California's
Tax Expenditure Programs

Property Tax Programs

• Entire Chapter in Adobe Acrobat Format (263k)
• Overview
• Part 1
• Part 2
• Part 3

List of All Property Tax Programs

• Homeowners' Exemption
• Household Furnishings
• Transfers Between Spouses
• Transfers Between Family Members
• Replacement Housing
• Purchased by Senior Citizens
• Transfers Within a Joint-Tenancy Agreement
• Mobilehome Park Property
• Transfers to Tenant Cooperatives
• Business Inventories
• Financial Assets
• Business Records
• Transfers of Interests in Corporate or Partnership Property
• Transfers to Employee Benefit Plans
• Computer Programs
• Motion Pictures
• Hand Tools
• Returnable Containers for
• Soft Drink Beverages
• State and Local Governments
• Leases by a Nonprofit Corporation
• To a Government
• Volunteer Fire Departments
• Restricted Historical Property
• Aircraft Owned by a Government Agency
• Federal Property Used for Migratory Fowl
• Hospital, Educational, Museum, Scientific, or
• Charitable Purposes ("Welfare Exemption")
• Religious Worship or Religious Purposes ("Church Exemption")
• Transfers Within The Same Religious Denomination
• Leases by a Charitable Organization To a Government for Charitable Purposes
• Private Property Used by a Public Library or Free Museum
• Public Schools, Colleges, and Universities
• Private Colleges and Seminaries
• State College Management
• Student Bookstores
• Student Body Organizations
• Nonprofit Entities Using property for Selected Public Purposes
• Designated Institutions
• Cemetery Property
• San Diego Supercomputer Center
• Disaster-Damaged Property
• Property Damaged by Misfortune or Calamity
• Environmental Contamination
• Property Condemned Pursuant to Eminent Domain Proceedings
• Earthquake Safety Improvements
• Fire Safety Improvements
• Improvements for Disabled Accessibility
• Homes and Improvements for Disabled Persons
• Active Solar Energy Systems
• Veterans' Exemption
• Disabled Veterans' Principal Residence
• Real Property of Specified Veterans' Organizations
• Personal Property of Specified Veterans' Organizations
• Open-Space Contracts (The "Williamson Act")
• Growing Crops
• Fruit Trees, Nut Trees, and Grapevines
• Diseased Grapevines
• Restricted Timberlands
• Low Harvest Value Timber
• Seed Potatoes
• Vessels
• Documented Vessels
• Vessels Under Construction
• Vessels With a Market Value of $400 or Less
• Air Carrier Ground Time
• Aircraft Being Repaired
• Private Railroad Car Repair Days
• Cargo Containers Used in Ocean Commerce
• Exhibition Exemption
• Works of Art Available for Display
• Works of Art Owned by the Artist
• Aerospace Museum Displays
• Aircraft of Historical Significance
• Assessments of $5,000 or Less
• Supplemental Roll Tax Assessments Of $20 or Less
• Fixtures Excluded From the Supplemental Roll
• Interests That Represent Less Than Five Percent of the Property's Total Value