Welfare or Veterans' Organization Exemptions Denial by the County Assessor

The determination of whether an organization’s property use satisfies the requirements of the welfare exemption in RTC section 214 or the veterans’ exemption under RTC 215.1 will be made by the County Assessor without review by the Board staff. However, the Assessor may not grant a claim unless the organization holds a valid Organizational Clearance Certificate issued by the Board. For the specific low-income rental housing property owned and operated by a limited partnership with an eligible managing general partner, the managing general partner must hold both a valid Organizational Clearance Certificate and the limited partnership must hold a valid Supplemental Clearance Certificate issued by the Board.

If the Assessor finds the claimant's property ineligible for the welfare or veterans' organization exemption, the Assessor must notify the claimant in writing of that finding. The Assessor must also provide notification that the claimant may seek a refund of property taxes paid by filing a claim for refund with the county board of supervisors. If the refund claim is denied, the organization may file a refund action in superior court.