Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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F

445.0000 FREE PUBLIC LIBRARY AND FREE MUSEUM EXEMPTION

Annotation 445.0040

445.0040 Library. Public libraries operating under a joint powers agreement receive exemption on the personal property owned by the joint powers entity as property owned by government. Leased property used for public library purposes qualifies for exemption under Revenue and Taxation Code section 202(a)(2), if the benefit of the exemption inures to the library system as required by Revenue and Taxation Code section 202.2. C 8/11/1995.