Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 690.0073

690.0073 Public School Uses. A joint powers agency, which is comprised of 7 county offices of education and 45 school districts, leases office space and owns personal property. Revenue and Taxation Code section 6507 provides that an agency created by a joint powers agreement is a public entity separate from the parties to the agreement. Thus, the personal property is owned by the joint powers agency rather than its school district and county offices of education members. As a separate governmental agency, the joint powers agency is not a public school within the meaning of article XIII, section 3(d) of the Constitution and Revenue and Taxation Code section 202(a)(3). Thus, the personal property owned by a joint powers agency is not eligible for exemption as property used exclusively for public schools; however, it does qualify for exemption as property owned by a local government (articles XIII, section 2(b), and section 202(a)(4). C 2/29/2000.