Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > G > 490.0000 GOVERNMENT-OWNED PROPERTY > 490.0001

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   

G

490.0000 GOVERNMENT-OWNED PROPERTY

Annotation 490.0001

490.0001 Charter Schools. A charter school operated by a nonprofit public benefit corporation is not a state or local government entity and, therefore, does not qualify for a property tax exemption as government-owned property under California Constitution article XIII, section 3(a) and (b). However, charter schools may qualify for the public schools property tax exemption pursuant to California Constitution article XIII, section 3(d) and Revenue and Taxation Code section 202(a)(3). C 12/18/2009.