Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
880.0000 WELFARE EXEMPTION
(a) IN GENERAL
880.0270 Rental Proceeds. A church's use of nominal rental proceeds received from a qualifying organization that operates a day care center on church premises is not restricted to use for only the day care portion of the property. However, rental charges that amount to more than the cost of maintaining the day care portion could affect the determination as to whether use of the premises for the center is a qualifying charitable use. C 10/12/1999.