Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 880.0099

880.0099 Exclusive Use. Revenue and Taxation Code section 214(a) requires that property for which the welfare exemption is claimed be used exclusively for religious, hospital, scientific, or charitable purposes. If a property is used primarily for exempt purposes, the term "exclusively" does not preclude activity that is merely incidental to the charitable purpose. However, uses found to be largely commercial in nature are viewed as disqualifying uses. If a portion of the museum is used for a fee by for-profit corporations, other non-exempt organizations, and individuals for business social functions, receptions, and private parties, the museum is eligible for a partial exemption. Areas of the museum that are not used exclusively for the exempt purpose do not qualify for exemption. C 12/1/2006.