Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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W

880.0000 WELFARE EXEMPTION

(a) IN GENERAL

Annotation 880.0109

880.0109 Incidental Use. Revenue and Taxation Code section 214(g) requires that the property be used exclusively for low-income housing and related facilities. The Supreme Court has held that "used exclusively" for exempt purposes includes uses that are incidental to and reasonably necessary for the accomplishment of the exempt purpose. Certain services, such as case management and referrals, counseling, legal services, and life skills training, after school programs, senior services, exercise activities, ESL classes, tax preparation services, and computer education are incidental to and reasonably necessary for the purpose of providing the low-income housing. C 12/11/2012; C 1/20/2017; C 2/10/2017.