Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
490.0000 GOVERNMENT-OWNED PROPERTY
490.0001 Charter Schools. A charter school operated by a nonprofit public benefit corporation is not a state or local government entity and, therefore, does not qualify for a property tax exemption as government-owned property under California Constitution article XIII, section 3(a) and (b). However, charter schools may qualify for the public schools property tax exemption pursuant to California Constitution article XIII, section 3(d) and Revenue and Taxation Code section 202(a)(3). C 12/18/2009.