Property tax: welfare exemption: detention facilities

The law clarifies that property operated as a detention facility is not considered exclusively religious, hospital, scientific, or charitable property for this exemption.

What the law does ​

• Excludes detention facilities, including any portion of a property operated as one, from the welfare property-tax exemption.
• Uses the Penal Code definition of a detention facility.
• Declares that this rule clarifies existing law rather than changes it.

Who it affects ​

• Nonprofit entities that own or operate property used as detention facilities.
• Local property-tax administration for properties claimed under the welfare exemption.