§ 17013 State Property Tax Exemption

Education Code·California

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Key Takeaways

•If the state board buys, builds, or fixes up something, the state owns it.
•The state doesn’t have to pay taxes on these things or the money they make from them.
•No city, county, or other local group can tax these things either.

Example

The state builds a new toll bridge.

The bridge belongs to the state, and the money from tolls doesn’t get taxed by the state or any city.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 17013 State Property Tax Exemption

Title to all property acquired, constructed, or improved by the board and the revenues and income therefrom, is in the State of California. All such property, and the income therefrom are exempt from all taxation by the State of California or by any county, city and county, city, district, political subdivision or public corporation thereof. (Added by Stats. 1996, Ch. 277, Sec. 2. Effective January 1, 1997. Operative January 1, 1998.)

Last verified: January 23, 2026

Key Terms

property revenues and income exempt from all taxation State of California political subdivision

References

Official text at leginfo.legislature.ca.gov
California Legislature. Education Code. Section 17013.

Key Takeaways

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Key Takeaways

Example

Key Terms

Related Statutes

References