Churches leasing a portion of its property to a Public School, Community College, State College, or State University, including the University of California, may be exempt from real and business property taxes.
California law provides an exemption for low-income rental housing property that is leased for a term of 35 years or more, where the lessor does not otherwise qualify for a Welfare Exemption.
The Lessor's Exemption is available on certain types of leased property when the exemption of property taxes benefits the lessee institution in the form of rental reduction or a refund.
