Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > W > 880.0000 WELFARE EXEMPTION > 880.0300

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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W

880.0000 WELFARE EXEMPTION

(a) IN GENERAL

Annotation 880.0300

880.0300 Use. Sections 4(b) and 5 of article XIII of the California Constitution and Revenue and Taxation Code sections 214, 214.1 and 214.2 require that property be used in the actual operation of an exempt activity or be in the course of construction where the intended use will qualify the property for exemption. Vacant, unused property awaiting commencement of construction scheduled to start subsequent to the lien date is not eligible for the exemption. C 9/30/1987.