Welfare Exemption
The Board of Equalization (BOE) and the 58 county assessors jointly administer the Welfare Exemption. The BOE determines whether the organization is eligible to receive the Welfare Exemption; and if eligible, issues an Organizational Clearance Certificate for the claimant to provide with claim forms filed in any of the 58 counties. The county assessor determines whether the use of the property is eligible for the exemption. Applications for exemption of property are filed with the county assessor where the property is located. The assessor is responsible for granting or denying the exemption. The following provides information on pertinent areas relating to the exemption:
- Claim Forms for Organizational Clearance Certificate or Supplemental Clearance Certificate for Managing General Partner
- Organizational Requirements and Organizational Clearance Certificate Claim Forms (filed with Board)
- Limited Liability Companies and Qualification for the Welfare Exemption
- Filing Requirements for Low Income Housing Properties Involving a Limited Partnership and Associated Claim Forms
- Denial or Revocation of Organizational Clearance Certificate
- List of Eligible Organizations
- Use Requirements and Exemption Claim Forms (filed with Assessor)
- Denial of Welfare Exemption
- Informational Publications and other references
- Frequently Asked Questions
- Report on Review of Hospital Organizations Holding Organizational Clearance Certificates as to Qualification for the Welfare Exemption - 5-26-06
- 2009 Review of Hospital Organizations holding Organizational Clearance Certificates -3-30-12