California § 207 - Property used exclusively for religious purposes shall be exempt from taxation. P
Full text of California Public Contract Code - PCC § 207 — Property used exclusively for religious purposes shall be exempt from taxation. P, with citation guidance and answers to common questions.
§ 207. Property used exclusively for religious purposes shall be exempt from taxation. P
Property used exclusively for religious purposes shall be exempt from taxation. Property owned and operated by a church and used for religious worship, preschool purposes, nursery school purposes, kindergarten purposes, school purposes of less than collegiate grade, or for purposes of both schools of collegiate grade and schools less than collegiate grade but excluding property used solely for purposes of schools of collegiate grade, shall be deemed to be used exclusively for religious purposes under this section. The exemption provided by this section is granted pursuant to the authority in subdivision (b) of Section 4 of Article XIII of the California Constitution, and shall be known as the âreligious exemption.â This section shall be effective for the 1977â78 fiscal year and fiscal years thereafter.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 207
What does Public Contract Code - PCC § 207 cover?
Section 207 ("Property used exclusively for religious purposes shall be exempt from taxation. P") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 207?
A common citation format is "Public Contract Code - PCC § 207" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 207 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.