# Cal. Code Civ. Proc. §§ 703.140 + 704.010-995 — Exemptions

- Citation: Cal. Code Civ. Proc., §§ 703.140, 704.010-995
- Code: Code of Civil Procedure
- Subject: Exemptions from enforcement
- Source: https://leginfo.legislature.ca.gov/faces/codes_displayexpandedbranch.xhtml?tocCode=CCP
- Last verified: 2026-05-13

> Authored from canonical California statutory sources; verify
> against leginfo.legislature.ca.gov before relying.

## Overview

California debtors may protect specific categories of property
from enforcement of money judgments through "exemptions"
codified at CCP §§ 703.140 and 704.010-995. California offers
**two systems**:

1. **Cal. § 703.140** — modeled on the federal bankruptcy
   exemptions; primarily used by bankruptcy debtors who file
   in California.

2. **Cal. § 704.010-995** — the "California system" — the
   default for non-bankruptcy enforcement and the primary set
   used in state-court collection.

Most state-court collection cases use the § 704 series.

## § 703.140 — Bankruptcy-style exemptions

This system mirrors the federal bankruptcy exemptions of
11 U.S.C. § 522(d). Dollar amounts are adjusted periodically
and may differ slightly from current federal exemptions due
to California-specific legislation.

**(a)** In any case under Title 11 of the United States Code,
the exemptions listed in subdivision (b) of this section apply
in lieu of the exemptions provided in CCP §§ 704.010-995.

**(b) — Federal-style exemption list** (current as of latest
amendments — verify):
- Homestead: $33,950 (2025-ish; verify current)
- Motor vehicle: $7,800
- Household goods, furnishings, clothing, etc.: $8,150 aggregate
- Jewelry: $2,250
- Wildcard: $2,000 + unused homestead
- Tools of trade: $9,700
- Life insurance: $14,575
- Health aids: unlimited
- Pension / retirement: unlimited (with limits on annuities)

## § 704.010-995 — California-system exemptions

This is the default for state-court collection and the system
most California debtors will encounter.

### § 704.010 — Motor vehicle

**(a)** The aggregate equity in motor vehicles is exempt up to
**$3,625** (some amendments increased to $3,625 for one vehicle).

**Note**: dollar amounts have been raised by recent amendments
(SB 1099 / AB 2723); verify against the current Cal. Civ. Code
§ 703.150 adjustment table.

### § 704.020 — Household goods

**(a)** Personal property used by the debtor and the debtor's
spouse and dependents in the principal place of residence,
including household furnishings, appliances, provisions,
wearing apparel, and other personal effects, is exempt without
making a claim, if reasonably necessary.

### § 704.030 — Jewelry, heirlooms, art

**(a)** Jewelry, heirlooms, and works of art are exempt to an
aggregate equity value of **$8,725** (verify current amount).

### § 704.040 — Health and safety items

**(a)** Health aids (e.g., medical equipment, glasses, dentures,
hearing aids) and orthotic devices are fully exempt.

### § 704.050 — Family bible / personal records / religious materials

Generally fully exempt.

### § 704.060 — Tools of trade

**(a)** Tools, implements, instruments, materials, uniforms,
furnishings, books, equipment, one commercial motor vehicle,
one vessel, and other personal property are exempt to the
extent that the aggregate equity in such property does not
exceed **$8,725** (verify), if the debtor or debtor's spouse
uses them in his or her trade or business.

**(b) — TRADE VEHICLE**: A commercial motor vehicle used in
the debtor's trade or business is exempt up to **$4,850**
(verify current). This is **in addition to** the § 704.010
motor-vehicle exemption.

### § 704.070 — Paid earnings

**(a)(1)** Paid earnings that can be traced into deposit
accounts or in the form of cash or its equivalent are exempt
in the following amounts:

**(A)** All of the earnings paid within 30 days prior to the
levy if all of the earnings would have been exempt at the time
of payment had the earnings been levied upon at that time
under the wage-garnishment limits of § 706.050.

### § 704.080 — Deposit account exemption

**(a)(1)** A deposit account in which funds are exempt under
this section is exempt to the extent provided in this section.

**(b)** A deposit account is exempt in the following amount:

- **$1,826** for a single judgment debtor (the figure for a
  married couple is doubled). Verify current amount — Cal.
  Civ. Code § 703.150 adjusts.

**(c)** Exemption applies automatically to:

(1) Social Security payments (also federally exempt under 42
USC § 407(a))
(2) Other public benefits
(3) Earnings that have been recently paid

### § 704.090 — Public benefits

**(a)** Aid, including but not limited to aid to dependent
children, indigent aged or disabled aid, blind aid, foster
care aid, general assistance, and federal Supplemental Security
Income, is fully exempt.

**(b)** Unemployment, disability, and workers' compensation
benefits are fully exempt.

### § 704.100 — Life insurance

**(a)** Unmatured life insurance policies are exempt as to the
loan value to an aggregate amount of **$15,985** (some
amendments).

**(b)** Death benefits are exempt to the extent reasonably
necessary for support of the debtor and dependents.

### § 704.110 — Retirement accounts

**(a)** Private retirement plans (qualified under federal law)
are **fully exempt**. This includes:

- Pensions
- Profit-sharing plans
- Stock-bonus plans
- 401(k), 403(b), 457 plans
- Annuities (under most circumstances)
- IRAs (with some limitations under § 704.115)

### § 704.115 — IRA-specific limits

**(a)** Self-settled IRAs are exempt only to the extent
necessary for the debtor's and spouse's support during
retirement.

### § 704.140 — Personal injury / wrongful death recoveries

**(a)** Damages from personal-injury claims are exempt as
follows:

(1) The cause of action for personal injury (until paid).

(2) Awards from personal injury, to the extent necessary for
support of the debtor, the debtor's spouse, and dependents.

### § 704.170 — Cemetery property

Fully exempt.

### § 704.180 — Crime-victim compensation

Fully exempt.

## § 704.710-704.995 — HOMESTEAD EXEMPTION

The California homestead exemption is the most significant
exemption for the average debtor.

### § 704.710 — Definitions

**Dwelling** includes a residence, mobile home, boat, condo,
or other place where the debtor resides.

### § 704.730 — Homestead amount (AS AMENDED BY AB 1885, 2021)

**(a)(1)** The amount of the homestead exemption is the **greater
of the following**:

**(A)** The countywide median sale price for a single-family
home in the calendar year prior to the calendar year in which
the judgment debtor claims the exemption, not to exceed **six
hundred thousand dollars ($600,000)**.

**(B)** **Three hundred thousand dollars ($300,000)**.

**(b)** The amounts specified in this section shall be adjusted
on January 1 of each year by the percentage change in the
California Consumer Price Index for All Urban Consumers.

### Practical implications of AB 1885 (effective 2021)

Before AB 1885, California's homestead exemption ranged from
$75,000 to $175,000 depending on the debtor's age and marital
status. The current floor is **$300,000** and ceiling is
**$600,000**, with the actual amount tied to the county's
median home sale price.

This was a major increase — for many California debtors with
modest equity, the homestead exemption now fully protects
their home from forced sale.

### § 704.720 — Automatic exemption

**(a)** A homestead is exempt from sale under this division to
the extent provided in this article.

**(b)** If a homestead is sold under this division, the proceeds
of sale are exempt in an amount equal to the homestead exemption
provided in Section 704.730.

### § 704.780 — Declaration of homestead

A homeowner may file a declared homestead (a recorded document)
to add procedural protection. Without a declared homestead, the
automatic homestead under § 704.720 still applies but may
require court intervention.

## Claim of exemption procedure (Form EJ-160)

### § 703.520 — Notice and procedure

**(a)** A judgment debtor may file a claim of exemption with
the levying officer.

**(b)** The claim of exemption must be filed **within 10 days
after service of the notice of levy** (or 15 days for wage
garnishment under § 706.122).

### § 703.530 — Levying officer's response

**(a)** The levying officer shall transmit the claim of
exemption to the judgment creditor.

### § 703.550 — Judgment creditor's response

**(a)** The judgment creditor must file and serve a notice of
opposition to the claim of exemption within 10 days, or the
property is released.

### § 703.580 — Hearing

If opposed, the court holds a hearing to determine whether the
exemption applies.

## Quick-reference exemption table

| Property | Exemption | Citation |
|---|---|---|
| Homestead (residence) | $300K-$600K (county-based) | § 704.730 (AB 1885) |
| Motor vehicle | $3,625 | § 704.010 |
| Trade vehicle (commercial) | $4,850 | § 704.060(b) |
| Household goods (reasonable) | Full | § 704.020 |
| Jewelry/heirlooms/art | $8,725 | § 704.030 |
| Health aids | Full | § 704.040 |
| Tools of trade | $8,725 | § 704.060 |
| Paid earnings (last 30 days) | Per § 706.050 (75% of disposable) | § 704.070 |
| Deposit account | $1,826 (single), $2,739 (couple) | § 704.080 |
| Public benefits / Social Security | Full | § 704.090 |
| Life insurance loan value | $15,985 | § 704.100 |
| Pensions / 401(k) / IRA | Full (with § 704.115 limits) | § 704.110 |
| Personal injury proceeds | Reasonable for support | § 704.140 |

## Pleading exemptions

### As affirmative defense (in answer)

If facing collection litigation and certain assets may be
implicated, the answer should plead the relevant exemptions as
affirmative defenses.

### As claim of exemption (post-judgment)

Form **EJ-160** (Claim of Exemption — general) or **WG-006**
(Claim of Exemption — wages) is filed with the levying officer
after the levy/garnishment. The 10-day deadline is critical.

## Cross-references

- `CCP-Enforcement.md` — writ of execution, levy, garnishment
  procedure
- `../../../ca-post-judgment/SKILL.md` — workflow that uses
  these statutes
- `../../../ca-post-judgment/references/exemptions.md` —
  practitioner-facing exemption guidance with forms
- `../../../ca-post-judgment/references/garnishment-response.md`
  — claim-of-exemption procedure with forms

## Verification

The dollar amounts in this file may be adjusted by Cal. Civ.
Code § 703.150 each January for CPI. Always verify against
current values at leginfo.legislature.ca.gov before relying.