Exemption - Construction designed or intended to be used solely for religious worship or religiously owned schools.
San José Municipal Code § 4.46.035
in effect4.46.035 - Exemption - Construction designed or intended to be used solely for religious worship or religiously owned schools.
The tax imposed under this chapter shall be suspended and shall not be collected with respect to construction occurring during the period of suspension of any building or structure situate on property which is or which will be upon completion of the construction eligible for real property tax exemption by virtue of its exclusive use for religious worship, or exclusive use for school purposes of less than collegiate grade and owned and operated by religious foundations or corporations, which property, foundations or corporations meet all of the requirements of Sections 214 and 214.5 of the California Revenue and Taxation Code, and related sections. The phrase "used exclusively for religious worship" shall have the same meaning as that phrase is used in exempting real property pursuant to Section 3(f) of Article 13 of the California Constitution and Section 5 of said article.
(Ord. 20471.)
Source: City of San José, Municipal Code (Municode Library, library.municode.com)URL: https://library.municode.com/ca/san_jose/codes/code_of_ordinances?nodeId=TIT4REFIBUTA_CH4.46BUSTCOTA_4.46.035EXONDEINBEUSSOREWOREOWSCFetched: 11/1/2026