Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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W

880.0000 WELFARE EXEMPTION

(c) WELFARE EXEMPTION—HOSPITAL PURPOSES

Annotation 880.0660

880.0660 Needs of Hospitals. Under Revenue and Taxation Code section 214.11, as amended in 1983, while nonprofit (nongovernmental) hospitals must file and qualify for the exemption before the service organization can receive the exemption, filings by hospital districts or by state or federal hospitals are not required since they are nontaxable governmental entities. Service organizations claiming the exemption must include with their claims a list of all organizations they provide services to. Because property must be "used exclusively" for exempt purposes, the servicing of an organization that does not file and qualify as a hospital for the exemption, with the exceptions stated above, is sufficient cause to deny the exemption for the entire property of the service organization. LTA 3/16/1984 (No. 84/35).