The Welfare Exemption is available for property of organizations:
- used exclusively for religious, hospital, charitable, or scientific purposes, and
- owned or held in trust by a non-profit organization operating for those purposes.
The Assessor may not grant a claim unless the organization holds a valid Organizational Clearance Certificate issued by the State Board of Equalization.
The Assessor can grant a full exemption only if you file the proper claim form on time and show that the use of the property, (or intended use, if the property is under construction or newly acquired,) qualifies it for the exemption. The Assessor may deny any exemption claim based on a non-qualifying use of the property.
The exemptions apply to property taxes, but not to special assessments, such as district taxes. To receive the exemption, an applicant must file a Welfare Exemption Claim Form BOE-267 between the January 1 lien date and 5 p.m. on February 15 to receive a full exemption for the upcoming fiscal year. For some claims, a partial exemption is available for late filings.