Cal. Revenue and Taxation Code § 75.24
Cal. Revenue and Taxation Code § 75.24
California · California Revenue and Taxation Code · Status: effective · Effective 2009-01-01
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- Citation
- Cal. Revenue and Taxation Code § 75.24, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916406
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Full text
(a) Notwithstanding Section 75.22, a property shall be eligible for exemption from the supplemental assessment if the organization claiming the exemption is a qualified organization and meets the qualifications for the exemption established by this part no later than 180 days after the date of the change in ownership or the completion of new construction.
(b) For purposes of this section, “qualified organization” means an organization that qualifies as an exempt organization under Section 501(c)(3) of the Internal Revenue Code.