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 880.0565

880.0565 Transportation Service. By contract to the local government, a claimant operates a discounted fare transportation program for senior citizens and disabled persons of the community. The operation of a fee-paid transportation service is a governmental, not charitable, activity. Even if the service was not provided solely by the government, the claimant is not entitled to an exemption because there is no charitable aspect to the claimant's role in providing the service as it is reimbursed for its costs, and the service is a commercial activity or equivalent thereof. C 3/6/2006.