California CodesCalifornia Constitution - CONSArticle XIII — TaxationSection 4
The Legislature may exempt from property taxation in whole or in part:
(a) The home of a person or a person’s spouse, including an unmarried surviving spouse, if the person, because of injury incurred in military service, is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled, or if the person has, as a result of a service-connected injury or disease, died while on active duty in military service, unless the home is receiving another real property exemption.
(b) Property used exclusively for religious, hospital, or charitable purposes and owned or held in trust by corporations or other entities (1) that are organized and operating for those purposes, (2) that are nonprofit, and (3) no part of whose net earnings inures to the benefit of any private shareholder or individual.
(c) Property owned by the California School of Mechanical Arts, California Academy of Sciences, or Cogswell Polytechnical College, or held in trust for the Huntington Library and Art Gallery, or their successors.
(d) Real property not used for commercial purposes that is reasonably and necessarily required for parking vehicles of persons worshipping on land exempt by Section 3(f).
Notes
Allows the Legislature to exempt, wholly or partly, homes of specified service-disabled veterans or qualifying spouses, including unmarried survivors of active-duty service deaths, unless another real-property exemption applies. Also allows exemptions for qualifying nonprofit religious, hospital, or charitable property; property of named educational and cultural institutions or successors; and necessary noncommercial parking for worshippers on exempt land.
Use as reference
Lexinter.net | Cal. Const. art. XIII, § 4 | https://laws.lexinter.net/constitution/california/article-xiii/section-4