Taxable Possessory Interests

A taxable Possessory Interest may exist whenever there is a private, beneficial use of publicly-owned, non-taxable real property.

Such interests are typically found where private individuals, companies or corporations lease, rent or use federal, state or local government owned facilities and/or land for their own beneficial use.
Possessory Interests include such things as:
  • A boat dock built on a public lake or river
  • A mini-storage facility built under a freeway
  • A private walkway built above a city street
  • An airplane tie-down at a county airport
  • Cattle grazing rights on Federal or State land
  • Private companies leasing government buildings
  • Tenants, concessionaires and exhibitors at Cal-Expo or the Community Center at any time during the year
  • The right to grow crops on land owned by a community college district
  • The right to have food vending machines located in a government building
  • The right to operate a rental car agency at an airport
Frequently asked questions
  • How are Possessory Interests Valued?
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  • How do Possessory Assessments Differ from other Assessments?
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  • How do Possessory Interest Unsecured Tax Bills differ from Secured Roll Tax Bills?
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  • How Does the Assessor Distinguish which Possessory Interests are Assessable and those that are not?
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  • Possessory Interests in Taxable, Section 11 Government-owned land
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  • Where can additional information about Possessory Interest Assessments be obtained?
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  • Why are Possessory Interest holders being charged property tax in addition to the rent they pay the government?
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  • Why are Possessory Interests assessed on the Unsecured Roll?
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