CA AB1977

Defines "museum" for property tax welfare exemption purposes as a permanent nonprofit entity with professional staff that owns, cares for, and regularly exhibits tangible objects to the public for educational or aesthetic purposes, including aquariums, art museums, botanical gardens, planetariums, and zoological parks.

Establishes that property used exclusively for charitable purposes of museums owned and operated by religious, hospital, scientific, or charitable entities meeting specified requirements qualifies for the welfare exemption.

Prohibits assessors from denying welfare exemption claims for museum property based on occasional private rentals if the rental fee is limited to cost reimbursement and all rental proceeds support the museum's charitable purposes.

Specifies that property used for auxiliary museum services, including storage for nonprofit rummage sales supporting museums, qualifies for the welfare exemption and such storage is not considered a fundraising activity.

Provides that no state reimbursement shall be made to local agencies for property tax revenues lost due to this exemption, despite creating potential state-mandated local program costs.