reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 205 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 205.

205.  The veterans’ exemption is as specified in subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution.The following are wars under subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution:(a) Revolutionary War, April 19, 1775–January 14, 1784.(b) Second War With England, June 18, 1812–February 17, 1815.(c) Black Hawk War, April 6, 1832–August 2, 1832.(d) War With Mexico, April 24, 1846–May 30, 1848.(e) Civil War, April 18, 1861–August 20, 1866.(f) War With Spain, April 21, 1898–April 11, 1899.(g) War in Philippines, April 11, 1899–July 4, 1902.(h) Chinese Relief Expedition, June 20, 1900–May 15, 1901.(i) Campaign against the Rogue River, Yakima, Nez Percé, and Snake Indians in Oregon and Washington, 1855–1856.(j) Campaign against the Indians in southern Oregon and Idaho and northern California and Nevada, 1865–1868.(k) Campaign against the Cheyennes, Arapahoes, Kiowas, and Comanches in Kansas, Colorado, and Indian Territory, 1867–1869.(l) Modoc War, 1872–1873.(m) Campaign against the Apaches in Arizona, 1873.(n) Campaign against the Kiowas, Comanches, and Cheyennes in Kansas, Colorado, Texas, Indian Territory, and New Mexico, 1874–1875.(o) Campaign against the Northern Cheyennes and Sioux, 1876–1877.(p) Nez Percé War, 1877.(q) Bannock War, 1878.(r) Campaign against the Northern Cheyennes, 1878–1879.(s) Campaign against the Ute Indians in Colorado and Utah, September, 1879–November, 1880.(t) Campaign against the Apache Indians in Arizona, 1885–1886.(u) Campaign against the Sioux Indians in South Dakota, November, 1890–January, 1891.(v) War With Germany-Austria, April 6, 1917–November 11, 1918.(w) Campaign against the Apache Indians in Arizona, 1895–1896.(x) World War II, December 7, 1941, to January 1, 1947.(y) Campaign against the North Koreans and Chinese Communists in Korea, June 27, 1950, to January 31, 1955.(z) Campaign against the Viet Cong and North Vietnamese Communists in South Vietnam, August 5, 1964, to May 8, 1975.The following are campaigns under subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution:(a) First Nicaraguan campaign.(b) Second Nicaraguan campaign.(c) Yangtze River campaign in China.(d) All other campaigns for service in which a medal has been issued by the Congress of the United States.(Amended by Stats. 1976, Ch. 1092.)
CA Rev & Tax Code § 205.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 205.1.

205.1.  Section 205 of this code fulfills the intent of subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution. To further carry out the intent of subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution, if the assessment ratio is increased from 25 percent to 100 percent the amount of assessed value subject to the exemption shall be increased from one thousand dollars ($1,000) to four thousand dollars ($4,000) in order to maintain the same proportionate value of the exemption. Whenever assessed value is used to determine eligibility for such exemption based on the limitations on the value of property owned, 25 percent of the assessed value shall be used when the assessment ratio is increased to 100 percent to maintain the same proportionate values of such property and such limitations.(Amended by Stats. 1979, Ch. 1161.)
CA Rev & Tax Code § 205.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 205.6.

205.6.  In order to prevent duplications of the disabled veterans’ property tax exemption within the state and improper overlapping with other benefits provided by law, county assessors may supply information from disabled veterans’ property tax exemption claims and county records as is specified by written request of the board necessary to fully identify all disabled veterans’ 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. (Added by Stats. 2009, Ch. 204, Sec. 3. (SB 822) Effective January 1, 2010.)
CA Rev & Tax Code § 206 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 206.

206.  The church exemption is as specified in subdivision (f) of Section 3 and Section 5 of Article XIII of the Constitution.(Amended by Stats. 1974, Ch. 311.)
CA Rev & Tax Code § 206.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 206.2.

206.2.  Any reduction in property taxes on leased property used exclusively for religious worship and granted the church exemption shall inure to the benefit of the organization entitled to the exemption. If the lease or rental agreement does not specifically provide that the church exemption is taken into account in fixing the terms of the agreement, the tenant shall receive a reduction in rental payments, or a refund of such payments, if paid, for each month of occupancy, or portion thereof, during the fiscal year equal to one-twelfth of the property taxes not paid during such fiscal year by reason of the church exemption.(Added by Stats. 1977, Ch. 522.)
CA Rev & Tax Code § 207 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 207.

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.)
CA Rev & Tax Code § 207.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 207.1.

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.)
CA Rev & Tax Code § 208 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 208.

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.)
CA Rev & Tax Code § 209 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 209.

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.)
CA Rev & Tax Code § 209.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 209.5.

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.)
CA Rev & Tax Code § 211 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 211.

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.)
CA Rev & Tax Code § 212 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 212.

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.)
CA Rev & Tax Code § 213 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 213.

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.)
CA Rev & Tax Code § 213.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 213.5.

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.)
CA Rev & Tax Code § 213.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 213.7.

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.)
CA Rev & Tax Code § 214.01 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 214.01.

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).)
CA Rev & Tax Code § 214.06 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 214.06.

214.06.  (a) Notwithstanding any other law, on or after January 1, 2015, a local government shall not enter into a payment in lieu of taxes (PILOT) agreement with a property owner of a low-income housing project. Any PILOT agreement entered into in violation of this subdivision shall be void and unenforceable.(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. 2. (AB 1760) Effective January 1, 2015. See identical section added by Stats. 2014, Ch. 693.)
CA Rev & Tax Code § 214.06 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 214.06.

214.06.  (a) Notwithstanding any other law, on or after January 1, 2015, a local government shall not enter into a payment in lieu of taxes (PILOT) agreement with a property owner of a low-income housing project. Any PILOT agreement entered into in violation of this subdivision shall be void and unenforceable.(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. 693, Sec. 3. (SB 1203) Effective January 1, 2015.)
CA Rev & Tax Code § 214.07 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 214.07.

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.)
CA Rev & Tax Code § 214.08 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 214.08.

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.)