Charter school on leased land exempt from property tax

By Sanjay Talwani (June 16, 2022, 5:56 p.m. EDT) – A non-profit public charter school operating on private leased land is not liable for property tax because its option to purchase is effectively equitable title to the property, a Texas court appeal found Thursday.

The Texas Court of Appeals for the Thirteenth District overturned a trial court ruling that found Jubilee Academic Center Inc. liable for taxes on property leased to an individual in the Cameron Assessment District. The appeals court held that the school, itself exempt from property taxes as a public entity, was eligible for the exemption on the property because it held equitable title by its unilateral decision…

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