Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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F

445.0000 FREE PUBLIC LIBRARY AND FREE MUSEUM EXEMPTION

Annotation 445.0030

445.0030 Free. Revenue and Taxation Code section 202(a)(2) exempts properties used for free public libraries and free museums. Libraries and museums are either free or not free. While it would seem that persons or organizations operating free public libraries or free museums would want to inform the general public of that fact through their signs, promotional materials, and advertising in order to increase public awareness and attendance, Section 202(a)(2) does not require the presence of a sign stating that the library or museum is "free", "no admittance charged," "open without charge", etc.

If a library or museum is a free library or free museum, a sign within the premises requesting donations would not interfere with the availability of the exemption, so long as no one is turned away for refusal or inability to make a donation. C 5/30/1996.