California Legal Codes and Statutes

§ 256.5

Added by Stats. 1966, 1st Ex. Sess., Ch. 147.

The affidavit for the cemetery exemption shall show that:

(a)The property is used or held exclusively for the burial or other permanent deposit of the human dead or for the care, maintenance or upkeep of such property or such dead, and
(b)The property is not used or held for profit.

Cite this section

Cal. Rev. & Tax. Code § 256.5 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-1-taxation-base/article-2-procedure-to-claim-exemptions/section-256.5

Other sections in Article 2 - Procedure to Claim Exemptions

§ 251§ 252§ 252.1§ 253§ 253.5§ 254§ 254.2§ 254.5§ 254.6§ 255…§ 259.7§ 259.8§ 259.9§ 259.10§ 259.11§ 259.13§ 259.14§ 259.15§ 260§ 261

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.