Assessors' Handbook Section 260, General Exemptions

Board staff has initiated a project to draft a new handbook to provide guidance on general property tax exemptions including qualification and filing requirements. This handbook section will be completed in four phases.

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General Exemptions Phases
Phase One Phase Two Phase Three Phase Four

Aircraft for Display Exemption

Aircraft for Historical Significance Exemption

Works of Art Exemption

Exhibition Exemption

Free Public Library and Free Museum Exemption

College Exemption

Public School Exemption

Lessors Exemption

Homeowners Exemption

Disabled Veterans Exemption

Veterans Exemption

Leased Property Used Exclusively for Low-Income Rental Housing

Tribal Housing Exemption

Low-Value Property Exemption

Property Acquired After the Lien Date

Filing Dates and Late Filing

Phase One

The first phase includes information on the following exemptions: Aircraft of Historical Significance, Aircraft for Display, Works of Art, and Exhibitions.

General Exemptions Phase One
Date Description of Task
8/1/2018 Staff to release letter advising recipients of the project and inviting interested parties to submit proposed changes to the draft handbook section.
9/14/2018 Deadline for interested parties to provide proposed changes, in the form of alternative text to staff.
11/14/2018 Staff to post an agenda matrix, summarizing suggestions and comments, for an interested parties meeting.
11/28/2018 Deadline for interested parties to provide proposed changes, in the form of alternative text to staff.
2/15/2019 Staff to post issue paper and other related documents for the Board Meeting.
2/26/2019 Board to hear presentations on any unresolved issues regarding the language of the handbook, and adopt recommendations.
4/15/2019 Staff released Letter to Assessors 2019/009 transmitting the adopted Phase One chapters of the handbook section.