§ 224
68 words·~1 min read·
/ca/revenue-and-taxation-code/224A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The personal effects, household furnishings, and pets of any person shall be exempt from taxation.
The phrase “personal effects, household furnishings, and pets” does not include boats, aircraft, vehicles, or personalty held or used in connection with a trade, profession or business or pets so held or used.
For purposes of this section, “pets” mean and include any animals held for noncommercial purposes and not as an investment.