Tax exemptions often refer to exclusions from responsibility for paying property taxes on buildings and grounds owned or used by colleges and universities. Insofar as both public and private postsecondary institutions provide an important state function, state laws usually grant them tax exemptions for property that they own or use. A threshold question in this regard considers the conditions under which state statutes grant exemptions to institutions of higher learning. A secondary inquiry examines the nature of the property interests held by postsecondary institutions. In light of the various legal issues surrounding the issue for colleges and universities, this entry examines the dimensions of tax exemptions in the world of higher education.