| Old | New | Differences | |
|---|---|---|---|
| 1 | - | Amended IN Assembly | |
| 1 | + | Amended IN Assembly March 21, 2022 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 2363Introduced by Assembly Member Mia BontaFebruary 16, 2022 An act to amend amend, repeal, and add Section 214.14 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 2363, as amended, Mia Bonta. Property taxation: welfare exemption: museums.Pursuant to constitutional authorization, existing property tax law provides a welfare exemption, pursuant to which property used exclusively for religious, hospital, scientific, or charitable purposes owned and operated by specified types of entities is exempt from taxation if it meets certain criteria, including that the property is used for the actual operation of the exempt activity, and does not exceed an amount of property reasonably necessary to the accomplishment of the exempt purpose. Under existing property tax law, property used exclusively for the charitable purposes of museums owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation that meets these criteria is deemed to be within the welfare exemption. Existing property tax law requires a person claiming the welfare exemption to file that claim with the assessor and obtain an organizational clearance certificate from the State Board of Equalization, as provided.This bill would define the term museum for these purposes. The bill would provide that property used exclusively for the charitable purposes of museums includes property that a museum makes available for special events, including private rental events for its individual or corporate members, that provide access to the museums exhibitions, collections, or other educational offerings as part of the events, or that the museum makes available to other nonprofit or government organizations for charitable or governmental purposes, regardless of whether the museum charges any fee or receives charitable contributions in connection with those special events. The bill would further provide that these special event uses shall be considered related to the primary charitable purposes of museums and reasonably necessary or incidental to those purposes. The bill would repeal these provisions on January 1, 2029. By adding to the duties of assessors in administering the welfare exemption, this bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation.This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 214.14 of the Revenue and Taxation Code is amended to read:214.14. (a) For purposes of this section, museum means a public or private nonprofit entity or institution organized on a permanent basis for essentially educational or aesthetic purposes and that utilizes a professional staff, owns or utilizes tangible objects, cares for tangible objects, and exhibits those tangible objects to the public on a regular basis. Museum includes, but is not limited to, museums that have both tangible and digital collections, aquariums, arboretums, botanical gardens, art museums, childrens museums, general museums, historic houses and sites, history museums, nature centers, natural history and anthropology museums, planetariums, science and technology centers, specialized museums, and zoological parks.(b) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(c) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(5) Property used exclusively for the charitable purposes of museums shall include property that a museum makes available for special events, including private rental events for its individual or corporate members, that provide access to the museums exhibitions, collections, or other educational offerings as part of the events, or that the museum makes available to other nonprofit or government organizations for charitable or governmental purposes, regardless of whether the museum charges any fee or receives charitable contributions in connection with those special events. These special event uses shall be considered to be related to the primary charitable purposes of museums and reasonably necessary or incidental to those purposes.(d) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005.(e) This section shall remain in effect only until January 1, 2029, and as of that date is repealed.SEC. 2. Section 214.14 is added to the Revenue and Taxation Code, to read:214.14. (a) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(b) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(c) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005.(d) This section shall become operative on January 1, 2029.SEC. 2.SEC. 3. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.SEC. 3.SEC. 4. Notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act.SEC. 4.SEC. 5. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 2 | 2 | ||
| 3 | - | ||
| 3 | + | Amended IN Assembly March 21, 2022 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 2363Introduced by Assembly Member Mia BontaFebruary 16, 2022 An act to amend amend, repeal, and add Section 214.14 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 2363, as amended, Mia Bonta. Property taxation: welfare exemption: museums.Pursuant to constitutional authorization, existing property tax law provides a welfare exemption, pursuant to which property used exclusively for religious, hospital, scientific, or charitable purposes owned and operated by specified types of entities is exempt from taxation if it meets certain criteria, including that the property is used for the actual operation of the exempt activity, and does not exceed an amount of property reasonably necessary to the accomplishment of the exempt purpose. Under existing property tax law, property used exclusively for the charitable purposes of museums owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation that meets these criteria is deemed to be within the welfare exemption. Existing property tax law requires a person claiming the welfare exemption to file that claim with the assessor and obtain an organizational clearance certificate from the State Board of Equalization, as provided.This bill would define the term museum for these purposes. The bill would provide that property used exclusively for the charitable purposes of museums includes property that a museum makes available for special events, including private rental events for its individual or corporate members, that provide access to the museums exhibitions, collections, or other educational offerings as part of the events, or that the museum makes available to other nonprofit or government organizations for charitable or governmental purposes, regardless of whether the museum charges any fee or receives charitable contributions in connection with those special events. The bill would further provide that these special event uses shall be considered related to the primary charitable purposes of museums and reasonably necessary or incidental to those purposes. The bill would repeal these provisions on January 1, 2029. By adding to the duties of assessors in administering the welfare exemption, this bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation.This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES | |
| 4 | 4 | ||
| 5 | - | ||
| 5 | + | Amended IN Assembly March 21, 2022 | |
| 6 | 6 | ||
| 7 | - | Amended IN Assembly April 19, 2022 | |
| 8 | 7 | Amended IN Assembly March 21, 2022 | |
| 9 | 8 | ||
| 10 | 9 | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION | |
| 11 | 10 | ||
| 12 | 11 | Assembly Bill | |
| 13 | 12 | ||
| 14 | 13 | No. 2363 | |
| 15 | 14 | ||
| 16 | 15 | Introduced by Assembly Member Mia BontaFebruary 16, 2022 | |
| 17 | 16 | ||
| 18 | 17 | Introduced by Assembly Member Mia Bonta | |
| 19 | 18 | February 16, 2022 | |
| 20 | 19 | ||
| 21 | - | An act to amend, repeal, and add Section 214.14 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. | |
| 20 | + | An act to amend amend, repeal, and add Section 214.14 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. | |
| 22 | 21 | ||
| 23 | 22 | LEGISLATIVE COUNSEL'S DIGEST | |
| 24 | 23 | ||
| 25 | 24 | ## LEGISLATIVE COUNSEL'S DIGEST | |
| 26 | 25 | ||
| 27 | 26 | AB 2363, as amended, Mia Bonta. Property taxation: welfare exemption: museums. | |
| 28 | 27 | ||
| 29 | - | Pursuant to constitutional authorization, existing property tax law provides a welfare exemption, pursuant to which property used exclusively for religious, hospital, scientific, or charitable purposes owned and operated by specified types of entities is exempt from taxation if it meets certain criteria, including that the property is used for the actual operation of the exempt activity, and does not exceed an amount of property reasonably necessary to the accomplishment of the exempt purpose. Under existing property tax law, property used exclusively for the charitable purposes of museums owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation that meets these criteria is deemed to be within the welfare exemption. Existing property tax law requires a person claiming the welfare exemption to file that claim with the assessor and obtain an organizational clearance certificate from the State Board of Equalization, as provided.This bill would define the term museum for these purposes. The bill would provide that property used exclusively for the charitable purposes of museums includes property that a museum makes available for special events, including private rental events for its individual or corporate members, that provide access to the museums exhibitions, collections, or other educational offerings as part of the events, or that the museum makes available to other nonprofit or government organizations for charitable or governmental purposes, regardless of whether the museum charges any fee or receives charitable contributions in connection with those special events. The bill would further provide that these special event uses shall be considered related to the primary charitable purposes of museums and reasonably necessary or incidental to those purposes. The bill would repeal these provisions on January 1, 2029. By adding to the duties of assessors in administering the welfare exemption, this bill would impose a state-mandated local program. | |
| 28 | + | Pursuant to constitutional authorization, existing property tax law provides a welfare exemption, pursuant to which property used exclusively for religious, hospital, scientific, or charitable purposes owned and operated by specified types of entities is exempt from taxation if it meets certain criteria, including that the property is used for the actual operation of the exempt activity, and does not exceed an amount of property reasonably necessary to the accomplishment of the exempt purpose. Under existing property tax law, property used exclusively for the charitable purposes of museums owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation that meets these criteria is deemed to be within the welfare exemption. Existing property tax law requires a person claiming the welfare exemption to file that claim with the assessor and obtain an organizational clearance certificate from the State Board of Equalization, as provided.This bill would define the term museum for these purposes. The bill would provide that property used exclusively for the charitable purposes of museums includes property that a museum makes available for special events, including private rental events for its individual or corporate members, that provide access to the museums exhibitions, collections, or other educational offerings as part of the events, or that the museum makes available to other nonprofit or government organizations for charitable or governmental purposes, regardless of whether the museum charges any fee or receives charitable contributions in connection with those special events. The bill would further provide that these special event uses shall be considered related to the primary charitable purposes of museums and reasonably necessary or incidental to those purposes. The bill would repeal these provisions on January 1, 2029. By adding to the duties of assessors in administering the welfare exemption, this bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation.This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.This bill would take effect immediately as a tax levy. | |
| 30 | 29 | ||
| 31 | 30 | Pursuant to constitutional authorization, existing property tax law provides a welfare exemption, pursuant to which property used exclusively for religious, hospital, scientific, or charitable purposes owned and operated by specified types of entities is exempt from taxation if it meets certain criteria, including that the property is used for the actual operation of the exempt activity, and does not exceed an amount of property reasonably necessary to the accomplishment of the exempt purpose. Under existing property tax law, property used exclusively for the charitable purposes of museums owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation that meets these criteria is deemed to be within the welfare exemption. Existing property tax law requires a person claiming the welfare exemption to file that claim with the assessor and obtain an organizational clearance certificate from the State Board of Equalization, as provided. | |
| 32 | 31 | ||
| 33 | 32 | This bill would define the term museum for these purposes. The bill would provide that property used exclusively for the charitable purposes of museums includes property that a museum makes available for special events, including private rental events for its individual or corporate members, that provide access to the museums exhibitions, collections, or other educational offerings as part of the events, or that the museum makes available to other nonprofit or government organizations for charitable or governmental purposes, regardless of whether the museum charges any fee or receives charitable contributions in connection with those special events. The bill would further provide that these special event uses shall be considered related to the primary charitable purposes of museums and reasonably necessary or incidental to those purposes. The bill would repeal these provisions on January 1, 2029. By adding to the duties of assessors in administering the welfare exemption, this bill would impose a state-mandated local program. | |
| 34 | - | ||
| 35 | - | Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. | |
| 36 | - | ||
| 37 | - | This bill would apply these requirements to the bill and would, among other things, require the State Board of Equalization to submit, by December 1, 2023, and on or before each December 1 thereafter until December 1, 2029, certain data in a report to the Legislature, as specified. | |
| 38 | 33 | ||
| 39 | 34 | The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. | |
| 40 | 35 | ||
| 41 | 36 | This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. | |
| 42 | 37 | ||
| 43 | 38 | Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. | |
| 44 | 39 | ||
| 45 | 40 | This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. | |
| 46 | 41 | ||
| 47 | 42 | This bill would take effect immediately as a tax levy. | |
| 48 | 43 | ||
| 49 | 44 | ## Digest Key | |
| 50 | 45 | ||
| 51 | 46 | ## Bill Text | |
| 52 | 47 | ||
| 53 | - | The people of the State of California do enact as follows:SECTION 1. | |
| 48 | + | The people of the State of California do enact as follows:SECTION 1. Section 214.14 of the Revenue and Taxation Code is amended to read:214.14. (a) For purposes of this section, museum means a public or private nonprofit entity or institution organized on a permanent basis for essentially educational or aesthetic purposes and that utilizes a professional staff, owns or utilizes tangible objects, cares for tangible objects, and exhibits those tangible objects to the public on a regular basis. Museum includes, but is not limited to, museums that have both tangible and digital collections, aquariums, arboretums, botanical gardens, art museums, childrens museums, general museums, historic houses and sites, history museums, nature centers, natural history and anthropology museums, planetariums, science and technology centers, specialized museums, and zoological parks.(b) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(c) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(5) Property used exclusively for the charitable purposes of museums shall include property that a museum makes available for special events, including private rental events for its individual or corporate members, that provide access to the museums exhibitions, collections, or other educational offerings as part of the events, or that the museum makes available to other nonprofit or government organizations for charitable or governmental purposes, regardless of whether the museum charges any fee or receives charitable contributions in connection with those special events. These special event uses shall be considered to be related to the primary charitable purposes of museums and reasonably necessary or incidental to those purposes.(d) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005.(e) This section shall remain in effect only until January 1, 2029, and as of that date is repealed.SEC. 2. Section 214.14 is added to the Revenue and Taxation Code, to read:214.14. (a) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(b) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(c) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005.(d) This section shall become operative on January 1, 2029.SEC. 2.SEC. 3. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.SEC. 3.SEC. 4. Notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act.SEC. 4.SEC. 5. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 54 | 49 | ||
| 55 | 50 | The people of the State of California do enact as follows: | |
| 56 | 51 | ||
| 57 | 52 | ## The people of the State of California do enact as follows: | |
| 58 | 53 | ||
| 59 | - | SECTION 1. | |
| 54 | + | SECTION 1. Section 214.14 of the Revenue and Taxation Code is amended to read:214.14. (a) For purposes of this section, museum means a public or private nonprofit entity or institution organized on a permanent basis for essentially educational or aesthetic purposes and that utilizes a professional staff, owns or utilizes tangible objects, cares for tangible objects, and exhibits those tangible objects to the public on a regular basis. Museum includes, but is not limited to, museums that have both tangible and digital collections, aquariums, arboretums, botanical gardens, art museums, childrens museums, general museums, historic houses and sites, history museums, nature centers, natural history and anthropology museums, planetariums, science and technology centers, specialized museums, and zoological parks.(b) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(c) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(5) Property used exclusively for the charitable purposes of museums shall include property that a museum makes available for special events, including private rental events for its individual or corporate members, that provide access to the museums exhibitions, collections, or other educational offerings as part of the events, or that the museum makes available to other nonprofit or government organizations for charitable or governmental purposes, regardless of whether the museum charges any fee or receives charitable contributions in connection with those special events. These special event uses shall be considered to be related to the primary charitable purposes of museums and reasonably necessary or incidental to those purposes.(d) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005.(e) This section shall remain in effect only until January 1, 2029, and as of that date is repealed. | |
| 60 | 55 | ||
| 61 | - | SECTION 1. The Legislature finds and declares all of the following:(a) Museums are of vital statewide importance, and the access to the museums exhibitions, collections, or other educational offerings for every Californian is a priority of the highest order.(b) Museums are critical pieces of our social and cultural fabric.(c) Hosting events is not only essential to the mission of museums but making spaces available to other organizations also allows museums to serve as informal educational institutions benefiting a broad public.(d) To facilitate access to the museums exhibitions, collections, and educational offerings, the property must be exempt from property taxation when their facilities are used to host events that provide access to the museums exhibitions, collections, and educational offerings. With regard to this exemption, the exempt activities of museums is central to those entities exempt purposes and mission. Thus, host events that provide access to the museums exhibitions, collections, and educational offerings constitute the exclusive use of that property for a charitable purpose, within the meaning of subdivision (b) of Section 4 of Article XIII of the California Constitution. | |
| 62 | - | ||
| 63 | - | SECTION 1. The Legislature finds and declares all of the following: | |
| 56 | + | SECTION 1. Section 214.14 of the Revenue and Taxation Code is amended to read: | |
| 64 | 57 | ||
| 65 | 58 | ### SECTION 1. | |
| 66 | 59 | ||
| 67 | - | (a) | |
| 60 | + | 214.14. (a) For purposes of this section, museum means a public or private nonprofit entity or institution organized on a permanent basis for essentially educational or aesthetic purposes and that utilizes a professional staff, owns or utilizes tangible objects, cares for tangible objects, and exhibits those tangible objects to the public on a regular basis. Museum includes, but is not limited to, museums that have both tangible and digital collections, aquariums, arboretums, botanical gardens, art museums, childrens museums, general museums, historic houses and sites, history museums, nature centers, natural history and anthropology museums, planetariums, science and technology centers, specialized museums, and zoological parks.(b) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(c) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(5) Property used exclusively for the charitable purposes of museums shall include property that a museum makes available for special events, including private rental events for its individual or corporate members, that provide access to the museums exhibitions, collections, or other educational offerings as part of the events, or that the museum makes available to other nonprofit or government organizations for charitable or governmental purposes, regardless of whether the museum charges any fee or receives charitable contributions in connection with those special events. These special event uses shall be considered to be related to the primary charitable purposes of museums and reasonably necessary or incidental to those purposes.(d) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005.(e) This section shall remain in effect only until January 1, 2029, and as of that date is repealed. | |
| 68 | 61 | ||
| 69 | - | (b) Museums are | |
| 62 | + | 214.14. (a) For purposes of this section, museum means a public or private nonprofit entity or institution organized on a permanent basis for essentially educational or aesthetic purposes and that utilizes a professional staff, owns or utilizes tangible objects, cares for tangible objects, and exhibits those tangible objects to the public on a regular basis. Museum includes, but is not limited to, museums that have both tangible and digital collections, aquariums, arboretums, botanical gardens, art museums, childrens museums, general museums, historic houses and sites, history museums, nature centers, natural history and anthropology museums, planetariums, science and technology centers, specialized museums, and zoological parks.(b) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(c) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(5) Property used exclusively for the charitable purposes of museums shall include property that a museum makes available for special events, including private rental events for its individual or corporate members, that provide access to the museums exhibitions, collections, or other educational offerings as part of the events, or that the museum makes available to other nonprofit or government organizations for charitable or governmental purposes, regardless of whether the museum charges any fee or receives charitable contributions in connection with those special events. These special event uses shall be considered to be related to the primary charitable purposes of museums and reasonably necessary or incidental to those purposes.(d) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005.(e) This section shall remain in effect only until January 1, 2029, and as of that date is repealed. | |
| 70 | 63 | ||
| 71 | - | (c) Hosting events is not only essential to the mission of museums but making spaces available to other organizations also allows museums to serve as informal educational institutions benefiting a broad public. | |
| 72 | - | ||
| 73 | - | (d) To facilitate access to the museums exhibitions, collections, and educational offerings, the property must be exempt from property taxation when their facilities are used to host events that provide access to the museums exhibitions, collections, and educational offerings. With regard to this exemption, the exempt activities of museums is central to those entities exempt purposes and mission. Thus, host events that provide access to the museums exhibitions, collections, and educational offerings constitute the exclusive use of that property for a charitable purpose, within the meaning of subdivision (b) of Section 4 of Article XIII of the California Constitution. | |
| 74 | - | ||
| 75 | - | SECTION 1.SEC. 2. Section 214.14 of the Revenue and Taxation Code is amended to read:214.14. (a) For purposes of this section, museum means a public or private nonprofit entity or institution organized on a permanent basis for essentially educational or aesthetic purposes and that utilizes a professional staff, owns or utilizes tangible objects, cares for tangible objects, and exhibits those tangible objects to the public on a regular basis. Museum includes, but is not limited to, museums that have both tangible and digital collections, aquariums, arboretums, botanical gardens, art museums, childrens museums, general museums, historic houses and sites, history museums, nature centers, natural history and anthropology museums, planetariums, science and technology centers, specialized museums, and zoological parks.(b) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(c) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(5) Property used exclusively for the charitable purposes of museums shall include property that a museum makes available for special events, including private rental events for its individual or corporate members, that provide access to the museums exhibitions, collections, or other educational offerings as part of the events, or that the museum makes available to other nonprofit or government organizations for charitable or governmental purposes, regardless of whether the museum charges any fee or receives charitable contributions in connection with those special events. These special event uses shall be considered to be related to the primary charitable purposes of museums and reasonably necessary or incidental to those purposes.(d) The amendments made by the act adding this subdivision shall Chapter 354 of the Statutes of 2004 apply with respect to lien dates occurring on and after January 1, 2005.(e) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after the effective date of the act and before January 1, 2029.(e)(f) This section shall remain in effect only until January 1, 2029, and as of that date is repealed. | |
| 76 | - | ||
| 77 | - | SECTION 1.SEC. 2. Section 214.14 of the Revenue and Taxation Code is amended to read: | |
| 78 | - | ||
| 79 | - | ### SECTION 1.SEC. 2. | |
| 80 | - | ||
| 81 | - | 214.14. (a) For purposes of this section, museum means a public or private nonprofit entity or institution organized on a permanent basis for essentially educational or aesthetic purposes and that utilizes a professional staff, owns or utilizes tangible objects, cares for tangible objects, and exhibits those tangible objects to the public on a regular basis. Museum includes, but is not limited to, museums that have both tangible and digital collections, aquariums, arboretums, botanical gardens, art museums, childrens museums, general museums, historic houses and sites, history museums, nature centers, natural history and anthropology museums, planetariums, science and technology centers, specialized museums, and zoological parks.(b) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(c) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(5) Property used exclusively for the charitable purposes of museums shall include property that a museum makes available for special events, including private rental events for its individual or corporate members, that provide access to the museums exhibitions, collections, or other educational offerings as part of the events, or that the museum makes available to other nonprofit or government organizations for charitable or governmental purposes, regardless of whether the museum charges any fee or receives charitable contributions in connection with those special events. These special event uses shall be considered to be related to the primary charitable purposes of museums and reasonably necessary or incidental to those purposes.(d) The amendments made by the act adding this subdivision shall Chapter 354 of the Statutes of 2004 apply with respect to lien dates occurring on and after January 1, 2005.(e) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after the effective date of the act and before January 1, 2029.(e)(f) This section shall remain in effect only until January 1, 2029, and as of that date is repealed. | |
| 82 | - | ||
| 83 | - | 214.14. (a) For purposes of this section, museum means a public or private nonprofit entity or institution organized on a permanent basis for essentially educational or aesthetic purposes and that utilizes a professional staff, owns or utilizes tangible objects, cares for tangible objects, and exhibits those tangible objects to the public on a regular basis. Museum includes, but is not limited to, museums that have both tangible and digital collections, aquariums, arboretums, botanical gardens, art museums, childrens museums, general museums, historic houses and sites, history museums, nature centers, natural history and anthropology museums, planetariums, science and technology centers, specialized museums, and zoological parks.(b) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(c) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(5) Property used exclusively for the charitable purposes of museums shall include property that a museum makes available for special events, including private rental events for its individual or corporate members, that provide access to the museums exhibitions, collections, or other educational offerings as part of the events, or that the museum makes available to other nonprofit or government organizations for charitable or governmental purposes, regardless of whether the museum charges any fee or receives charitable contributions in connection with those special events. These special event uses shall be considered to be related to the primary charitable purposes of museums and reasonably necessary or incidental to those purposes.(d) The amendments made by the act adding this subdivision shall Chapter 354 of the Statutes of 2004 apply with respect to lien dates occurring on and after January 1, 2005.(e) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after the effective date of the act and before January 1, 2029.(e)(f) This section shall remain in effect only until January 1, 2029, and as of that date is repealed. | |
| 84 | - | ||
| 85 | - | 214.14. (a) For purposes of this section, museum means a public or private nonprofit entity or institution organized on a permanent basis for essentially educational or aesthetic purposes and that utilizes a professional staff, owns or utilizes tangible objects, cares for tangible objects, and exhibits those tangible objects to the public on a regular basis. Museum includes, but is not limited to, museums that have both tangible and digital collections, aquariums, arboretums, botanical gardens, art museums, childrens museums, general museums, historic houses and sites, history museums, nature centers, natural history and anthropology museums, planetariums, science and technology centers, specialized museums, and zoological parks.(b) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(c) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(5) Property used exclusively for the charitable purposes of museums shall include property that a museum makes available for special events, including private rental events for its individual or corporate members, that provide access to the museums exhibitions, collections, or other educational offerings as part of the events, or that the museum makes available to other nonprofit or government organizations for charitable or governmental purposes, regardless of whether the museum charges any fee or receives charitable contributions in connection with those special events. These special event uses shall be considered to be related to the primary charitable purposes of museums and reasonably necessary or incidental to those purposes.(d) The amendments made by the act adding this subdivision shall Chapter 354 of the Statutes of 2004 apply with respect to lien dates occurring on and after January 1, 2005.(e) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after the effective date of the act and before January 1, 2029.(e)(f) This section shall remain in effect only until January 1, 2029, and as of that date is repealed. | |
| 64 | + | 214.14. (a) For purposes of this section, museum means a public or private nonprofit entity or institution organized on a permanent basis for essentially educational or aesthetic purposes and that utilizes a professional staff, owns or utilizes tangible objects, cares for tangible objects, and exhibits those tangible objects to the public on a regular basis. Museum includes, but is not limited to, museums that have both tangible and digital collections, aquariums, arboretums, botanical gardens, art museums, childrens museums, general museums, historic houses and sites, history museums, nature centers, natural history and anthropology museums, planetariums, science and technology centers, specialized museums, and zoological parks.(b) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(c) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(5) Property used exclusively for the charitable purposes of museums shall include property that a museum makes available for special events, including private rental events for its individual or corporate members, that provide access to the museums exhibitions, collections, or other educational offerings as part of the events, or that the museum makes available to other nonprofit or government organizations for charitable or governmental purposes, regardless of whether the museum charges any fee or receives charitable contributions in connection with those special events. These special event uses shall be considered to be related to the primary charitable purposes of museums and reasonably necessary or incidental to those purposes.(d) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005.(e) This section shall remain in effect only until January 1, 2029, and as of that date is repealed. | |
| 86 | 65 | ||
| 87 | 66 | ||
| 88 | 67 | ||
| 89 | 68 | 214.14. (a) For purposes of this section, museum means a public or private nonprofit entity or institution organized on a permanent basis for essentially educational or aesthetic purposes and that utilizes a professional staff, owns or utilizes tangible objects, cares for tangible objects, and exhibits those tangible objects to the public on a regular basis. Museum includes, but is not limited to, museums that have both tangible and digital collections, aquariums, arboretums, botanical gardens, art museums, childrens museums, general museums, historic houses and sites, history museums, nature centers, natural history and anthropology museums, planetariums, science and technology centers, specialized museums, and zoological parks. | |
| 90 | 69 | ||
| 91 | 70 | (b) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214. | |
| 92 | 71 | ||
| 93 | 72 | (c) For purposes of this section: | |
| 94 | 73 | ||
| 95 | 74 | (1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes. | |
| 96 | 75 | ||
| 97 | 76 | (2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums. | |
| 98 | 77 | ||
| 99 | 78 | (3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes. | |
| 100 | 79 | ||
| 101 | 80 | (4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214. | |
| 102 | 81 | ||
| 103 | 82 | (5) Property used exclusively for the charitable purposes of museums shall include property that a museum makes available for special events, including private rental events for its individual or corporate members, that provide access to the museums exhibitions, collections, or other educational offerings as part of the events, or that the museum makes available to other nonprofit or government organizations for charitable or governmental purposes, regardless of whether the museum charges any fee or receives charitable contributions in connection with those special events. These special event uses shall be considered to be related to the primary charitable purposes of museums and reasonably necessary or incidental to those purposes. | |
| 104 | 83 | ||
| 105 | - | (d) The amendments made by the act adding this subdivision shall | |
| 84 | + | (d) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005. | |
| 106 | 85 | ||
| 107 | - | (e) | |
| 86 | + | (e) This section shall remain in effect only until January 1, 2029, and as of that date is repealed. | |
| 108 | 87 | ||
| 109 | - | ( | |
| 88 | + | SEC. 2. Section 214.14 is added to the Revenue and Taxation Code, to read:214.14. (a) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(b) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(c) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005.(d) This section shall become operative on January 1, 2029. | |
| 110 | 89 | ||
| 90 | + | SEC. 2. Section 214.14 is added to the Revenue and Taxation Code, to read: | |
| 111 | 91 | ||
| 92 | + | ### SEC. 2. | |
| 112 | 93 | ||
| 113 | - | ( | |
| 94 | + | 214.14. (a) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(b) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(c) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005.(d) This section shall become operative on January 1, 2029. | |
| 114 | 95 | ||
| 115 | - | ||
| 96 | + | 214.14. (a) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(b) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(c) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005.(d) This section shall become operative on January 1, 2029. | |
| 116 | 97 | ||
| 117 | - | SEC. 2.SEC. 3. Section 214.14 is added to the Revenue and Taxation Code, to read: | |
| 118 | - | ||
| 119 | - | ### SEC. 2.SEC. 3. | |
| 120 | - | ||
| 121 | - | 214.14. (a) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(b) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(c)The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005.(d)(c) This section shall become operative on January 1, 2029. 2029, and shall apply with respect to lien dates occurring on and after January 1, 2029. | |
| 122 | - | ||
| 123 | - | 214.14. (a) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(b) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(c)The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005.(d)(c) This section shall become operative on January 1, 2029. 2029, and shall apply with respect to lien dates occurring on and after January 1, 2029. | |
| 124 | - | ||
| 125 | - | 214.14. (a) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(b) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(c)The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005.(d)(c) This section shall become operative on January 1, 2029. 2029, and shall apply with respect to lien dates occurring on and after January 1, 2029. | |
| 98 | + | 214.14. (a) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214.(b) For purposes of this section:(1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes.(2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums.(3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes.(4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214.(c) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005.(d) This section shall become operative on January 1, 2029. | |
| 126 | 99 | ||
| 127 | 100 | ||
| 128 | 101 | ||
| 129 | 102 | 214.14. (a) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation which meets all the requirements of subdivision (a) of Section 214 shall be deemed to be within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution and Section 214. | |
| 130 | 103 | ||
| 131 | 104 | (b) For purposes of this section: | |
| 132 | 105 | ||
| 133 | 106 | (1) Property used exclusively for the charitable purposes of museums shall include property used for activities and facilities related to the primary charitable purposes of museums and reasonably necessary and incidental to those purposes. | |
| 134 | 107 | ||
| 135 | 108 | (2) Property used exclusively for the charitable purposes of museums shall not be required to be indispensable to the primary charitable purposes of museums. | |
| 136 | 109 | ||
| 137 | 110 | (3) Property used exclusively for the charitable purposes of museums shall not include property used for activities and facilities not related to the primary charitable purposes of museums and not reasonably necessary or incidental to those purposes. | |
| 138 | 111 | ||
| 139 | 112 | (4) Property used exclusively for the charitable purposes of museums shall include property owned by a nonprofit association or organization performing auxiliary services to any city or county museum in the state and used for the storage of items donated for an annual rummage sale, the proceeds of which, after taking into account the expenses of the nonprofit association or organization, are used to provide support to those museums. For purposes of this subdivision, storage of items donated for an annual rummage sale shall not be considered a fundraising activity, as that term is used in paragraph (3) of subdivision (a) of Section 214. | |
| 140 | 113 | ||
| 141 | 114 | (c) The amendments made by the act adding this subdivision shall apply with respect to lien dates occurring on and after January 1, 2005. | |
| 142 | 115 | ||
| 116 | + | (d) This section shall become operative on January 1, 2029. | |
| 143 | 117 | ||
| 118 | + | SEC. 2.SEC. 3. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code. | |
| 144 | 119 | ||
| 145 | - | ( | |
| 120 | + | SEC. 2.SEC. 3. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code. | |
| 146 | 121 | ||
| 122 | + | SEC. 2.SEC. 3. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code. | |
| 147 | 123 | ||
| 124 | + | ### SEC. 2.SEC. 3. | |
| 148 | 125 | ||
| 149 | - | ||
| 126 | + | SEC. 3.SEC. 4. Notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act. | |
| 150 | 127 | ||
| 151 | - | SEC. 4. | |
| 128 | + | SEC. 3.SEC. 4. Notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act. | |
| 152 | 129 | ||
| 153 | - | SEC. 4. | |
| 130 | + | SEC. 3.SEC. 4. Notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act. | |
| 154 | 131 | ||
| 155 | - | SEC. 4. | |
| 132 | + | ### SEC. 3.SEC. 4. | |
| 156 | 133 | ||
| 157 | - | ||
| 134 | + | SEC. 4.SEC. 5. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 158 | 135 | ||
| 159 | - | ||
| 136 | + | SEC. 4.SEC. 5. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 160 | 137 | ||
| 161 | - | ||
| 138 | + | SEC. 4.SEC. 5. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 162 | 139 | ||
| 163 | - | (3) (A) To assist the Legislature in determining whether the exemption fulfills the goal, purpose, and objective stated in paragraph (1), the State Board of Equalization shall annually collect data from county assessors to quantify the performance indicators described in paragraph (2). | |
| 164 | - | ||
| 165 | - | (B) Museums claiming the exemption shall provide information to county assessors, in the form and manner required by the county assessor, to determine the number of events held at a museum by outside parties and that provide access to collections, exhibitions, and educational offerings. | |
| 166 | - | ||
| 167 | - | (c) By December 1, 2023, and on or before each December 1 thereafter until December 1, 2029, the State Board of Equalization shall submit the data required in paragraph (3) of subdivision (b) in a report to the Legislature in compliance with Section 9795 of the Government Code. | |
| 168 | - | ||
| 169 | - | SEC. 3.SEC. 5. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code. | |
| 170 | - | ||
| 171 | - | SEC. 3.SEC. 5. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code. | |
| 172 | - | ||
| 173 | - | SEC. 3.SEC. 5. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code. | |
| 174 | - | ||
| 175 | - | ### SEC. 3.SEC. 5. | |
| 176 | - | ||
| 177 | - | SEC. 4.SEC. 6. Notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act. | |
| 178 | - | ||
| 179 | - | SEC. 4.SEC. 6. Notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act. | |
| 180 | - | ||
| 181 | - | SEC. 4.SEC. 6. Notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act. | |
| 182 | - | ||
| 183 | - | ### SEC. 4.SEC. 6. | |
| 184 | - | ||
| 185 | - | SEC. 5.SEC. 7. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 186 | - | ||
| 187 | - | SEC. 5.SEC. 7. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 188 | - | ||
| 189 | - | SEC. 5.SEC. 7. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 190 | - | ||
| 191 | - | ### SEC. 5.SEC. 7. | |
| 140 | + | ### SEC. 4.SEC. 5. |