California · Revenue and Taxation Code - RTC

RTC §258: The affidavit for the college exemption shall show that: (a) The educational institution is of collegiate grade and is not conducted for profit.

What this law says, in plain English

An affidavit claiming a college exemption must document that the educational institution is collegiate-level and operates on a non-profit basis.

Read the full statutory text

The affidavit for the college exemption shall show that: (a) The educational institution is of collegiate grade and is not conducted for profit. (b) The grounds for which exemption is claimed are those within which its buildings are located. (c) The property for which exemption is claimed is used exclusively for the purposes of education. Any additional proof of the facts stated may be required by the assessor. The exempt grounds need not be contiguous or in one tract.

Verify at the official source: California legislative text

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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.