§ 5

California Constitution — Article XIII (Taxation) · 2026 edition · updated 2026-10-03 · California

Exemptions granted or authorized by Sections 3(e), 3(f), and 4(b) apply to buildings under construction, land required for their convenient use, and equipment in them if the intended use would qualify the property for exemption.

(Sec. 5 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.)

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▸Contents — California Constitution — Article XIII (Taxation)

California Constitution — Article XIII (Taxation)

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