{"data":{"id":"us-ca/rtc-224","jurisdiction":"us-ca","citation":"RTC § 224","heading":"","body":"The personal effects, household furnishings, and pets of any person shall be exempt from taxation.\nThe 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.\nFor purposes of this section, “pets” mean and include any animals held for noncommercial purposes and not as an investment.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 1. Taxation Base [201. - 287.]","ARTICLE 1. Taxable and Exempt Property [201. - 242.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"5c3292e60748cd3163a11c7e3cc32f421ee45876e66d1a81c879416c3ec777b3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-223","next":"us-ca/rtc-225"},"notice":"GroundRules: Original legal text. Not legal advice."}