Cal. Codes » Revenue and Taxation Code / DIVISION 1. PROPERTY TAXATION / PART 2. ASSESSMENT / CHAPTER 1. Taxation Base / ARTICLE 1. Taxable and Exempt Property
California Codes

Cal. Revenue and Taxation Code § 214.1 (2026)

✓ current as of May 2026
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As used in Section 214, “property used exclusively for religious, hospital or charitable purposes” shall include facilities in the course of construction on or after the first Monday of March, 1954, together with the land on which the facilities are located as may be required for their convenient use and occupation, to be used exclusively for religious, hospital or charitable purposes.