CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 3050Introduced by Assembly Member Quirk-SilvaFebruary 21, 2020 An act to amend Section 214.1 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 3050, as introduced, Quirk-Silva. Property taxation: welfare exemption.Existing property tax law, in accordance with the California Constitution, provides for a welfare exemption for property used exclusively for religious, hospital, scientific, or charitable purposes and owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Existing property tax law, in accordance with the California Constitution, specifies that property used exclusively for religious, hospital, or charitable purposes includes facilities in the course of construction, and specified land on which the facilities are located, to be used for those purposes.This bill would make nonsubstantive changes to this provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 214.1 of the Revenue and Taxation Code is amended to read:214.1. As used in Section 214, property used exclusively for religious, hospital hospital, or charitable purposes shall include includes facilities in the course of construction on or after the first Monday of March, 1954, together with the land on which the those facilities are located as may be required for their convenient use and occupation, to be used exclusively for religious, hospital or charitable purposes.
CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 3050Introduced by Assembly Member Quirk-SilvaFebruary 21, 2020 An act to amend Section 214.1 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 3050, as introduced, Quirk-Silva. Property taxation: welfare exemption.Existing property tax law, in accordance with the California Constitution, provides for a welfare exemption for property used exclusively for religious, hospital, scientific, or charitable purposes and owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Existing property tax law, in accordance with the California Constitution, specifies that property used exclusively for religious, hospital, or charitable purposes includes facilities in the course of construction, and specified land on which the facilities are located, to be used for those purposes.This bill would make nonsubstantive changes to this provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION
Assembly Bill
No. 3050
Introduced by Assembly Member Quirk-SilvaFebruary 21, 2020
Introduced by Assembly Member Quirk-Silva
February 21, 2020
An act to amend Section 214.1 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 3050, as introduced, Quirk-Silva. Property taxation: welfare exemption.
Existing property tax law, in accordance with the California Constitution, provides for a welfare exemption for property used exclusively for religious, hospital, scientific, or charitable purposes and owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Existing property tax law, in accordance with the California Constitution, specifies that property used exclusively for religious, hospital, or charitable purposes includes facilities in the course of construction, and specified land on which the facilities are located, to be used for those purposes.This bill would make nonsubstantive changes to this provision.
Existing property tax law, in accordance with the California Constitution, provides for a welfare exemption for property used exclusively for religious, hospital, scientific, or charitable purposes and owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Existing property tax law, in accordance with the California Constitution, specifies that property used exclusively for religious, hospital, or charitable purposes includes facilities in the course of construction, and specified land on which the facilities are located, to be used for those purposes.
This bill would make nonsubstantive changes to this provision.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 214.1 of the Revenue and Taxation Code is amended to read:214.1. As used in Section 214, property used exclusively for religious, hospital hospital, or charitable purposes shall include includes facilities in the course of construction on or after the first Monday of March, 1954, together with the land on which the those facilities are located as may be required for their convenient use and occupation, to be used exclusively for religious, hospital or charitable purposes.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 214.1 of the Revenue and Taxation Code is amended to read:214.1. As used in Section 214, property used exclusively for religious, hospital hospital, or charitable purposes shall include includes facilities in the course of construction on or after the first Monday of March, 1954, together with the land on which the those facilities are located as may be required for their convenient use and occupation, to be used exclusively for religious, hospital or charitable purposes.
SECTION 1. Section 214.1 of the Revenue and Taxation Code is amended to read:
### SECTION 1.
214.1. As used in Section 214, property used exclusively for religious, hospital hospital, or charitable purposes shall include includes facilities in the course of construction on or after the first Monday of March, 1954, together with the land on which the those facilities are located as may be required for their convenient use and occupation, to be used exclusively for religious, hospital or charitable purposes.
214.1. As used in Section 214, property used exclusively for religious, hospital hospital, or charitable purposes shall include includes facilities in the course of construction on or after the first Monday of March, 1954, together with the land on which the those facilities are located as may be required for their convenient use and occupation, to be used exclusively for religious, hospital or charitable purposes.
214.1. As used in Section 214, property used exclusively for religious, hospital hospital, or charitable purposes shall include includes facilities in the course of construction on or after the first Monday of March, 1954, together with the land on which the those facilities are located as may be required for their convenient use and occupation, to be used exclusively for religious, hospital or charitable purposes.
214.1. As used in Section 214, property used exclusively for religious, hospital hospital, or charitable purposes shall include includes facilities in the course of construction on or after the first Monday of March, 1954, together with the land on which the those facilities are located as may be required for their convenient use and occupation, to be used exclusively for religious, hospital or charitable purposes.