Title 4 — REVENUE, FINANCE AND BUSINESS TAXES
Part 6 — EXEMPTIONS
San Jose Municipal Code · 2026-09 edition · updated 2026-09-29 · San Jose
4.79.600 - Exemptions from library parcel tax.¶
A.
Any parcel owned by a church or religious organization and used for religious worship shall be exempt from the library parcel tax.
B.
Any parcel owned by a governmental entity shall be exempt from the library parcel tax.
(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)
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