Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > W > 880.0000 WELFARE EXEMPTION > 880.0406

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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W

880.0000 WELFARE EXEMPTION

(b) WELFARE EXEMPTION – CHARITABLE PURPOSES

Annotation 880.0406

880.0406 Housing. To obtain the exemption provided for in Revenue and Taxation Code section 214(g), the claimant must satisfy the requirements of that subdivision and the other applicable organization and operational requirements of section 214. The exemption applies only to rental housing, and the tenants may not be members of the organization that owns the property. C 1/6/1988.