Welfare and Veterans' Organization Exemptions Denial or Revocation of Organizational Clearance Certificate

If Board staff determines that an organization is not eligible for an Organizational clearance certificate, or if once granted, Board staff determines that an organization no longer meets the requirements of section 214, the Board will notify the claimant of the ineligibility or revocation. In addition, Board staff will notify assessors, on a periodic basis, of organizations that have had their organizational clearance certificate revoked.

After reviewing claims for organizational clearance certificates, Board staff will issue BOE-277-F, Welfare or Veterans' Organization Exemption, Organizational Clearance Certificate Finding Sheet to notify claimants of staff's finding as to eligibility for the certificate. If the finding indicates that qualification has "not been met," then the Board will also send the claimant BOE-277-F1, Welfare or Veterans' Organization Exemption, Organizational Clearance Certificate - Preliminary Notice. The claimant has 30 days to provide additional information in response to the initial notice of ineligibility (BOE-277-F1) or to request a 30-day extension to provide additional information. If after review of the additional information, Board staff determines that the claimant remains ineligible, the Board will issue a final notice of ineligibility (BOE-277-F2, Welfare or Veterans' Organization Exemption, Organizational Clearance Certificate - Final Notice).

If the claimant disagrees with the Board's determination of ineligibility for an Organizational Clearance Certificate, the claimant may file an appeal of the Board staff's finding within 60 days of the date of mailing of the final notice of ineligibility (BOE-277-F2) with the Board Proceedings Division. The appeal may be submitted to the Board for a decision without a hearing (the claimant and the Board agree in writing), or the Board will conduct a hearing in accordance with the Board's Rules of Practice.

If the Board denies the organization's claim for an organizational clearance certificate as a result of appeal, its remedy is to file a claim for refund of property taxes with the local county board of supervisors. If the refund is denied, the organization may file a refund action in superior court.

The following are sample forms that are issued by the Board to notify claimants of the Board's determination of qualification for the Organizational Clearance Certificate (form BOE-277-OC):