Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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W

880.0000 WELFARE EXEMPTION

(a) IN GENERAL

Annotation 880.0156

880.0156 Low Income Housing Credits. A limited partnership (operator) that operates a low-income housing property owned by another limited partnership can qualify for a supplemental clearance certificate even though it does not receive low-income housing tax credits or government financing for the property, as long as the property itself receives government financing or low-income housing tax credits and is subject to a regulatory agreement as required by Property Tax Rule 140(b)(1)(A). C 4/20/2009.