Exemptions Resources

The following resources provide information and guidance on the Exemptions Survey Topic.

California Constitution

California Code of Regulations

Revenue and Taxation Code

Property Tax Rules

The BOE is mandated to prescribe rules and regulations to govern local boards of equalization when equalizing and Assessors when assessing in compliance with the rulemaking procedures adopted by the California Office of Administrative Law. Pursuant to that mandate, the BOE has adopted various Property Tax Rules which are contained in Title 18 of the California Code of Regulations.

The following Property Tax Rules pertain to exemptions.

Assessors' Handbook

The AH is a series of manuals developed by the staff of the Board of Equalization (BOE) in an open process. The objective of the AH is to give Assessors, their staff, and other interested parties an understanding of the principles of property assessment and real and personal property appraisal for property tax purposes. Additionally, the AH presents the BOE staff's interpretation of rules, laws, and court decisions on property assessment.

In attempting to relate the advice or guidance provided in the AH, care must be taken to ensure that the advice has not been superseded by subsequent legislative or administrative action, court decisions, or reconsideration of staff's position. Following advice provided in the AH is not reasonable reliance upon written advice for purpose of obtaining relief from a failure to pay tax, interest, and/or penalty. In any instance where there is an inconsistency between a statute or regulation and an AH section, statutory or regulatory law is controlling.

The following AH section pertains to procedural issues involving exemptions.

BOE Publications

Following advice provided in the BOE publications is not reasonable reliance upon written advice for purpose of obtaining relief from a failure to pay tax, interest, and/or penalty. In any instance where there is an inconsistency between a statute or regulation and a publication, statutory or regulatory law is controlling.

The following publication pertains to exemptions.

Letters To Assessors (LTAs)

LTAs provide an ongoing advisory service for Assessors and other interested parties. The letters present BOE staff's interpretation of rules, laws, and court decisions on property tax assessment.

The following LTAs pertain to procedural issues involving exemptions.

Annotated Legal Opinions

Annotated legal opinions are summaries of the conclusions reached in selected legal rulings of California State Board of Equalization counsel.

The following legal opinions pertain to questions involving exemptions.

Income Levels for Leased Property Used Exclusively for Low-Income Rental Housing

Current and prior fiscal year lists of various income levels of households used by the county to determine eligibility for exemption on leased property used exclusively for low income rental housing are available on the LTA webpage. Select the appropriate year and search for the Income Levels for Leased Property Used Exclusively for Low-Income Rental Housing LTA or use the Topical Index to search by topic.

Income Levels for Tribal Housing Exemption

Current and prior fiscal year lists of various income levels of households used by the county to determine eligibility for the tribal housing exemption are available on the LTA webpage. Select the appropriate year and search for the Income Levels for Tribal Housing Exemption LTA or use the Topical Index to search by topic.

Income Levels for the Welfare Exemption

Current and prior fiscal year lists of various income limits of households used by the county to determine eligibility for the welfare exemption under section 214(f) and (g) are available on the LTA webpage. Select the appropriate year and search for the Income Levels for the Welfare Exemption LTA or use the Topical Index to search by topic.