Laws, Regulations & Annotations

P

690.0000 PUBLIC SCHOOLS EXEMPTION

Annotation 690.0004

690.0004 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). Section 202(a)(3) exempts charter school property (whether owned or leased) if it is used exclusively for public school purposes. Thus, it is the use, not the ownership, of the property that determines its status as property exempt from taxation. C 12/18/2009; C 5/26/2010.