Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 880.0126

880.0126 Lease. Statutes of 1979, Chapter 393, expanded Revenue and Taxation Code section 214.6 to include property which is owned by a welfare-exempt organization but leased to a community college, a state college, or a state university (public schools) for educational purposes.

If the property is used by the school exclusively for public school purposes, the school may file for the public school exemption, or the welfare-exempt organization may file the lessors' exemption claim with the affidavit signed by the school. If the property is not used exclusively by the school (i.e., the welfare-exempt organization uses the property in the evening or on weekends), the organization must file a welfare claim, and a copy of the lease agreement should accompany the claim. LTA 1/11/1980 (No. 80/2).