Rev. & Tax. Code, § 224 · Article 1. Taxable and Exempt Property
Rev. & Tax. Code, § 224
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The personal effects, household furnishings, and pets of any person shall be exempt from taxation.
The phrase “personal effects, household furnishings, and pets” does not include boats, aircraft, vehicles, or personalty held or used in connection with a trade, profession or business or pets so held or used.
For purposes of this section, “pets” mean and include any animals held for noncommercial purposes and not as an investment.
Notes and commentary — not statutory text
History
Amended by Stats. 1974, Ch. 311.
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=224.
- Text hash
- sha256 5c3292e60748cd3163a11c7e3cc32f421ee45876e66d1a81c879416c3ec777b3
- 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
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.