Cal. Const., art. XIII, § 4 · Article XIII. TAXATION
Cal. Const., art. XIII, § 4
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The Legislature may exempt from property taxation in whole or in part:
(a) The home of a person or a person’s spouse, including an unmarried surviving spouse, if the person, because of injury incurred in military service, is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled, or if the person has, as a result of a service-connected injury or disease, died while on active duty in military service, unless the home is receiving another real property exemption.
(b) Property used exclusively for religious, hospital, or charitable purposes and owned or held in trust by corporations or other entities (1) that are organized and operating for those purposes, (2) that are nonprofit, and (3) no part of whose net earnings inures to the benefit of any private shareholder or individual.
(c) Property owned by the California School of Mechanical Arts, California Academy of Sciences, or Cogswell Polytechnical College, or held in trust for the Huntington Library and Art Gallery, or their successors.
(d) Real property not used for commercial purposes that is reasonably and necessarily required for parking vehicles of persons worshipping on land exempt by Section 3(f).
Notes and commentary — not constitutional text
History
Subdivision (a) amended Nov. 3, 1992, by Prop. 160. Res.Ch. 49, 1992. Other Source: Entire Sec. 4 was added Nov. 5, 1974, by Prop. 8; Res.Ch. 70, 1974.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CONS§ionNum=SEC.%204.&article=XIII
- Text hash
- sha256 ddf958c685d873f59aca7c3d8adc0984c9b0420289eda2263e7a551ed6c87543
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 10 provisions
Provisions in this library whose text cites Cal. Const., art. XIII, § 4. Each shows the citation as that text prints it.
California Constitution
Health and Safety Code
Public Resources Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 69.6Printed as Section 4 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 206.1Printed as Section 4 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 207Printed as Section 4 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 214.6Printed as Section 4 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 214.15Printed as Section 4 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 214.15.1Printed as Section 4 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 215.1Printed as Section 4 of Article XIII of the California Constitution
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.