Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 755.0050

755.0050 Lessor's Exemption Claims. The State Board of Equalization has no statutory authority to grant exemptions from taxation on State-assessed property where the Lessor's Exemption Claim form must be filed. This power lies with the several county assessors. Therefore, state assessees are to file Lessors' Exemption Claim forms with the assessor of the county in which the property lies. They should also file a copy of their exemption claim with the Board.

Each assessor receiving an exemption claim relating to State-assessed property should act upon such claim in the same manner as he would act upon claims relating to locally assessed property and should forward a copy of the claim to the Board's Valuation Division stating whether the claim has been granted or denied, in whole or in part. C 2/17/1978.