Constitutionally Suspect Special Property Tax Exemptions
Constitutionally Suspect Special Property Tax Exemptions by David and Michael Belcher Overview This article outlines the history of specific property tax exemptions in the California constitution, explores the unconstitutionality of such provisions, and considers why these provisions remain in the state constitution. Non-profit colleges in California have been exempt from paying property taxes since Proposition 4 passed in 1914. Previously four institutions—Stanford University, the California School of Mechanical Arts, the California Academy of Sciences, and Cogswell Polytechnical College—were covered by specific constitutional amendments that exempted them from paying property taxes.[1] Although those provisions granted the institutions “special privileges” contrary to...