---
kind: "section"
citation: "42 U.S.C. § 4525"
title: "42"
title_heading: "The Public Health and Welfare"
number: "4525"
heading: "Real property taxation"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/42/4525"
units:
  - "Chapter 59 — National Urban Policy and New Community Development"
  - "Part B — Development of New Communities"
---

# §4525. Real property taxation


Nothing in this part shall be construed to exempt any real property that may be acquired and held by the [Secretary](/usc/42/242q–4.md?p=2) as a result of the exercise of lien or subrogation rights from real property taxation to the same extent, according to its value, as other real property is taxed.


## Source credit

(Pub. L. 91–609, title VII, § 724, Dec. 31, 1970, 84 Stat. 1801.)