Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
660.0000 POSSESSORY INTEREST
660.0170 Military Housing. Property owned by the United States is not subject to property taxation by the state within which it is located, unless the United States consents to such taxation. Additionally, in United States v. Humboldt County (1980) 628 F.2d 549, the court held that military personnel do not acquire taxable possessory interests in government-owned military housing, and that had such possessory interests been acquired, taxation thereof would be constitutionally impermissible as taxation upon federal functions and properties. C 4/2/1987.