California Constitution Article XIII § 5 – Exemptions granted or authorized by Sections 3(e), 3(f), and 4(b) …
Exemptions granted or authorized by Sections 3(e), 3(f), and 4(b) apply to buildings under construction, land required for their convenient use, and equipment in them if the intended use would qualify the property for exemption.
(Sec. 5 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.)