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PTLG Table of Contents > Property Tax Annotations > H > 515.0000 HOUSEHOLD FURNISHINGS > 515.0010

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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H

515.0000 HOUSEHOLD FURNISHINGS

Annotation 515.0010

515.0010 Residential Care Facilities. Revenue and Taxation Code section 224 provides that the personal effects exemption does not apply to property held or used in connection with a trade, profession, or business. Therefore, assessment of personal property owned by the licensee of a residential care facility business and used in connection with the facility is proper. However, the fact that a licensee operates a residential care facility out of his or her own home should not preclude application of the exemption for personal effects and household furnishings held for the licensee’s own personal use, such as personal bedroom furnishings. LTA 8/1/1989 (No. 89/58); C 12/4/2000; C 3/12/2012.