners. This fee may be collected commencing with the initial separate tax bills, and on subsequent tax bills, and deposited in the county’s general fund. (h) For purposes of this section, “time-share estate” applies to time-share estates, as defined in Section 11212 of the Business and Professions Code, that include a fee simple interest in the underlying property involved. However, “time-share estate” does not include time-share estates that are coupled with a leasehold interest or an estate for years. (i) Notwithstanding subdivision (a), when the assessor receives a written request to terminate the separate assessment of time-share estates in a time-share project under subdivision (a), the assessor shall, on the first lien date that occurs more than 60 days following the request, and on each lien date thereafter, prepare a single assessment for all time-share estates in the project. In order to obtain a single assessment, the person making the request shall provide certification that the request for a single consolidated assessment has been approved in the manner provided in the organization’s documents. The person making the request shall also state the name and address of that organization as the organization to receive the single consolidated assessment. On the first lien date, and continuing thereafter, the county shall assess the time-share project. Any lien for taxes shall attach as if the election previously made under subdivision (a) had not been made, and the county shall no longer charge the fees described in subdivision (g). (Amended by Stats. 2004, Ch. 697, Sec. 20. Effective January 1, 2005.)
  156. 2188.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    If the assessor receives a written request, the project can be separately assessed, but only if required approvals and filings are provided.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2188.9. (a) Whenever the assessor receives a written request for separate assessment of a time-share project, as defined in Section 11212 of the Business and Professions Code, the assessor shall, on the first lien date which occurs more than 60 days following the request, and on each lien date thereafter, separately assess the individual interests in the project described in subdivision (b) if the conditions specified in subdivision (c) have been met. Whenever a time-share project becomes subject to separate assessment, it shall continue to be so subject in subsequent fiscal years and once a request for separate assessment is made, it is binding on all future owners and occupants of the project. (b) The interest in a time-share project that is to be separately assessed is the value of the right of recurrent, exclusive use or occupancy of real property, annually or on some other periodic basis, for a period of time that has been, or will be, allotted from the use or occupancy periods into which the project has been divided. (c) A separate assessment may not be made by the assessor under this section unless: (1) The person making the request certifies that the request for separate assessment has been approved in the manner provided in the organizational documents of the organization involved for approval of matters affecting the affairs of the organization generally; and (2) A diagrammatic floor plan of the improvements, a copy of the documents setting forth the procedures for scheduling time and units to each time-share interest owner, and a list of every time-share interest owner, with a date notation thereon showing when, according to the organization’s records, each interest was acquired, have been filed with the assessor. A plot map of the land showing the location of the improvements on the land need not be filed unless requested by the assessor. The organization shall file an annual statement for each succeeding assessment year, on or before April 1, with the assessor, setting forth any changes to the required information known to the organization. The list or other information provided pursuant to this section is not a public document and shall not be open to public inspection, except as provided in Section 408 of the Revenue and Taxation Code. (d) Notwithstanding the provisions of subdivision (c), this section shall not be construed to require applicants for separate assessments to meet the requirements of the Subdivision Map Act, nor shall the approval of any governmental agency be required for separate assessment except for the assessor’s approval. (e) The assessor shall cumulate all the separate assessments in a time-share project and enter the total assessment on the secured roll in the name of the organization or time-share owners’ association. The assessor shall notify each owner of a time-share interest subject to separate assessment under this section of the amount of an increased assessment pursuant to Section 619. (f) The tax on the total assessment with respect to a time-share project shall be a lien on the entire time-share project and shall be subject to all provisions of law applicable to taxes on the secured roll. (g) The tax collector shall send a single tax bill, with an itemized breakdown detailing the taxes applicable to each separate assessment, to the time-share project organization or owners’ association. (h) The assessor shall provide to the principal office of each time-share project within the taxing jurisdiction, at that time and in that manner as he or she deems appropriate, adequate notice of the provisions of this section and other pertinent information relative to the implementation thereof. (i) The county may charge a fee for processing the application for separate assessment and for the initial and ongoing costs of separate assessment and implementing subdivision (g), not to exceed the actual costs. Fees shall be subject to Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code, and may be collected commencing with the initial separate tax bills, and on subsequent tax bills, and shall be deposited in the county’s general fund. (j) This section shall not apply to time-share estates or to time-share projects that are subject to the provisions of Section 2188.8. (k) Notwithstanding subdivision (a), when the assessor receives a written request to terminate the separate assessment of a time-share project under subdivision (a), the assessor shall, on the first lien date that occurs more than 60 days following the request, and on each lien date thereafter, prepare a single assessment for the time-share project without an itemized breakdown detailing the taxes applicable to each separate assessment in the time-share project. In order to obtain a single assessment, the person making the request shall provide certification that the request for a single consolidated assessment has been approved in the manner provided in the organization’s documents. The person making the request shall also state the name and address of that organization as the organization to receive the single consolidated assessment. On the first lien date, and continuing thereafter, the county shall assess the time-share project. Any lien for taxes shall attach as if the election previously made under subdivision (a) had not been made, and the county shall no longer charge the fees described in subdivision (i). (Amended by Stats. 2004, Ch. 697, Sec. 21. Effective January 1, 2005.)
  157. 2189.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    A personal property tax can become a lien on related real property on the secured roll, but there is an exception for later bona fide purchasers in certain circumstances.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2189. (a) A tax on personal property is a lien on any real property on the secured roll also belonging to the owner of the personal property, if the personal property is located upon that real property on the lien date, and if the fact of the lien is shown on the secured roll opposite the description of the real property. However, if that real property is transferred or conveyed to a bona fide purchaser for value after the lien date, but prior to the date upon which the assessment on the personal property is made, and the purchaser of that property did not own, claim, possess, or control the personal property at any time from the lien date until the date upon which that assessment was made, the taxes on the personal property shall be placed on the unsecured roll and shall not be a lien on the real property. (b) Any failure or omission to show the fact of a lien as described in subdivision (a) for personal property taxes on the secured roll opposite the description of real property shall not operate to invalidate those personal property taxes, but in that case the tax shall be collected in the same manner as taxes on the unsecured roll. However, if the fact of lien is erroneously entered on the secured roll opposite the description of real property belonging to someone other than the owner of the personal property on the lien date, then the delinquency penalty provided for in Chapter 4 of Part 5 shall not attach until December 10 at 5 p.m. or, if December 10th falls on Saturday, Sunday, or a holiday at 5 p.m. on the next business day. (Amended by Stats. 1994, Ch. 229, Sec. 2. Effective January 1, 1995.)
  158. 2189.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    Unpaid separately billed taxes on state-assessed personal property must be moved to the unsecured roll or abstract after June 30 and may face additional penalties under Section 2922.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2189.1. Separately billed taxes on state-assessed personal property when delinquent may be collected through use of unsecured tax collection procedures. Any of those taxes, including penalties and cost charge, which remain unpaid after June 30, shall be transferred to the unsecured roll or abstract and shall become subject to additional penalties as provided in Section 2922. (Added by Stats. 1986, Ch. 1420, Sec. 9.)
  159. 2189.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    A tax lien can attach to real property if the assessor issues a certificate and the taxpayer records it with the county recorder by the lien date.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2189.3. A tax on personal property belonging to an owner of real property on the secured roll located in the same county as the personal property, where the personal property is not located upon the real property on the lien date, is, on and after the lien date, a lien on the real property, having the force, effect and priority of a judgment lien from and after the lien date, if, on or before the lien date: (a) The assessor, at his or her discretion, with the approval of the board of supervisors, and at the request of the taxpayer, determines and issues to the taxpayer a certificate that the real property is sufficient to secure the payment of the tax. (b) The taxpayer records the certificate with the county recorder. Any tax which becomes a lien on the real property in accordance with this section shall be subject to the provisions of this division relating to the rate and date of payment of taxes on the secured roll for the current year; and in the event of any delinquency in the payment of such tax, the personal property on which it has been levied shall be subject to seizure and sale in accordance with Sections 2951 to 2963, inclusive, of this code. This section does not apply to any tax which became a lien on the first Monday in March of 1958, and shall first be operative with respect to taxes levied for the fiscal year 1959–60. (Amended by Stats. 1985, Ch. 542, Sec. 4. Effective September 9, 1985.)
  160. 2189.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    Certain property taxes tied to a leasehold estate may be secured by that leasehold, if the assessor thinks the leasehold has enough value. If the tax becomes delinquent, the property and leasehold can be seized and sold, and unpaid taxes may move to the unsecured roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2189.5. Every tax on personal property and improvements, located upon or appurtenant to a leasehold estate for the production of gas, petroleum or other hydrocarbon substances from beneath the surface of the earth, and belonging to the owner of the leasehold estate, may be secured by the leasehold estate, when, in the opinion of the assessor, the leasehold estate is of sufficient value to constitute security for the payment of all taxes upon that personal property or improvements and upon that leasehold estate. In the event of delinquency in the payment of that tax, the personal property, improvements, and leasehold estate shall be subject to seizure and sale in the same manner as provided for the seizure and sale of unsecured personal property, in Sections 2951 to 2962, inclusive, at any time within three years after the delinquency. Suit may be brought against an assessee of those taxes in the event of delinquency in the payment thereof. If the tax thereon remains unpaid at the time set for the declaration of default for delinquent taxes, the tax together with any penalty and costs as may have accrued thereon while on the secured roll shall be transferred to the unsecured roll. Those taxes that are delinquent at the time the amendment to this section, enacted at the 1973–74 Regular Session, goes into effect may also be transferred to the current unsecured roll. (Amended by Stats. 2001, Ch. 121, Sec. 1. Effective January 1, 2002.)
  161. 2189.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    Certain water-distribution improvements are assessed on the secured roll, but the assessment is not a lien on the land.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2189.6. Improvements that constitute component parts of a water distribution system located in whole or in part on property assessed to a person other than the assessee of the land on which they are located shall be assessed as improvements on the secured roll. However, those assessments shall not be a lien on the land on which those improvements are located and that fact shall be noted on the secured roll. If the tax thereon is unpaid when any installment of secured taxes becomes delinquent, the tax collector may use the same collection procedures available for the collection of taxes on the unsecured roll. If the tax thereon remains unpaid at the time set for the declaration of default for delinquent taxes, the tax together with any penalty and costs that may have accrued thereon while on the secured roll shall be transferred to the unsecured roll. (Amended by Stats. 2001, Ch. 121, Sec. 2. Effective January 1, 2002.)
  162. 2189.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    Floating home assessments generally go on the secured roll and follow secured-roll tax rules, with special exceptions for certain unpaid, non-lien taxes and installment payment options.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2189.7. Except as otherwise provided in subdivision (a), (b), or (c), the assessment of any floating home made pursuant to Section 229 shall be entered on the secured roll and shall be subject to all provisions of law applicable to taxes on the secured roll. (a) If the taxes on any floating home are not a lien on real property of the owner of the floating home pursuant to Section 2188.1, 2189, or 2189.3 and are unpaid when any installment of taxes on the secured roll becomes delinquent, the tax collector may use the procedures applicable to the collection of delinquent taxes on the unsecured roll. (b) If the taxes on any floating home which are not a lien on real property of the owner of the floating home remain unpaid at the time set for the declaration of default for delinquent taxes of the floating home on the secured roll, the taxes, together with any penalties and costs which may have accrued thereon while on the secured roll, shall be transferred to the unsecured roll. (c) The taxes on floating homes may be paid in two installments as provided in Chapter 2.1 (commencing with Section 2700) of Part 5, notwithstanding Section 2605 and whether or not the county board of supervisors has adopted a resolution in accordance with Section 2700. (Added by Stats. 1986, Ch. 1420, Sec. 10.)
  163. 2189.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    The county tax collector may issue tax clearance certificates on application, and the Controller may set their form and conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2189.8. Upon application, the county tax collector may issue tax clearance certificates. Those certificates shall be used to permit registration of used floating homes, as defined in Section 18075.6 of the Health and Safety Code, and for any other purposes as may be prescribed by the Controller. The certificates may indicate that the county tax collector finds that no local property tax is due or is likely to become due, or that any applicable local property taxes have been paid or are to be paid in a manner not requiring the withholding of registration or the transfer of registration. The certificates shall be in any form which the Controller may prescribe, and shall be executed, issued, and accepted for clearance of registration or permit issuance on any conditions which the Controller may prescribe. (Added by Stats. 1986, Ch. 1420, Sec. 11.)
  164. 219.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Business inventories are exempt from taxation for the 1980–81 fiscal year and later, and the assessor must not assess them.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 219. For the 1980–81 fiscal year and fiscal years thereafter, business inventories are exempt from taxation and the assessor shall not assess business inventories. (Repealed and added by Stats. 1980, Ch. 411, Sec. 8. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.)
  165. 2190.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    Possessory interests in certain tax-exempt real estate must be entered on the secured roll, cannot become a lien on the real estate, and may later be handled under unsecured-roll collection procedures if taxes remain unpaid.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2190. Notwithstanding any provision of law to the contrary, the assessment of any possessory interest in tax-exempt real estate to which the exemption authorized by Section 218 has been applied shall be entered on the secured roll. However, the assessment shall not be a lien on the tax-exempt real estate and that fact shall be noted on the secured roll. If the tax thereon is unpaid when any installment of taxes on the secured roll becomes delinquent, the tax collector may use the procedures which are applicable to the collection of taxes on the unsecured roll. If the tax thereon remains unpaid at the time set for the declaration of default for delinquent taxes, the tax applicable to the possessory interest together with any penalties and costs which may have accrued thereon while on the secured roll shall be transferred to the unsecured roll. (Amended by Stats. 1985, Ch. 316, Sec. 14.)
  166. 2190.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    If tax on a Veterans Welfare Board possessory-interest assessment is unpaid before delinquency, the board must pay the tax, penalties, and costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2190.1. If the tax on an assessment of a possessory interest in real estate of the Veterans Welfare Board is not paid before delinquency, the amount of the tax, penalties and costs shall be paid by said board and added to the amount due under the contract for the property. (Added by Stats. 1945, Ch. 324.)
  167. 2190.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    A tax on a possessory interest or certain improvements becomes a lien on that interest or those improvements, and if the related real property is not tax-exempt land, the lien must be shown on the secured roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2190.2. Every tax on an assessment of a possessory interest or a tax on an assessment of improvements made pursuant to the provisions of Section 2188.2 shall become a lien on such possessory interest or such improvements, provided that in those instances where the real property that is the subject of such possessory interest or upon which such improvements are located is not tax-exempt land, the fact of such lien shall be indicated on the secured roll where the real property that is the subject of such possessory interest or upon which such improvements are located is listed. (Added by Stats. 1967, Ch. 1128.)
  168. 2191.10.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    A county board of supervisors may adopt an ordinance or resolution making certain small property taxes not a lien and not recordable by the tax collector.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2191.10. Notwithstanding any other law, the board of supervisors of a county may adopt an ordinance or resolution to provide that a tax on real or personal property is not a lien against the property assessed or the assessee and shall not be recorded by the tax collector if the amount of the tax assessed against the property or the assessee is less than an amount set by that ordinance or resolution, up to two hundred dollars ($200), excluding any interest, penalties, or other fees. This section does not authorize a county to exempt any property from taxation, and does not relieve the taxpayer from the obligation to pay any tax. (Added by Stats. 2017, Ch. 164, Sec. 1. (SB 624) Effective January 1, 2018.)
  169. 2191.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    The tax collector may file a certificate in the county recorder’s office in specified tax situations, and the county recorder must send the assessee notice within 30 days when the filing concerns delinquent unsecured-property taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2191.3. (a) The tax collector may make the filing specified in subdivision (b) where either of the following occurs: (1) There is a tax on any of the following: (A) A possessory interest secured only by a lien on that taxed possessory interest. (B) Goods in transit, not secured by any lien on real property. (C) Improvements that have been assessed pursuant to Section 2188.2. (D) Off-roll taxes on escape assessments where the error was not the fault of the assessee and the escape taxes are being paid pursuant to Section 4837.5. (E) Unsecured property not secured by a lien on any real property, and where the tax has become delinquent or where there are prior unpaid and delinquent taxes with respect to that same property. (2) A tax has been entered on the unsecured roll pursuant to Section 482, 531.2, or 4836.5, or transferred to the unsecured roll pursuant to any provision of law. (b) A filing for record without fee in the office of the county recorder of any county of a certificate specifying the amount due, the name, the last four digits of his or her federal social security number, if known, and last known address of the assessee liable for the amount, and compliance with all provisions of this division with respect to the computation and levy of the tax if compliance has in fact occurred. The procedure authorized by this section is cumulative to the procedure provided by Sections 2951 and 3003. The county recorder shall, within 30 days after a filing as described in this subdivision with respect to delinquent taxes on unsecured property, send a notice of the filing to the assessee at the assessee’s last known address. The notice shall contain the information contained in the filing, and shall prominently display on its face the following heading: ## “THIS IS TO NOTIFY YOU THAT A TAX LIEN HAS BEEN FILED WITH RESPECT TO UNSECURED PROPERTY” (Amended by Stats. 2007, Ch. 189, Sec. 2. Effective January 1, 2008.)
  170. 2191.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    The filing creates a lien on the assessee’s property, it lasts 10 years unless released or discharged, can be extended by filing a new certificate, and execution may be requested on the lien.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2191.4. From the time of filing the certificate for record pursuant to Section 2191.3, the amount required to be paid together with interest and penalty constitutes a lien upon all personal and real property in the county owned by and then assessed to and in the same name as the assessee named in the certificate or acquired by him or her in that name before the lien expires, except that the lien upon unsecured property shall not be valid against a purchaser for value or encumbrancer without actual knowledge of the lien when he or she acquires his or her interest in the property. The lien has the force, effect, and priority of a judgment lien and continues for 10 years from the time of the recording of the certificate unless sooner released or otherwise discharged. Within 10 years from the date of the recording of the certificate or within 10 years from the date of the last extension of the lien, the lien may be extended by filing for record a new certificate in the office of any county recorder and from the time of the filing the lien as obtained under the original certificate shall be extended to all personal and real property in the county owned by the assessee for 10 years unless sooner released or otherwise discharged. Execution shall issue upon the lien upon request of the tax collector or the official collecting taxes on the unsecured roll in the same manner as execution may issue upon other judgments, and sales shall be held under that execution as prescribed in the Code of Civil Procedure. (Amended by Stats. 1997, Ch. 546, Sec. 1. Effective January 1, 1998.)
  171. 2191.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    The county does not get priority over earlier liens, and the Section 2191.4 lien is subordinate to preferences for personal services claims under the cited Civil Procedure Code sections.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2191.5. Section 2191.4 does not give the county a preference over any other lien which attached prior to the date when the certificate of delinquency of unsecured property tax, tax on possessory interest, tax on goods in transit or such tax on improvements respectively, was recorded, and the lien set forth in Section 2191.4 is subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure. (Amended by Stats. 1967, Ch. 1128.)
  172. 2191.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    A tax lien is removed when the tax, any penalty and interest, and the required recording fee are paid and the release or discharge is recorded, or when the tax is legally canceled and the release or discharge is recorded.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2191.6. Except as otherwise provided in Section 2191.4, the lien resulting from the recording of the certificate pursuant to Section 2191.3 shall be removed and discharged either: (a) Upon payment of the tax, any applicable penalty and interest, and a recording fee in the amount required by Section 27361.3 of the Government Code for each release of lien issued for each county in which the certificate was recorded, and upon the recording of a certificate of release or discharge of the lien in the office of the recorder of each county in which the certificate was filed. The recording fee, together with a certificate of release or discharge, shall be transmitted to the county recorder who shall record the certificate; or (b) When the tax is legally canceled and a certificate of release or discharge is recorded in the office of the county recorder. A recording under this subdivision shall be made without fee. (Amended by Stats. 1985, Ch. 316, Sec. 15.)
  173. 2192.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    Tax liens generally attach each year at 12:01 a.m. on January 1 before the fiscal year they secure, unless a specific exception applies.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2192. Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for which the taxes are levied. (Amended by Stats. 1995, Ch. 499, Sec. 18. Effective January 1, 1996.)
  174. 2192.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    Taxes and public improvement assessments that are declared liens on real property take priority over all other liens.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2192.1. Every tax declared in this chapter to be a lien on real property, and every public improvement assessment declared by law to be a lien on real property, have priority over all other liens on the property, regardless of the time of their creation. Any tax or assessment described in the preceding sentence shall be given priority over matters including, but not limited to, any recognizance, deed, judgment, debt, obligation, or responsibility with respect to which the subject real property may become charged or liable. (Amended by Stats. 1993, Ch. 853, Sec. 1. Effective October 6, 1993.)
  175. 2192.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    For certain non-tax sales of real property with unpaid ad valorem property taxes or assessments, sale proceeds must be applied first to those taxes and assessments, after sale expenses, and sent to the tax-collection officer.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2192.2. Upon the sale, other than a tax sale under this division or a sale pursuant to Article 1 (commencing with Section 2920) of Chapter 2 of Title 14 of Part 4 of Division 3 of the Civil Code, conducted under judicial process or otherwise by any sheriff, trustee, receiver, or other ministerial officer, of any real property upon which ad valorem property taxes or assessments are due and unpaid at the time of sale, the proceeds from that sale shall, after the payment of necessary and incidental sale expenses, be first applied to the amount of those ad valorem property taxes and assessments and be transmitted by the conducting officer to the officer responsible for the collection of those taxes and assessments. (Amended by Stats. 1996, Ch. 872, Sec. 139. Effective January 1, 1997.)
  176. 2193.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    Every lien created by this division has the legal effect of an execution levied against the property subject to the lien.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2193. Every lien created by this division has the effect of an execution duly levied against the property subject to the lien. (Amended by Stats. 1939, Ch. 611.)
  177. 2194.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    The judgment is satisfied and the lien is removed only when the tax is paid or legally canceled, or when the property is sold to satisfy the tax lien.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2194. (a) Except as otherwise provided in this chapter, the judgment is satisfied and the lien removed when, but not before, either of the following occur: (1) The tax is paid or legally canceled. (2) The property is sold to satisfy the tax lien. (b) For purposes of this section, the tax is not deemed paid or legally canceled by virtue of a sale of a tax certificate for that tax pursuant to Section 4521. (Amended by Stats. 1995, Ch. 189, Sec. 1. Effective July 24, 1995.)
  178. 2195.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    After 30 years, a tax lien ends and the tax is conclusively presumed paid, unless the lien was otherwise removed or the property has a recorded power to sell for tax nonpayment.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2195. Thirty years after any tax becomes a lien, if the lien has not been otherwise removed, the lien ceases to exist and the tax is conclusively presumed to be paid. The official having charge of the records of the tax shall mark it “Conclusively presumed paid.” Property for which a power to sell has been recorded for nonpayment of taxes is not subject to the provisions of this section. (Amended by Stats. 1997, Ch. 546, Sec. 2. Effective January 1, 1998.)
  179. 2196.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    If a tax collector finds a lien for unpaid local public entity charges was wrongly recorded, the tax collector must send a “Removal of Invalid Lien” document to the recorder, and the recorder must mail the original document to the property owner after recording it.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Effect of Tax [2186 - 2196] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 2196. (a) If the tax collector determines, following the presentation of evidence by the owner or assessee of real property, that a lien on that property for unpaid taxes, assessments, fees, or charges levied by a local public entity has been erroneously filed for recordation, the tax collector shall send a document to the recorder stating the facts that indicate the erroneous filing. The document shall be clearly labeled with the words “Removal of Invalid Lien,” and shall be signed by either the tax collector or his or her deputy. (b) The recorder shall mail the original “Removal of Invalid Lien” document to the owner of the property after recording the document. (c) For purposes of this section, “local public entity” means a county, a city, or a district. (Amended by Stats. 1998, Ch. 497, Sec. 2. Effective January 1, 1999.)
  180. 22.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. )

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    For a city or county, “auditor” means the chief accounting officer, whatever title that officer uses.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 22. “Auditor” of a city or county means the chief accounting officer, by whatever title he may be known. (Enacted by Stats. 1939, Ch. 154.)
  181. 220.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Aircraft in California on the lien date only for repair, overhaul, modification, or servicing are exempt from personal property taxation.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 220. Any aircraft which is in California on the lien date solely for the purpose of being repaired, overhauled, modified, or serviced is exempt from personal property taxation. This exemption does not apply to aircraft normally based in California, or operated intrastate or interstate in and into California. (Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
  182. 220.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Historic aircraft can be exempt from taxation if the owner and display-use conditions are met, and the claimant must provide supporting documents when claiming the exemption.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 220.5. (a) Aircraft of historical significance shall be exempt from taxation. (b) The exemption provided in subdivision (a) applies only if all of the following conditions are satisfied: (1) The assessee is an individual owner who does not hold the aircraft primarily for purposes of sale. (2) The assessee does not use the aircraft for commercial purposes or general transportation. (3) The aircraft is available for display to the public at least 12 days during the 12-month period immediately preceding the lien date for the year for which the exemption is claimed. If the aircraft was first made available for public display less than 12 days prior to the lien date, the exemption may be granted if the claimant certifies in writing that the aircraft will be made available for public display at least 12 days during the 12-month period commencing with the first day the property was made available for public display. When applying for an exemption pursuant to this section, the claimant shall attach to that application a certificate of attendance from the event coordinator of the event at which the aircraft was displayed as required by this paragraph. (c) When claiming an exemption pursuant to this section, the claimant shall provide all information required and answer all questions contained in an affidavit furnished by the assessor. The claimant shall sign the affidavit, under penalty of perjury. The assessor may require additional proof of the information or answers provided in the affidavit before allowing the exemption. (d) For purposes of this section, “aircraft of historical significance” means any aircraft that is an original, restored, or replica of a heavier than air powered aircraft that is 35 years or older or any aircraft of a type or model of which there are fewer than five in number known to exist worldwide. (e) A fee of thirty-five dollars ($35) shall be charged and collected by the assessor upon the initial application for an exemption pursuant to this section. (Amended by Stats. 2004, Ch. 200, Sec. 5. Effective January 1, 2005.)
  183. 22000.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.8. Taxation of Anti-Weaponization Fund Payments Act [22000- 22000.] ( Part 10.8 added by Stats. 2026, Ch. 23, Sec. 29. )

    Verify source ↗

    This section imposes a 100% tax on settlement fund payments received by a taxpayer during taxable years beginning on or after January 1, 2026, and before January 1, 2030.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.8. Taxation of Anti-Weaponization Fund Payments Act [22000- 22000.] ( Part 10.8 added by Stats. 2026, Ch. 23, Sec. 29. ) ## 22000. (a) Notwithstanding any other law, for taxable years beginning on or after January 1, 2026, and before January 1, 2030, there shall be imposed on a taxpayer, a tax equal to 100 percent of any settlement fund payment received by the taxpayer during the taxable year. (b) (1) For purposes of this part, the following definitions shall apply: (A) “Member of the family” means the following: (i) The spouse of an individual. (ii) An individual who bears a relationship to an individual which is described in subparagraphs (A) to (G) of Section 152(d)(2) of the Internal Revenue Code, relating to relationship. (B) “Settlement fund payment” means any payment, distribution, or monetary transfer received by a taxpayer during the taxable year, from either of the following: (i) The Anti-Weaponization Fund established by the Department of Justice in relation to President Donald J. Trump v. Internal Revenue Service, Case No. 1:26-cv-20609 (S.D. Fla. 2026), or any subsequent fund, settlement, or agreement. (ii) Any fund, trust, or account, the assets of which are derived from the outcome, whether by settlement, verdict, or otherwise, of any civil action that was filed by a specified person, who is not the taxpayer, against the United States, or any agency or instrumentality thereof, or against any state and its political subdivisions. (C) “Specified person” means any of the following: (i) An individual who served, or is currently serving, as President of the United States. (ii) A member of the family of an individual who served, or is currently serving, as President of the United States. (iii) A person controlled, based on principles specified in Section 52(b) of the Internal Revenue Code, by one or more individuals described in clause (i) or (ii). (D) “Taxpayer” has the same meaning as Sections 17004 and 23037. (2) Unless the context otherwise requires, the definitions set forth in this part and those in Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or Part 11 (commencing with Section 23001) shall apply to this part. (c) Any specified settlement fund payment that is taxed under subdivision (a) shall be excluded from the gross income under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) for the taxable year that the specified settlement fund payment is subject to tax. (d) The tax imposed under subdivision (a) shall not be reduced by any deduction or credit allowed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001). (e) The tax imposed under subdivision (a) shall be in addition to, and not in place of, any other tax or fee that is due and payable under Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or Part 11 (commencing with Section 23001), and shall not change any filing requirements for those taxes and fees. (f) (1) The tax imposed by this part shall be due and payable on or before the due date of the original return that the taxpayer is required to file pursuant to Part 10.2 (commencing with Section 18401) without regard to any extension of time for filing the return for the taxable year of the imposition of tax imposed under subdivision (a). (2) All taxes paid pursuant to this section shall be made in the form and manner as prescribed by the Franchise Tax Board. (3) The tax imposed under this part shall be assessed and collected pursuant to Part 10.2 (commencing with Section 18401), except Articles 6 (commencing with Section 19101) and 7 (commencing with Section 19131) of Chapter 4 of Part 10.2 shall not apply. (g) (1) The Franchise Tax Board may adopt regulations that are necessary or appropriate to implement this part. (2) The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) shall not apply to any regulation, rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this part. (h) This part shall remain in effect until December 1, 2030, and as of that date is repealed. (Added by Stats. 2026, Ch. 23, Sec. 29. (SB 122) Effective June 29, 2026. Repealed as of December 1, 2030, by its own provisions. Note: Repeal affects Part 10.8, commencing with Section 22000.)
  184. 2201.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. )

    Verify source ↗

    This section says the definitions in the article control how the chapter is read, unless the context requires otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. ) ## 2201. Unless the context otherwise requires, the definitions contained in this article govern the construction of this chapter. The definition of a word applies to any variants thereof; the singular tense of a word includes the plural. (Added by Stats. 1973, Ch. 358.)
  185. 2202.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. )

    Verify source ↗

    This section defines “ad valorem property taxation” as revenue from applying a property tax rate to the assessed value of property.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. ) ## 2202. “Ad valorem property taxation” means any source of revenue derived from applying a property tax rate to the assessed value of property. (Added by Stats. 1973, Ch. 358.)
  186. 2203.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. )

    Verify source ↗

    This section defines “city” as any city, whether general law or charter, but not a city and county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. ) ## 2203. “City” means any city whether general law or charter, except a city and county. (Added by Stats. 1973, Ch. 358.)
  187. 2204.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. )

    Verify source ↗

    This section defines “classification of property” for taxation purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. ) ## 2204. “Classification of property” means any enumeration or grouping of property by a statute which results in it being treated differently from other property for purposes of taxation. (Added by Stats. 1973, Ch. 358.)
  188. 2205.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. )

    Verify source ↗

    This section defines “costs mandated by the courts” and excludes several categories of costs from that definition.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. ) ## 2205. “Costs mandated by the courts” means any increased costs incurred by a local agency or school district in order to comply with a final court order issued after January 1, 1973, or with a final court order issued prior to July 1, 1972, if the costs incurred by a local agency or school district as a result thereof are not incurred until after June 30, 1973. “Costs mandated by the courts” do not include (i) costs incurred as a result of a judgment in an eminent domain or condemnation proceeding, (ii) costs incurred in order to comply with a final court order mandating the specific performance, or awarding damages as a result of nonperformance, of any contract or agreement entered into after January 1, 1973, and (iii) costs incurred as a result of a final court order which requires a local agency or school district to comply with a state-mandated program or service enacted after January 1, 1973, which the court has determined that the local agency or school district has failed to comply with prior to such order. (Amended by Stats. 1980, Ch. 1256, Sec. 2.)
  189. 2206.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. )

    Verify source ↗

    This section defines “Costs mandated by the federal government” and excludes some reimbursed or optional costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. ) ## 2206. “Costs mandated by the federal government” means any increased costs mandated specifically by the federal government upon a local agency or school district after January 1, 1973, in order to comply with requirements of federal statute or regulation. “Costs mandated by the federal government” includes costs resulting from enactment of a state law or regulation where failure to enact such law or regulation to meet specific federal program or service requirements would result in substantial monetary penalties or loss of funds to public or private persons in the state. “Costs mandated by the federal government” does not include costs which are specifically reimbursed or funded by the federal or state government or programs or services which may be implemented at the option of the state, local agency, or school district. (Amended by Stats. 1980, Ch. 1256, Sec. 3.)
  190. 2206.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. )

    Verify source ↗

    This section defines “Costs mandated by the voters” as certain increased costs imposed on a local agency or school district after September 2, 1975, and excludes costs already specifically reimbursed or funded by the ballot measure.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. ) ## 2206.5. “Costs mandated by the voters” means any increased costs expressly mandated upon a local agency or school district after September 2, 1975, by any statute or any amendment to the State Constitution adopted or enacted pursuant to the approval of a statewide ballot measure by the voters. “Costs mandated by the voters” does not include costs which are specifically reimbursed or funded by the terms of such ballot measure. (Amended by Stats. 1978, Ch. 794.)
  191. 2208.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. )

    Verify source ↗

    “County” means any chartered or general law county, and it also includes a city and county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. ) ## 2208. “County” means any chartered or general law county. “County” includes a city and county. (Added by Stats. 1973, Ch. 358.)
  192. 2208.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. )

    Verify source ↗

    “School district” is defined to include any school district, community college district, or county superintendent of schools.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. ) ## 2208.5. “School district” means any school district, community college district, or county superintendent of schools. (Added by Stats. 1977, Ch. 1135.)
  193. 2209.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. )

    Verify source ↗

    This section defines “executive order” and “major,” and excludes certain water board orders from the executive-order definition.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. ) ## 2209. “Executive order” means any order, plan, requirement, rule or regulation issued: (a) By the Governor, or (b) By any officer or official serving at the pleasure of the Governor, or (c) By any agency, department, board or commission of state government; provided that the term “executive order” shall not include any order, plan, requirement, rule or regulation issued by the State Water Resources Control Board or by any regional water quality control board pursuant to Division 7 (commencing with Section 13000) of the Water Code. It is the intent of the Legislature that the State Water Resources Control Board and regional water quality control boards will not adopt enforcement orders against publicly owned dischargers which mandate major waste water treatment facility construction costs unless federal financial assistance and state financial assistance pursuant to the Clean Water Bond Act of 1970 and 1974, is simultaneously made available. “Major” means either a new treatment facility or an addition to an existing facility, the cost of which is in excess of 20 percent of the cost of replacing the facility. (Amended by Stats. 1975, Ch. 486.)
  194. 221.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section defines when a group facility for minors counts as a nursery school for Section 214 purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 221. For the purposes of Section 214 a nursery school is any group facility for minors which has obtained a written license or permit to operate as such from the State Department of Social Services or from an inspection service approved or accredited by the State Department of Social Services, and which is owned and operated for one or more of the following purposes: (a) The facility is owned and operated to provide day care for minors whose parent or parents are unable to supervise such minors due to the hours of employment of the parent or parents. (b) The facility is owned and operated to provide training and education for minors of preschool age. (c) The facility is owned and operated to provide instruction to parents on the subject of raising minors and to provide training and education for minors. (Amended by Stats. 1978, Ch. 1112.)
  195. 2210.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. )

    Verify source ↗

    This section defines “law enacted after January 1, 1973” as any statute enacted by the Legislature after that date.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. ) ## 2210. “Law enacted after January 1, 1973,” means any statute enacted by the Legislature after January 1, 1973. (Added by Stats. 1975, Ch. 486.)
  196. 2211.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. )

    Verify source ↗

    This section defines “local agency” as a city, county, special district, authority, or other political subdivision of the state.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. ) ## 2211. “Local agency” means any city, county, special district, authority or other political subdivision of the state. (Amended by Stats. 1981, Ch. 242, Sec. 8. Effective July 21, 1981.)
  197. 2212.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. )

    Verify source ↗

    This section defines “percentage change in the cost of living” as the change in the California Consumer Price Index for all items from April 1 of the prior year to April 1 of the current year.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. ) ## 2212. “Percentage change in the cost of living” means the percentage change from April 1 of the prior year to April 1 of the current year in the California Consumer Price Index for all items, as determined by the California Department of Industrial Relations. (Added by Stats. 1973, Ch. 358.)
  198. 2213.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. )

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    This section defines “property tax rate” as a tax or assessment rate levied per unit of assessed property value, including rates based on land only or land and improvements.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. ) ## 2213. “Property tax rate” means any rate of tax or assessment which is levied per unit of assessed value of property. “Property tax rate” includes any rate or assessment which is levied on the value of land only, as well as any rate or assessment which is levied on the value of land and improvements. (Added by Stats. 1973, Ch. 358.)
  199. 2214.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. )

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    “Sales tax exemption” is defined as any provision that reduces revenue to a city or county under specified property tax law.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. ) ## 2214. “Sales tax exemption” means any provision which causes a reduction in revenue to a city or county under Part 1.5 (commencing with Section 7200) of Division 2. (Added by Stats. 1973, Ch. 358.)
  200. 2215.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. )

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    This section defines “special district” and lists what is included and excluded.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 4. LEVY OF TAX [2151 - 2326] ( Part 4 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Reimbursement for Costs Mandated by the State [2201 - 2326] ( Heading of Chapter 3 amended by Stats. 1980, Ch. 1256, Sec. 1.7. ) ## ARTICLE 1. Definitions [2201 - 2216] ( Article 1 added by Stats. 1973, Ch. 358. ) ## 2215. “Special district” means any agency of the state for the local performance of governmental or proprietary functions within limited boundaries. “Special district” includes a county service area, a maintenance district or area, an improvement district or improvement zone, or any other zone or area, formed for the purpose of designating an area within which a property tax rate will be levied to pay for a service or improvement benefiting that area. “Special district” does not include a city, a county, a school district or a community college district. “Special district” does not include any agency which is not authorized by statute to levy a property tax rate or receive an allocation of property tax revenues. However, for the purpose of the allocation of property taxes pursuant to Chapter 6 (commencing with Section 95) of Part 0.5, and notwithstanding Section 2237, any special district authorized to levy a property tax or receive an allocation of property tax by the statute under which the district was formed shall be considered a special district. (Amended by Stats. 2006, Ch. 643, Sec. 32. Effective January 1, 2007.)

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