Statute · California Government Code

Cal. Gov't Code § 16122 — Homeowners’ Property Tax Exemption

Cal. Gov't Code § 16122

Type
Statute
Source
California Government Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

For the purpose of fixing tax rates for ad valorem taxes every taxing agency and revenue district shall compute the rates by including in the base the exempt values for which the homeowners’ property tax exemption is granted under subdivision (k) of Section 3 of Article XIII of the Constitution,…

Citator

Cal. Gov't Code § 16122 — Homeowners’ Property Tax Exemption is in force in the current edition of the Code, and nothing recorded condemns it.

For the purpose of fixing tax rates for ad valorem taxes every taxing agency and revenue district shall compute the rates by including in the base the exempt values for which the homeowners’ property tax exemption is granted under subdivision (k) of Section 3 of Article XIII of the Constitution, together with the values of taxable property against which the taxes are levied.