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Thu, May 15, 2008
TABLE OF CONTENTS
Welfare Exemption  Lessor's Exemption
Hospital Property Church Exemption
Multispecialty Clinics Religious Exemption
Housing Historical Aircraft
Uses of Property College Exemption
Cemetery Exemption Public School Exemption
Aerospace Museum, Free Public Library, Free Museum, Consular Exemptions, Marine Vessel

Non-Qualifying Use

Contrary to common belief, not all property owned or used by exemption claimants qualifies for property tax exemption. Some of the more common reasons that a property, or portion, does not qualify for exemption are as follows:

  1. No exempt activity occurred on the property on lien date (January 1).
  2. Living quarters that are not institutionally necessary are part of the property.
  3. Vacant, unused, or excess land exists.
  4. Construction has not begun on the property as of the lien date or the 90-day ownership period.
  5. Outside groups use the property and do not meet the filing requirements.
  6. Areas are not exclusively used for exempt activities.
  7. The property is primarily used for fund raising.
  8. The property is used as a thrift store (unless it is part of a planned, formal rehabilitation program).
Outside Use of Exempt Property

Qualified exemption claimants allowing outside organizations, referred to as "operators", to use their property need to fulfill certain requirements in order to avoid jeopardizing their exemption. Requirements include:

  1. Any operator using the property more than once a week must file a complete welfare exemption claim.
  2. An operator using the property once a week or less must provide an IRS 501 (c)(3) or Franchise Tax Board 23701(d) letter of determination, and the name and telephone number of a contact person.
Where only a portion of a property qualifies for exemption, the value of the property is apportioned according to its exempt and nonexempt uses. The exemption is only allowed on the portion used for exempt purposes and activities.
 
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