California SB420 clarifies that detention facilities are not eligible for property tax exemptions for religious, hospital, scientific, or charitable.
California SB420 amends the Revenue and Taxation Code by adding Section 214.12, which specifies that property used exclusively for religious, hospital, scientific, or charitable purposes does not include property operated as a detention facility. This change ensures that detention facilities are not eligible for property tax exemptions. The bill defines "detention facility" according to Section 9500 of the Penal Code and declares that this amendment does not change existing law but clarifies it.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.