Assessors' Handbook Section 260, General Exemptions
Board staff has initiated a project to draft a new handbook to provide guidance on general property tax exemptions including qualification and filing requirements. This handbook section will be completed in four phases.
Register online to receive notice and updates on the AH 260 project via email.
| Phase One | Phase Two | Phase Three | Phase Four |
|---|---|---|---|
Aircraft for Display Exemption Aircraft for Historical Significance Exemption Works of Art Exemption Exhibition Exemption |
Free Public Library and Free Museum Exemption College Exemption Public School Exemption Lessors Exemption |
Homeowners Exemption Disabled Veterans Exemption Veterans Exemption |
Leased Property Used Exclusively for Low-Income Rental Housing Tribal Housing Exemption Low-Value Property Exemption Property Acquired After the Lien Date Filing Dates and Late Filing |
Phase One
The first phase includes information on the following exemptions: Aircraft of Historical Significance, Aircraft for Display, Works of Art, and Exhibitions.
| Date | Description of Task |
|---|---|
| 8/1/2018 | Staff to release letter advising recipients of the project and inviting interested parties to submit proposed changes to the draft handbook section. |
| 9/14/2018 | Deadline for interested parties to provide proposed changes, in the form of alternative text to staff. |
| 11/14/2018 | Staff to post an agenda matrix, summarizing suggestions and comments, for an interested parties meeting. |
| 11/28/2018 | Deadline for interested parties to provide proposed changes, in the form of alternative text to staff. |
| 2/15/2019 | Staff to post issue paper and other related documents for the Board Meeting. |
| 2/26/2019 | Board to hear presentations on any unresolved issues regarding the language of the handbook, and adopt recommendations. |
| 4/15/2019 | Staff released Letter to Assessors 2019/009 transmitting the adopted Phase One chapters of the handbook section. |