DIVISION 1. PROPERTY TAXATION 50-5911›PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION 50-100.96›CHAPTER 4.5. Implementation of Article XIII A For Nonresidential Active Solar Energy Systems 83-88
§ 83.5
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
For purposes of Article XIIIA of the California Constitution, all of the following apply:
(a) Notwithstanding Section 105, “improvements” do not include nonresidential active solar energy systems.
(b) Notwithstanding Section 106, “personal property” includes nonresidential active solar energy systems.
(c) “Real property” includes improvements, as defined in Section 105, but does not include personal property, as defined in Section 106.
(Added by Stats. 2020, Ch. 58, Sec. 2. (SB 364) Effective September 9, 2020. Conditionally operative pursuant to Section 88. Repealed conditionally, on January 1, 2021, pursuant to Section 88.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code