Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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F

435.0000 FOREIGN GOVERNMENT

Annotation 435.0050

435.0050 Real or Personal Property. Property owned or leased by a foreign government, whether used by consular officers or employees, is subject to property taxes unless exempted under the 1966 Vienna Convention on Consular Relations, Article 32 or by specific provisions contained in a treaty between the United States and the foreign government. Article 32 does provide an exemption from taxes, but in the case of a lease, the exemption does not apply if the taxes are payable by the person (lessor) who contracted with the sending State (foreign government) or with a person acting on its behalf. Relevant treaties must be reviewed. Absent exemption by Article 32 or by treaty, a lease agreement requiring a foreign government to pay or reimburse the owner for local property taxes does not shift the tax burden from the lessor but only constitutes a contract obligation. C 7/7/1983; C 6/8/1987; C 12/4/1998.