Rev. & Tax. Code, § 207.1 · Article 1. Taxable and Exempt Property
Rev. & Tax. Code, § 207.1
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Added by Stats. 1998, Ch. 591, Sec. 5. Effective January 1, 1999.
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=RTC§ionNum=207.1.
- Text hash
- sha256 a7349ffe89248d12765c9ae76a0c30eeb1dd4c349b0d692e78f19225f5b4d0d1
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
California Constitution
Revenue and Taxation Code
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.