Tax Type
Property Tax
Description
Foreign Country;Diplomatic Residence;Treaty with United States
Topic
Exemptions
Date Issued
02-07-1974
Real property owned by Argentina and used as a residence by one of its diplomats is exempt from property taxes. Although the State Constitution provides no specific exemption for this property, a treaty between the United States and Argentina provides for a property tax exemption. However, in the absence of such a treaty, property owned by a foreign country is taxable.
Attorney General's Opinion