Section 215.1 Of Article 1. Taxable And Exempt Property From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 1. >> Article 1.
215.1
. (a) All buildings, and so much of the real property on which
the buildings are situated as may be required for the convenient use
and occupation of the buildings, used exclusively for charitable
purposes, owned by a veterans' organization which has been chartered
by the Congress of the United States, organized and operated for
charitable purposes, when the same are used solely and exclusively
for the purpose of the organization, if not conducted for profit and
no part of the net earnings of which inures to the benefit of any
private individual or member thereof, shall be exempt from taxation.
(b) The exemption provided for in this section shall apply to the
property of all organizations meeting the requirements of this
section and subdivision (b) of Section 4 of Article XIII of the
California Constitution and paragraphs (1) to (7), inclusive, of
subdivision (a) of Section 214.
(c) An organization that files a claim for the exemption provided
for in this section shall file with the assessor a valid
organizational clearance certificate issued pursuant to Section
254.6.
(d) This exemption shall be known as the "veterans' organization
exemption."