California Legal Codes and Statutes

§ 206

Amended by Stats. 1974, Ch. 311.

The church exemption is as specified in subdivision (f) of Section 3 and Section 5 of Article XIII of the Constitution.

Cite this section

Cal. Rev. & Tax. Code § 206 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-1-taxation-base/article-1-taxable-and-exempt-property/section-206

Other sections in Article 1 - Taxable and Exempt Property

§ 201§ 201.1§ 201.2§ 201.3§ 201.4§ 201.5§ 201.6§ 201.7§ 202§ 202.2…§ 231§ 232§ 234§ 235§ 236§ 236.5§ 237§ 241§ 242§ 214.03

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.