§ 703.100.Exempt Determination Circumstances; Changes Considered
Title 9. Enforcement of Judgments · Division 2 · Chapter 4. Exemptions · Article 1. General Provisions · Enacted 1982 · no amendments on record · Last verified July 28, 2026
In one sentenceSection 703.100 generally fixes whether property is exempt as of the earliest of the levy, the start of enforcement proceedings, or the creation of an attachment or judgment lien, while letting the court, in its discretion, weigh later changes in the property's use, value, or the debtor's financial circumstances up through the hearing.
(a)Subject to subdivision (b), the determination whether property is exempt shall be made under the circumstances existing at the earliest of the following times:
(1)The time of levy on the property.
(2)The time of the commencement of court proceedings for the application of the property to the satisfaction of the money judgment.
(3)The time a lien is created under Title 6.5 (commencing with Section 481.010) (attachment) or under this title.
(b)The court, in its discretion, may take into consideration any of the following changes that have occurred between the time of levy or commencement of enforcement proceedings or creation of the lien and the time of the hearing:
(1)A change in the use of the property if the exemption is based upon the use of property and if the property was used for the exempt purpose at the time of the levy or the commencement of enforcement proceedings or the creation of the lien but is used for a nonexempt purpose at the time of the hearing.
(2)A change in the value of the property if the exemption is based upon the value of property.
(3)A change in the financial circumstances of the judgment debtor and spouse and dependents of the judgment debtor if the exemption is based upon their needs.
Plain-English Summary
Circumstances can shift between when a creditor first moves against property and when a court finally rules on an exemption claim. Subdivision (a) sets the default reference point: the earliest of the levy on the property, the start of court proceedings to apply the property to the judgment, or the creation of a lien under the attachment title or this title.
Subdivision (b) gives the court room to look past that snapshot. A court may, in its discretion, take into account a change in how the property is used if the exemption depends on use and the property switched from an exempt use to a nonexempt one by the time of the hearing. The court may likewise consider a change in the property's value where the exemption is value-based, or a change in the financial circumstances of the debtor and the debtor's spouse and dependents where the exemption turns on their needs.
That flexibility connects directly to § 703.070's support-judgment balancing test and § 703.115's rule that needs-based exemptions look at the whole family's financial picture — both depend on circumstances that can change between the triggering event and the hearing date.
Frequently Asked Questions
As of what point in time does a court decide whether property is exempt?
The earliest of the levy on the property, the commencement of enforcement proceedings, or the creation of an attachment or judgment lien, under § 703.100(a).
Can later changes affect the outcome of an exemption hearing?
Yes. The court may, in its discretion, consider a change in the property's use or value, or a change in the debtor's family's financial circumstances, between the triggering event and the hearing.
Does this apply to every kind of exemption?
The discretionary changes the court may consider are tied to the type of exemption at issue — use-based, value-based, or needs-based — so only the matching kind of change is relevant to a given claim.
Amendment History
Added by Stats. 1982, Ch. 1364, Sec. 2. Operative July 1, 1983, by Sec. 3 of Ch. 1364.
Source & verification. Section text is reproduced verbatim from
the Deering's California Codes Annotated / vLex. Enacted by the California Legislature.
Last verified July 28, 2026.
· Official source
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