The Cemetery Exemption is available only to property which is owned and used or held exclusively for the burial or other permanent deposit of the human dead, or for the care and maintenance of the property of the dead, except when used or held for profit.
The College Exemption is available to property used exclusively for educational purposes by a nonprofit education institution of collegiate grade. The property may be either owned or leased, but it must be used for educational purposes as of the January 1 lien date.
Public School Exemption
The Public School Exemption is available for property used exclusively for public schools, community colleges, state colleges, or the University of California. Certain charter schools may also qualify for this exemption.
A Lessors’ Exemption is available for property that is used for free public libraries and free museums, and property used exclusively for public schools, community colleges, state colleges, state universities, University of California, churches and nonprofit colleges. Any reduction in property taxes must inure to the benefit of the lessee institution. A lessee’s affidavit is required (except for a free public library or a free museum).
Free Public Library and Museum Exemption
The Free Public Library or Free Museum Exemption is available to property used for libraries and museums that are free and open to the general public. The property may be owned or leased, but it must be used for libraries or museums as of the January 1 lien date.