California Legal Codes and Statutes

§ 609

Enacted by Stats. 1939, Ch. 154.

Taxable improvements on land exempt from taxation shall be shown like other real estate on the roll. Value shall not be assessed against the exempt land and the land does not become responsible for the assessment made against the taxable improvements.

Cite this section

Cal. Rev. & Tax. Code § 609 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-3-assessment-generally/article-6-assessment-roll/section-609

Other sections in Article 6 - Assessment Roll

§ 601§ 602§ 606§ 607§ 607.5§ 608§ 609§ 610§ 611§ 612…§ 614§ 615§ 616§ 617§ 618§ 619§ 619.2§ 620§ 621§ 623

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