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The University of California is exempt from property tax (G-38, Tax Exemption and Refund Claims Filing for Property Leased by the University). The types of properties exempted include:

  • Personal property – movable property (any property that can be transported and not attached to a real property).
  • Real property – land or buildings (any permanent fixtures or structure above or below the ground).
  • Leased property (personal or real) – leased property used exclusively for the primary exempt status (educational purposes) of the University of California is exempt from property tax. Personal property includes any tangible property, such as copiers, computers, equipments or furniture.

In general, any property owned or leased by the University of California and used exclusively for educational purposes is exempt from property taxation (California Revenue Taxation Code, §202(a) (3) and §202.2 – leased property).

If your department receives a property tax assessment notice or filing notice from the any Tax Assessor’s Office, please forward them to the Tax Services Office located at 1715 Canal Street (Mondo Building), Merced, CA 95340.

 

If the University leases or sub-leases its property (owned or leased) to a private company, the University forfeits its property tax exemption. A leasehold (possessory) interest property is land or real estate property in California that an individual does not own but has the right to possess and occupy.

 

Lien Date - The Lien Date for Unsecured Property in the State of California is the annual date on which the County Assessor's Office must establish the Owner of Record and Assessed Value of the property to be taxed. The lien date is January 1. The ownership of Unsecured Property on the Lien Date determines the responsible party for the payment of tax.

Real Estate Contracts - The Contracts/Real Estate Office is responsible for the preparation, review, negotiation and administration of business and real estate contracts for the Merced campus, including:

  • real estate leases
  • facility use agreements
  • licenses and easements
  • construction agreements for the Facilities department
  • professional services agreements for the Facilities department
  • licensing agreements
  • art loan agreements

For more information on the above topics, please contact Elizabeth Capehart, Contracts and Real Estate Manager at 209-228-4446 or email her at ecapehart@ucmerced.edu​