California Code of Regulations
Title 18 - Public Revenues
Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11)
Chapter 2 - Assessment
Article 3 - Exemptions and Immunities
- Section 131 - Fruit and Nut Tree and Grapevine Exemption
- Section 132 - Cemetery Exemption
- Section 133 - Business Inventory Exemption
- Section 134 - Household Furnishings, Personal Effects, and Pets Exemption
- Section 135 - Homeowners' Property Tax Exemption
- Section 135.5 - Homeowners' Property Tax Exemption-Supplemental Assessments
- Section 136 - Limited Liability Companies as Qualifying Organizations for the Welfare Exemption
- Section 137 - Application of the Welfare Exemption to Property Used for Housing
- Section 138 - Exemption for Aircraft Being Repaired, Overhauled, Modified or Serviced
- Section 139 - Restricted Access as Damage Eligible for Reassessment Relief Pursuant to Revenue and Taxation Code Section 170. [Repealed]
- Section 140 - Welfare Exemption Requirements for Low-Income Housing Properties
- Section 140.1 - Requirements for Managing General Partner of Limited Partnership for Welfare Exemption for Low-Income Housing Properties
- Section 140.2 - Requirements for Supplemental Clearance Certificate for Limited Partnership for Welfare Exemption for Low-Income Housing Properties
- Section 143 - Requirements for Irrevocable Dedication Clause and Dissolution Clause for Organizational Clearance Certificate for Welfare Exemption
- Section 149 - Veterans' Exemptions
Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
