---
type: "LegalText"
title: "42 U.S.C. § 4525"
description: "Real property taxation"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 42
title_name: "THE PUBLIC HEALTH AND WELFARE"
chapter_number: "59"
chapter_name: "NATIONAL URBAN POLICY AND NEW COMMUNITY DEVELOPMENT"
section: "4525"
citation: "42 U.S.C. § 4525"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc42@119-100.zip"
source_identifier: "/us/usc/t42/s4525"
source_file: "data/legal/raw/us/code/title-42/usc42.xml"
source_hash: "9e7ae403910f78888a0e97f82188024a26cc227108d215dc9081b67a5b9f2015"
raw_snapshot_hash: "644321055a08eb1f260a6a3e31ac157fa024756abf612a9fd6857e7e400cf24e"
text_hash: "3abdc71ba52f4c18d9f91afe7e2b24bbbc20b34eed33dc03bbf5a7708112f869"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 42 U.S.C. § 4525 - Real property taxation

## Text

Nothing in this part shall be construed to exempt any real property that may be acquired and held by the Secretary 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.

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