Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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P

660.0000 POSSESSORY INTEREST

Annotation 660.0225

660.0225 Public Schools-Student Housing. A fifty-year lease of land owned by the University of California to a lessee who is to construct and operate a 200-unit student family housing apartment complex creates a possessory interest that would be taxable, except for the provisions of section 3(d) of article XIII of the California Constitution. That provision exempts property used exclusively for public schools, community colleges, state colleges, and state universities.

Upon the basis of the reasoning in such cases as Mann v. Alameda County (1978) 85 Cal.App.3d 505, Church Divinity School v. Alameda County (1957) 152 Cal.App.2d 496, and English v. Alameda County (1977) 70 Cal.App.3d 226, the property is being used exclusively for University purposes so long as any given unit is subleased to a student, faculty member, or staff member of the University, even though the lessee is a for-profit entity. C 1/13/1988; C 8/30/2002.