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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|Phase One||Phase Two||Phase Three||Phase Four|
Aircraft for Display Exemption
Aircraft for Historical Significance Exemption
Works of Art Exemption
Free Public Library and Free Museum Exemption
Public School Exemption
Disabled 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
The first phase includes information on the following exemptions: Aircraft of Historical Significance, Aircraft for Display, Works of Art, and Exhibitions.
|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.|