What type of properties are considered immune from property taxes?

Properties that are considered immune from property taxes typically include those owned by government entities such as city, county, state, and federal governments. This immunity is based on the principle that government properties serve public purposes and taxing them would effectively mean that a government is taxing itself, which undermines the public benefit derived from these properties.

Certain government-owned properties, such as schools, courthouses, and parks, are explicitly established to provide services to the community and are thus exempt from taxation to ensure that funds are allocated towards public services rather than tax burdens. This exemption fosters governmental functions without the financial strain of property taxes.

In contrast, residential and commercial properties do not enjoy such immunity as they contribute to the tax base and are subject to taxation to fund public services. Similarly, while some nonprofit organizations may qualify for tax exemptions based on their mission, this does not guarantee immunity from property taxes for all nonprofit properties. The key distinction lies in the ownership by government entities, which makes such properties immune from property taxes.