Monthly Archives: May 2026

Subdivision Map Act

Subdivision Map Act: California’s Land Division Requirements

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Simply put, the California Subdivision Map Act (“SMA”) is the law that regulates how land may be divided into smaller parcels for development. It applies to all subdivisions in California, regardless of whether the resulting parcels are intended for residential, commercial, or industrial use. The SMA provides the legal structure cities and counties must follow when regulating land division, making it essential for any developer or property owner who intends to create new parcels. Purpose of the Subdivision Map Act The purpose of the Subdivision Map Act is to ensure […]

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Appraisals vs Market Evaluations

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California churches frequently share their facilities with schools and ministries, but many don’t realize that the wrong agreement can trigger a loss of their church property‑tax exemption. Under California Revenue & Taxation Code §214.6, a church that grants exclusive use of its property may be treated as a commercial landlord—putting its exemption at risk and exposing it to significant tax liability.
This article explains how §214.6 works, why “rent vs. operating expenses” is a dangerous test for churches, and how to avoid exemption loss by using a shared‑use religious license instead of a lease. Churches that maintain control, avoid exclusive possession, and structure partnerships around religious purposes can stay fully exempt and avoid costly assessments.

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