reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 214.17 (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 214.17.

214.17.  (a) For purposes of this section:(1) “Total exemption amount limitation” means the exemption amount limitation with respect to a single property or multiple properties that is specified in subparagraph (C) of paragraph (1) of subdivision (g) of Section 214, as that section read before January 1, 2017.(2) (A) “Qualified property” means property used exclusively for rental housing and related facilities where 90 percent or more of the occupants of the property are lower income households whose rent does not exceed the rent prescribed by Section 50053 of the Health and Safety Code and that qualifies for exemption under Section 214 on the sole basis of this criteria as specified in subparagraph (C) of paragraph (1) of subdivision (g) of Section 214.(B) “Qualified property” does not include property owned by a limited partnership in which the managing general partner is an eligible nonprofit organization, as described in subparagraph (C) of paragraph (1) of subdivision (g) of Section 214.(3) “Qualified taxpayer” means a taxpayer subject to the total exemption amount limitation.(4) “Qualified claim” means a claim for exemption that was filed for a qualified property with the assessor on and after January 1, 2013, and before January 1, 2017, for which the assessor granted a partial exemption.(5) “Qualified ad valorem tax in excess of the total exemption amount limitation, and related interest or penalty” means that portion of ad valorem tax levied to a qualified taxpayer on qualified property with respect to a single property or multiple properties that does not exceed one hundred thousand dollars ($100,000) of tax, and any interest or penalty imposed with regard to that portion of tax.(b) (1) Any outstanding qualified ad valorem tax in excess of the total exemption amount limitation, and related interest or penalty, which was levied or imposed on and after January 1, 2013, and before January 1, 2017, with respect to a qualified property for which a qualified claim was filed, shall be canceled to the extent that the amount canceled does not result in a total exemption amount in excess of one hundred thousand dollars ($100,000) of tax being allowed to a qualified taxpayer with respect to a single property or multiple properties that are qualified property for any fiscal year.(2) On or after January 1, 2017, an escape assessment shall not be levied on qualified property if that amount would be subject to cancellation under paragraph (1).(Added by Stats. 2016, Ch. 836, Sec. 2. (SB 996) Effective January 1, 2017.)
CA Rev & Tax Code § 214.19 (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 214.19.

214.19.  (a) For purposes of this section:(1) “Total exemption amount limitation” means the assessed value exemption amount limitation with respect to a single property or multiple properties that is specified in subparagraph (C) of paragraph (1) of subdivision (g) of Section 214, as that section read before January 1, 2019.(2) (A) “Qualified property” means property used exclusively for rental housing and related facilities where 90 percent or more of the occupants of the property are lower income households whose rent does not exceed the rent prescribed by Section 50053 of the Health and Safety Code and that qualifies for exemption under Section 214 on the sole basis of this criteria as specified in subparagraph (C) of paragraph (1) of subdivision (g) of Section 214.(B) “Qualified property” does not include property owned by a limited partnership in which the managing general partner is an eligible nonprofit organization, as described in subparagraph (C) of paragraph (1) of subdivision (g) of Section 214.(3) “Qualified taxpayer” means a taxpayer subject to the total exemption amount limitation.(4) “Qualified claim” means a claim for exemption that was filed for a qualified property with the assessor on and after January 1, 2017, and before January 1, 2019, for which the assessor granted a partial exemption.(5) “Qualified ad valorem tax in excess of the total exemption amount limitation, and related interest or penalty” means that ad valorem tax levied to a qualified taxpayer on qualified property with respect to a single property or multiple properties that does not exceed twenty million dollars ($20,000,000) in assessed value and any interest or penalty imposed with regard to that portion of assessed value that was in excess of the assessed value exemption amount limitation.(b) (1) Any outstanding qualified ad valorem tax in excess of the total exemption amount limitation, and related interest or penalty, which was levied or imposed on and after January 1, 2017, and before January 1, 2019, with respect to a qualified property for which a qualified claim was filed, shall be canceled to the extent that the amount canceled does not result in a total assessed value exemption amount in excess of twenty million dollars ($20,000,000) being allowed to a qualified taxpayer with respect to a single property or multiple properties that are qualified property for any fiscal year.(2) On or after January 1, 2019, an escape assessment shall not be levied on qualified property if that amount would be subject to cancellation under paragraph (1). (Added by Stats. 2018, Ch. 694, Sec. 2. (SB 1115) Effective January 1, 2019.)
CA Rev & Tax Code § 215 (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 215.

215.  All personal property owned by a veteran organization which has been chartered by the Congress of the United States, when the same are used solely and exclusively for the purposes of such organization, if not conducted for profit and no part of the net earnings of which inures to the benefit of any private individual or member thereof, shall be exempt from taxation.(Amended by Stats. 1970, Ch. 554.)
CA Rev & Tax Code § 215.1 (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 215.1.

215.1.  (a) All buildings, and so much of the real property on which the buildings are situated as may be required for the convenient use and occupation of the buildings, used exclusively for charitable purposes, owned by a veterans’ organization which has been chartered by the Congress of the United States, organized and operated for charitable purposes, when the same are used solely and exclusively for the purpose of the organization, if not conducted for profit and no part of the net earnings of which inures to the benefit of any private individual or member thereof, shall be exempt from taxation.(b) The exemption provided for in this section shall apply to the property of all organizations meeting the requirements of this section and subdivision (b) of Section 4 of Article XIII of the California Constitution and paragraphs (1) to (7), inclusive, of subdivision (a) of Section 214.(c) An organization that files a claim for the exemption provided for in this section shall file with the assessor a valid organizational clearance certificate issued pursuant to Section 254.6.(d)  (1) This exemption shall be known as the “veterans’ organization exemption.”(2) Notwithstanding Section 20 or any other law, the State Board of Equalization is responsible for administering the veterans’ organization exemption provided by this section, except where the law places responsibility for administering that exemption with the county assessor.(Amended by Stats. 2018, Ch. 37, Sec. 55. (AB 1817) Effective June 27, 2018.)
CA Rev & Tax Code § 215.2 (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 215.2.

215.2.  Property owned by an organization that satisfies the requirements of Section 214, 215, or 215.1 and which is used primarily for exempt purposes shall not be denied the welfare or veterans organization exemption because such property is also used for conducting bingo games pursuant to Section 326.5 of the Penal Code, provided that the proceeds from such games are used exclusively for the charitable purposes of such organization.(Added by Stats. 1977, Ch. 271.)
CA Rev & Tax Code § 215.5 (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 215.5.

215.5.  All personal property owned or leased by a nonprofit corporation, which does not accept advertising for a consideration and is engaged exclusively in the production of programs for educational television, and all personal property owned or leased by a nonprofit educational organization, which is engaged exclusively in the production of programs as a noncommercial educational FM or AM broadcast station, shall be exempt from taxation, if such personal property is used solely and exclusively for the purposes of such organization or corporation and no part of the corporation’s or organization’s net earnings inure to the benefit of any private shareholder or individual.(Amended by Stats. 1978, Ch. 1394.)
CA Rev & Tax Code § 216 (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 216.

216.  The stock in trade up to one thousand five hundred dollars ($1,500) of a vending stand operated by a blind person licensed by the Bureau of Vocational Rehabilitation pursuant to federal or state law is exempt from taxation.(Amended by Stats. 1963, Ch. 1638.)
CA Rev & Tax Code § 218.2 (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 218.2.

218.2.  (a) For purposes of this section, all of the following apply:(1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds shares or membership in a cooperative housing corporation, which holding is a requisite to the exclusive right of occupancy of a dwelling.(2) (A) “Dwelling” means a building, structure, or other shelter constituting a place of abode, whether real property or personal property, and any land on which it may be situated. A two-dwelling unit shall be considered as two separate single-family dwellings.(B) “Dwelling” includes the following:(i) A single-family dwelling occupied by an owner thereof as his or her principal place of residence on the lien date.(ii) A multiple-dwelling unit occupied by an owner thereof on the lien date as his or her principal place of residence.(iii) A condominium occupied by an owner thereof as his or her principal place of residence on the lien date.(iv) Premises occupied by the owner of shares or a membership interest in a cooperative housing corporation, as defined in subdivision (i) of Section 61, as his or her principal place of residence on the lien date. Each exemption allowed pursuant to this subdivision shall be deducted from the total assessed valuation of the cooperative housing corporation. The exemption shall be taken into account in apportioning property taxes among owners of share or membership interests in the cooperative housing corporations so as to benefit those owners who qualify for the exemption. (b) Any dwelling that qualified for an exemption under Section 218 prior to January 9, 2010, that was damaged or destroyed by the earthquake and any other related casualty that occurred as a result of the disaster in the County of Humboldt, as declared by the Governor in January 2010, and that has not changed ownership since January 9, 2010, shall not be disqualified as a “dwelling” or be denied an exemption under this section solely on the basis that the dwelling was temporarily damaged or destroyed or was being reconstructed by the owner, or was temporarily uninhabited as a result of restricted access to the property due to the earthquake. (c) The exemption provided for in subdivision (k) of Section 3 of Article XIII of the California Constitution shall first be applied to the building, structure, or other shelter and the excess, if any, shall be applied to any land on which it may be located. (Added by Stats. 2010, Ch. 449, Sec. 4. (AB 1690) Effective September 29, 2010.)
CA Rev & Tax Code § 218.3 (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 218.3.

218.3.  (a) For purposes of this section, all of the following apply:(1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds shares or membership in a cooperative housing corporation, which holding is a requisite to the exclusive right of occupancy of a dwelling.(2) (A) “Dwelling” means a building, structure, or other shelter constituting a place of abode, whether real property or personal property, and any land on which it may be situated. A two-dwelling unit shall be considered as two separate single-family dwellings.(B) “Dwelling” includes the following:(i) A single-family dwelling occupied by an owner thereof as his or her principal place of residence on the lien date.(ii) A multiple-dwelling unit occupied by an owner thereof on the lien date as his or her principal place of residence.(iii) A condominium occupied by an owner thereof as his or her principal place of residence on the lien date.(iv) Premises occupied by the owner of shares or a membership interest in a cooperative housing corporation, as defined in subdivision (i) of Section 61, as his or her principal place of residence on the lien date. Each exemption allowed pursuant to this subdivision shall be deducted from the total assessed valuation of the cooperative housing corporation. The exemption shall be taken into account in apportioning property taxes among owners of share or membership interests in the cooperative housing corporations so as to benefit those owners who qualify for the exemption. (b) Any dwelling that qualified for an exemption under Section 218 prior to April 4, 2010, that was damaged or destroyed by the earthquake and any other related casualty that occurred as a result of the disaster in the County of Imperial, as declared by the Governor in April 2010, and that has not changed ownership since April 4, 2010, shall not be disqualified as a “dwelling” or be denied an exemption under Section 218 solely on the basis that the dwelling was temporarily damaged or destroyed or was being reconstructed by the owner, or was temporarily uninhabited as a result of restricted access to the property due to the earthquake. (c) The exemption provided for in subdivision (k) of Section 3 of Article XIII of the California Constitution shall first be applied to the building, structure, or other shelter and the excess, if any, shall be applied to any land on which it may be located. (Added by Stats. 2010, Ch. 461, Sec. 5. (AB 2136) Effective September 29, 2010.)
CA Rev & Tax Code § 218.5 (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 218.5.

218.5.  In order to assure the accuracy of the state’s reimbursements for the homeowners’ property tax exemption and to prevent duplications of the exemptions within the state and improper overlapping with other benefits provided by law, county assessors shall supply information from homeowners’ property tax exemption claims and county records as is specified by written request of the board, and with the concurrence of the Controller, necessary to fully identify all homeowners’ 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.(Amended by Stats. 1973, Ch. 208.)
CA Rev & Tax Code § 218.6 (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 218.6.

218.6.  (a) For purposes of this section, all of the following apply:(1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds shares or membership in a cooperative housing corporation, which holding is a requisite to the exclusive right of occupancy of a dwelling.(2) (A) “Dwelling” means a building, structure, or other shelter constituting a place of abode, whether real property or personal property, and any land on which it may be situated. A two-dwelling unit shall be considered as two separate single-family dwellings.(B) “Dwelling” includes the following:(i) A single-family dwelling occupied by an owner thereof as his or her principal place of residence on the lien date.(ii) A multiple-dwelling unit occupied by an owner thereof on the lien date as his or her principal place of residence.(iii) A condominium occupied by an owner thereof as his or her principal place of residence on the lien date.(iv) Premises occupied by the owner of shares or a membership interest in a cooperative housing corporation, as defined in subdivision (i) of Section 61, as his or her principal place of residence on the lien date. Each exemption allowed pursuant to this subdivision shall be deducted from the total assessed valuation of the cooperative housing corporation. The exemption shall be taken into account in apportioning property taxes among owners of share or membership interests in the cooperative housing corporations so as to benefit those owners who qualify for the exemption. (b) Any dwelling that qualified for an exemption under Section 218 prior to September 9, 2010, that was damaged or destroyed by the explosion and fire that occurred in the County of San Mateo, as declared by the Governor in September 2010, and that has not changed ownership since September 9, 2010, shall not be disqualified as a “dwelling” or be denied an exemption under this section solely on the basis that the dwelling was temporarily damaged or destroyed or was being reconstructed by the owner, or was temporarily uninhabited as a result of restricted access to the property due to the explosion and fire. (c) The exemption provided for in subdivision (k) of Section 3 of Article XIII of the California Constitution shall first be applied to the building, structure, or other shelter and the excess, if any, shall be applied to any land on which it may be located.(Added by Stats. 2010, 6th Ex. Sess., Ch. 2, Sec. 4. (AB 11 6x) Effective October 19, 2010.)
CA Rev & Tax Code § 219 (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 219.

219.  For the 1980–81 fiscal year and fiscal years thereafter, business inventories are exempt from taxation and the assessor shall not assess business inventories.(Repealed and added by Stats. 1980, Ch. 411, Sec. 8. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.)
CA Rev & Tax Code § 220 (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 220.

220.  Any aircraft which is in California on the lien date solely for the purpose of being repaired, overhauled, modified, or serviced is exempt from personal property taxation. This exemption does not apply to aircraft normally based in California, or operated intrastate or interstate in and into California.(Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
CA Rev & Tax Code § 220.5 (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 220.5.

220.5.  (a) Aircraft of historical significance shall be exempt from taxation.(b) The exemption provided in subdivision (a) applies only if all of the following conditions are satisfied:(1) The assessee is an individual owner who does not hold the aircraft primarily for purposes of sale.(2) The assessee does not use the aircraft for commercial purposes or general transportation.(3) The aircraft is available for display to the public at least 12 days during the 12-month period immediately preceding the lien date for the year for which the exemption is claimed. If the aircraft was first made available for public display less than 12 days prior to the lien date, the exemption may be granted if the claimant certifies in writing that the aircraft will be made available for public display at least 12 days during the 12-month period commencing with the first day the property was made available for public display. When applying for an exemption pursuant to this section, the claimant shall attach to that application a certificate of attendance from the event coordinator of the event at which the aircraft was displayed as required by this paragraph.(c) When claiming an exemption pursuant to this section, the claimant shall provide all information required and answer all questions contained in an affidavit furnished by the assessor. The claimant shall sign the affidavit, under penalty of perjury. The assessor may require additional proof of the information or answers provided in the affidavit before allowing the exemption.(d) For purposes of this section, “aircraft of historical significance” means any aircraft that is an original, restored, or replica of a heavier than air powered aircraft that is 35 years or older or any aircraft of a type or model of which there are fewer than five in number known to exist worldwide.(e) A fee of thirty-five dollars ($35) shall be charged and collected by the assessor upon the initial application for an exemption pursuant to this section.(Amended by Stats. 2004, Ch. 200, Sec. 5. Effective January 1, 2005.)
CA Rev & Tax Code § 221 (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 221.

221.  For the purposes of Section 214 a nursery school is any group facility for minors which has obtained a written license or permit to operate as such from the State Department of Social Services or from an inspection service approved or accredited by the State Department of Social Services, and which is owned and operated for one or more of the following purposes:(a) The facility is owned and operated to provide day care for minors whose parent or parents are unable to supervise such minors due to the hours of employment of the parent or parents.(b) The facility is owned and operated to provide training and education for minors of preschool age.(c) The facility is owned and operated to provide instruction to parents on the subject of raising minors and to provide training and education for minors.(Amended by Stats. 1978, Ch. 1112.)
CA Rev & Tax Code § 222 (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 222.

222.  Personal property used exclusively in the operation of a zoo or for purposes of horticultural display on publicly owned land which is owned by a nonprofit zoological society meeting all the requirements of Section 214 shall be exempt from taxation.(Repealed and added by Stats. 1973, Ch. 4.)