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This exemption provides a property tax exemption for personal property that is brought into the state on a temporary basis for exhibition purposes (see Revenue and Taxation Code Section 213). There are no limiting factors as to who may own the property (an individual or an organization, non-profit or for-profit). Owners must file for the exemption if property is located here as of January 1 lien date. Property that is brought in after lien date but is removed prior to the next succeeding lien date does not require an exemption filing.
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This site is updated at least annually.
Forms for use in 2022 will be available starting January 1st, 2022.
This is a California Counties and BOE website. The
Only property tax related forms are available at this site. No individual data or information is maintained at this site or can be accessed through this site.
You can contact your County Assessor by using the counties link. The Assessor in the county where the property is located can provide the best and specific assistance.