California § 218.2. 218.2. (Added by Stats. 2010, Ch. 449, Sec. 4.)

California Statutes

§ 218.2. — 218.2. (Added by Stats. 2010, Ch. 449, Sec. 4.)

California § 218.2.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 2.PART 2. ASSESSMENT

Ch. 1.CHAPTER 1. Taxation Base

Art. 1.ARTICLE 1. Taxable and Exempt Property

This text of California § 218.2. (218.2. (Added by Stats. 2010, Ch. 449, Sec. 4.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 218.2. (2026).

Text

(a)For purposes of this section, all of the following apply:

(1)“Owner” includes a person purchasing the dwelling under a contract of sale or who holds shares or membership in a cooperative housing corporation, which holding is a requisite to the exclusive right of occupancy of a dwelling.

(2)

(A)“Dwelling” means a building, structure, or other shelter constituting a place of abode, whether real property or personal property, and any land on which it may be situated. A two-dwelling unit shall be considered as two separate single-family dwellings.

(B)“Dwelling” includes the following:

(i)A single-family dwelling occupied by an owner thereof as his or her principal place of residence on the lien date.

(ii)A multiple-dwelling unit occupied by an owner thereof on the lien date as his

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(a)
For purposes of this section, all of the following apply:
(1)
“Owner” includes a person purchasing the dwelling under a contract of sale or who holds shares or membership in a cooperative housing corporation, which holding is a requisite to the exclusive right of occupancy of a dwelling.
(2)
(A) “Dwelling” means a building, structure, or
other shelter constituting a place of abode, whether real property or personal property, and any land on which it may be situated. A two-dwelling unit shall be considered as two separate single-family dwellings.
(B)
“Dwelling” includes the following:
(i)
A single-family dwelling occupied by an owner thereof as his or her principal place of residence on the lien date.
(ii)
A multiple-dwelling unit occupied by an owner thereof on the lien date as his or her principal place of residence.
(iii)
A condominium occupied by an owner thereof as his or her principal place of residence on the lien date.
(iv)
Premises occupied by the owner of shares or a membership interest in a cooperative housing
corporation, as defined in subdivision (i) of Section 61, as his or her principal place of residence on the lien date. Each exemption allowed pursuant to this subdivision shall be deducted from the total assessed valuation of the cooperative housing corporation. The exemption shall be taken into account in apportioning property taxes among owners of share or membership interests in the cooperative housing corporations so as to benefit those owners who qualify for the exemption.
(b)
Any dwelling that qualified for an exemption under Section 218 prior to January 9, 2010, that was damaged or destroyed by the earthquake and any other related casualty that occurred as a result of the disaster in the County of Humboldt, as declared by the Governor in January 2010, and that has not changed ownership since January 9, 2010, shall not be disqualified as a “dwelling” or be denied an exemption under this section solely on the basis that the dwelling was
temporarily damaged or destroyed or was being reconstructed by the owner, or was temporarily uninhabited as a result of restricted access to the property due to the earthquake.
(c) The exemption provided for in subdivision (k) of Section 3 of Article XIII of the California Constitution shall first be applied to the building, structure, or other shelter and the excess, if any, shall be applied to any land on which it may be located.