Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 224 — Taxable and Exempt Property
Cal. Rev. & Tax. Code § 224
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The personal effects, household furnishings, and pets of any person shall be exempt from taxation.
Citator
Cal. Rev. & Tax. Code § 224 — Taxable and Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.
The personal effects, household furnishings, and pets of any person shall be exempt from taxation.
The phrase “personal effects, household furnishings, and pets” does not include boats, aircraft, vehicles, or personalty held or used in connection with a trade, profession or business or pets so held or used.
For purposes of this section, “pets” mean and include any animals held for noncommercial purposes and not as an investment.