Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > C > 250.0000 COLLEGE EXEMPTION > 250.0010

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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C

250.0000 COLLEGE EXEMPTION

Annotation 250.0010

250.0010 Incorporated Out of State. Property used exclusively for educational purposes by a non-profit institution of higher education is eligible for exemption even if the institution is incorporated in a state other than California, provided that the other state's incorporation requirements for non-profit educational institutions of higher education are substantially similar to those of California's. C 8/26/1983.