Article 3. Exemptions and Immunities
California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 131. Fruit and Nut Tree and Grapevine Exemption.
- § 132. Cemetery Exemption.
- § 133. Business Inventory Exemption.
- § 134. Household Furnishings, Personal Effects, and Pets Exemption.
- § 135. Homeowners' Property Tax Exemption.
- § 135.5. Homeowners' Property Tax Exemption—Supplemental Assessments.
- § 136. Limited Liability Companies as Qualifying Organizations for the Welfare Exemption.
- § 137. Application of the Welfare Exemption to Property Used for Housing.
- § 138. Exemption for Aircraft Being Repaired, Overhauled, Modified or Serviced.
- § 139. Restricted Access as Damage Eligible for Reassessment Relief Pursuant to Revenue…
- § 140. Welfare Exemption Requirements for Low-Income Housing Properties.
- § 140.1. Requirements for Managing General Partner of Limited Partnership for Welfare…
- § 140.2. Requirements for Supplemental Clearance Certificate for Limited Partnership…
- § 143. Requirements for Irrevocable Dedication Clause and Dissolution Clause for…
- § 149. Veterans' Exemptions.
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