The personal effects, household furnishings, and pets of any person shall be exempt from taxation. The phrase âpersonal effects, household furnishings, and petsâ does not include boats, aircraft, vehicles, or personalty held or used in connection with a trade, profession or business or pets so held or used. For purposes of this section, âpetsâ mean and include any animals held for noncommercial purposes and not as an investment.
‹ Prev All California sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.