Cemetery Exemptions - WebEx Only - Hosted by Santa Clara & Ventura County
This introductory course will focus on the basics of the application of the Cemetery Exemption and the valuation of non-exempt components. We will discuss what constitutes a "cemetery" in the Health and Safety Code, define various components of a cemetery, interpret the Revenue and Taxation Code sections pertaining to the Cemetery Exemption, and review how to properly apply those codes to determine whether a cemetery should be completely or partially exempt from taxation. We will cover how to determine which of the components of different types of cemeteries are exempt and which need to be valued, along with the considerations necessary for the proper valuation of the non-exempt components.
Recommended Reading for Exemption Classes:
AH 267 and Publication 48