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 149 - Veterans' Exemptions
Universal Citation: 18 CA Code of Regs 149
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
The sum of 25 percent of the taxable value of taxable assets and 100 percent of the current full cash value as defined in Revenue and Taxation Code Section 110 for non-taxable assets will determine the limitation for the veterans' property tax exemption.
1. Change without regulatory effect renumbering former section 464 to new section 149 filed 1-29-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 5).
Note: Authority cited: Section 15606(c), Government Code. Reference: Sections 110, 110.1 and 205.1, Revenue and Taxation Code.
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.
