Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
240.0000 CHURCH PARKING AREA EXEMPTION
240.0010 Non-Church Uses. "Commercial purposes" as used in Revenue and Taxation Code section 206.1 does not include the parking of vehicles or bicycles on church parking lots regardless of the manner in which parking is administered, so long as the revenue derived therefrom does not exceed the cost of operating and maintaining the property for parking purposes. An arrangement whereby a doctor/pharmacy business adjacent to a church parking lot maintains the lot in return for its weekday use of the lot does not interfere with the exempt nature of the property. C 2/28/1980.