Article 13 - Taxation
|SEC. 3. The following are
exempt from property taxation:
(a) Property owned by the State.
(b) Property owned by a local government, except as otherwise provided in Section 11(a).
(c) Bonds issued by the State or a local government in the State.
(d) Property used for libraries and museums that are free and open to the public and property used exclusively for public schools, community colleges, state colleges, and state universities.
(e) Buildings, land, equipment, and securities used exclusively for educational purposes by a nonprofit institution of higher education.
(f) Buildings, land on which they are situated, and equipment used exclusively for religious worship.
(g) Property used or held exclusively for the permanent deposit of human dead or for the care and maintenance of the property or the dead, except when used or held for profit. This property is also exempt from special assessment.
[....more categories, non-cemetery related]
AND TAXATION CODE
|Sec. 204. The
cemetery exemption is as specified in subdivision (g) of Section 3 of
Article XIII of the Constitution.
Sec. 251. (a) The board
[Board of Equalization] shall prescribe all procedures and forms
required to carry into effect any property tax exemption enacted by
statute or constitutional amendment.
AVAILABLE [courtesy of
the Sacramento County Tax Assessor]
In order to make an
example of the Cemetery Exemption Form available online, the
following are forms from to the Sacramento County Tax Assessor's Web
EQUALIZATION - ASSESSOR'S HANDBOOK
The Board of
Equalization's website has the Assessor's Handbook available on line.
Use this link to the chapter on tax exemptions for cemeteries: