Library parcel-tax exemption deadline is June 1 Shares The deadline to file for an exemption from the Davis special library parcel tax is June 1. Exemptions to the special tax are granted for the following: * Property zoned and used for agriculture and not containing a residence. * Property that is not buildable or developable because of some reasonably permanent incapacity. This may include odd parcels or pieces, which, for historic or other reasons, have not been merged into adjacent parcels, but which, because of size or other reasonably permanent disability, do not or cannot comprise a separate building site. * Property owned and occupied by residents with a total household income of less than $52,400.