What determines if a property is exempt from taxation based on its usage?

The determination of whether a property is exempt from taxation primarily revolves around its usage. Many tax exemption laws specify particular types of property that qualify for exemption based on how that property is utilized. For example, properties used for educational, charitable, or religious purposes often receive tax exemptions due to the nature of their use that benefits the public or community.

Other options, while they might influence tax implications, do not fundamentally assess the criteria for exemption as directly as usage does. Ownership type can affect who is liable for the taxes but doesn’t dictate exemption status based on the property's purpose. Revenue generation can indicate whether a property is being used for profit, but again, it doesn’t influence the basic exemption criteria. The type of services provided could relate to the nature of a property’s operation but is not the overarching determinant compared to the specific usage that qualifies it for an exemption.

In essence, what is crucial is how a property is used—being dedicated to functions like education or non-profit activities leads to exemptions, whereas properties used for commercial activities generally do not qualify.