Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
445.0000 FREE PUBLIC LIBRARY AND FREE MUSEUM EXEMPTION
445.0039 Leased Property. For a museum and the leased land underlying the building to be eligible for the free museum exemption, the building itself would have to be primarily used as a museum, and the museum would have to be free and open to the public on a regular basis. In such case, the leased land underlying the building also would be deemed primarily used for the museum and, hence, eligible for the exemption.
For leased land supporting an underground parking garage as well as a museum to be eligible for the exemption, the building would have to meet the requirements for the exemption, and the parking garage would have to be primarily used for qualifying museum parking. If the parking garage is open to the general public and provides free parking to museum patrons, but charges for parking to non-museum patrons, both the garage and the leased land would be ineligible for the exemption. In that event, the parking garage is operated for commercial purposes unrelated to the use by the museum. No part of property or properties used for commercial purposes is eligible for the exemption. C 3/24/2004.