Revenue and Taxation Code section 609

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.

Source: Section 609, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=609. (updated Jan. 1, 1939; accessed Jun. 18, 2026).

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Up to date

Verified:
Jun. 18, 2026

§ 609's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_609

Original Source: Section 609, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=609. (last accessed May 12, 2025).