Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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W

880.0000 WELFARE EXEMPTION

(b) WELFARE EXEMPTION – CHARITABLE PURPOSES

Annotation 880.0429

880.0429 Housing. Property Tax Rule 137 establishes a single uniform statewide standard for determining the exemption qualification of housing properties of nonprofit organizations. Rule 137 is consistent with both long-standing judicial precedent and Revenue and Taxation Code section 214(i). While Rule 137 is consistent with existing law, it is a departure from the Board's past practice and application of the law to property used for housing. Prior to the rule's adoption, the Board's and the assessors' application of a strict standard, rather than a strict but reasonable standard in their interpretation of existing law, had resulted in the exemption of few housing properties. Additionally, Rule 137 did not constitute a change in, but rather is declaratory of existing law; it is to be given retroactive effect. C 3/28/2003.