Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > W > 880.0000 WELFARE EXEMPTION > 880.0301

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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W

880.0000 WELFARE EXEMPTION

(a) IN GENERAL

Annotation 880.0301

880.0301 Use. Property being constructed for future exempt charitable, religious or hospital uses is, pursuant to Revenue and Taxation Code sections 214.1, considered to be so used during construction. To qualify, the construction must be ongoing, without delay and followed by actual use for qualifying purposes. Delay in construction, including delay due to lack of funds, is disqualifying. C 7/3/1991; C 8/2/1995.