Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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S

785.0000 STATE UNIVERSITY EXEMPTION

Annotation 785.0025

785.0025 Possessory Interest. A possessory interest owned by the University of California is exempt under section 3(a) of article XIII of the California Constitution, regardless of how it is used. Whether the University is making use of the taxable possessory interest for its educational purposes is irrelevant as section 3(a) does not require such use, only ownership by the state, including state universities. The conditional exemption found in section 3(d) of article XIII of the Constitution for property used exclusively for certain educational purposes is applicable only if the University is using privately-owned property exclusively for University educational purposes. C 1/22/2002.