§ 12282 Tax-Exempt Polling Place Use

Elections Code·California

AI SummaryVerified

This law says that any property that doesn't have to pay taxes can be given for free to the elections official to use as a voting place.

Key Takeaways

•Only property that is already tax‑exempt can be used.
•The property must be given to the elections official at no charge.
•It can be used as a polling place for voting.

Example

A city owns a community center that is tax‑exempt. The city gives it to the elections office at no cost so voters can cast ballots there on Election Day.

Because the building already doesn't pay taxes, the law lets the city let the elections official use it for free as a polling place.

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

Official Source

View on CA.gov

§ 12282 Tax-Exempt Polling Place Use

Property exempted from taxation pursuant to Section 214 of the Revenue and Taxation Code shall be made available free of charge to the elections official for use as a polling place pursuant to Section 213.5 of the Revenue and Taxation Code. (Amended by Stats. 1996, Ch. 725, Sec. 14. Effective January 1, 1997.)

Last verified: January 10, 2026

Key Terms

Property exempted from taxation Section 214 Section 213.5 polling place

References

Official text at leginfo.legislature.ca.gov
California Legislature. Elections Code. Section 12282.

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Related Statutes

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Key Takeaways

Example

Key Terms

Related Statutes

References