Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
880.0000 WELFARE EXEMPTION
(b) WELFARE EXEMPTION – CHARITABLE PURPOSES
880.0410 Housing. For 1988 and thereafter, property used exclusively for an emergency or temporary shelter and related facilities for homeless persons and families will be eligible for the exemption if the requirements of Revenue and Taxation Code section 214, including section 214(h), are met. Section 214(h) pertains only to emergency or temporary shelters and related facilities for persons and families which are eligible for funding pursuant to Health and Safety Code sections 50800 et seq. Rescue missions, halfway houses, shelters for abused women and/or children, etc., may be eligible for exemption under existing provisions of section 214. LTA 7/13/1988 (No. 88/54).