General Information
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.
