Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   

W

880.0000 WELFARE EXEMPTION

(a) IN GENERAL

Annotation 880.0255

880.0255 Public School Use of Claimant's Property. The lease of property by an otherwise qualified claimant to a school district for public school purposes does not abrogate the exemption, provided, that the rental charges are not intentionally profit-making or commercial in nature.

A lessors' exemption claim need not be filed by the claimant; however, a copy of the lease agreement should accompany the welfare claim. LTA 4/4/1977 (No. 77/55).