Welfare and Veterans' Organization Exemptions Use Requirements and Exemption Claim Forms (Assessor)

Use Requirements (Assessor Determination)

One of the basic requirements for the welfare exemption is that the property must be used exclusively for religious, hospital, scientific, or charitable purposes by qualifying organizations for qualifying purposes and activities.

Exemption is allowed only for property used for the actual operation of the exempt activity and the amount of property must not exceed what is reasonably necessary to accomplish the exempt purpose. Any property owned by a qualifying organization but not used for exempt activities and exempt purposes is not eligible for the welfare exemption.

The assessor is responsible for determining whether the property is eligible for exemption; and for granting property tax exemption to an organization's property. However, the assessor may not grant a claim unless the organization holds a valid Organizational Clearance Certificate issued by the Board.

Exemption Claim Forms (Claim Forms Filed with Assessor)

Claims for the welfare or veterans' organization exemption must be filed with the assessor in the county where the property is located. The assessor will review claims for the exemptions to determine whether the use of the property qualifies (i.e., is the property owned and operated by a qualified organization used for exempt purposes on the lien date).

The claim form and required documents will be supplied by the County Assessor's office. If you wish to obtain exemption claim forms, contact the county assessor where the property is located. A link to Assessor contacts and sample claim forms are listed below:

• Contact Information for Assessors
• BOE-267 Claim for Welfare Exemption (First Filing)
  Claim form filed with Assessor by claimant for its initial request of Welfare exemption for a specific property when the claimant is a new filer in the county or requesting exemption for a new location in the county.
• BOE-267-A Claim for Welfare Exemption (Annual Filing)
  Claim form filed with Assessor by claimant on an annual basis after initial “been met” finding. May be filed on properties that were granted exemption in the prior year.
• BOE-269-AH Claim for Veterans' Organization Exemption
  Claim form filed with Assessor by claimant for request of Veterans' Organization exemption for a specific property.
• BOE-267-H Welfare Exemption Supplemental Affidavit, Housing-Elderly or Handicapped Families
  Supplemental affidavit filed with the Assessor by claimant to request a welfare exemption for housing used for elderly or handicapped families.
• BOE-267-L Welfare Exemption Supplemental Affidavit, Housing-Lower Income Households
  Supplemental affidavit filed with the Assessor by claimant to request a welfare exemption for housing used for low-income households.
• BOE-267-L-A Lower Income Households Family Household Income Reporting Worksheet
• BOE-267-L-B Lower Income Households Family Household Income Reporting Worksheet (100% AMI)
• BOE-267-L1 Welfare Exemption Supplemental Affidavit, Low-Income Housing Property of Limited Partnership
  Supplemental affidavit filed with the Assessor by claimant to request a welfare exemption for housing used for low-income households, owned by limited partnerships.
• BOE-267-L2 Welfare Exemption Supplemental Affidavit, Housing — Lower Income Households — Tenant Data
• BOE-267-L3 Welfare Exemption Supplemental Affidavit, Households Exceeding Low-Income Limits — “Over-Income” Tenant Data (140% AMI)
• BOE-267-L4 Welfare Exemption Supplemental Affidavit, Households Exceeding Low-Income Limits — “Over-Income” Tenant Data (100% AMI)
• BOE-267-O Welfare Exemption Supplemental Affidavit, Organizations and Persons Using Claimant's Real Property
  Supplemental affidavit filed with the Assessor by claimant to request report information on other parties that use the claimant's real property.
• BOE-267-R Welfare Exemption Supplemental Affidavit, Rehabilitation-Living Quarters
  Supplemental affidavit filed with the Assessor by claimant to request a welfare exemption for rehabilitation and associated living quarters.

Forms Used by Assessors

• BOE 267-FIR, Welfare Exemption Assessor's Field Inspection Report
  Form used by assessors in conducting a field inspection report of properties seeking exemption on form BOE 267..
• BOE 269-FIR, Veterans' Organization Exemption Assessor's Field Inspection Report
  Form used by assessors in conducting a field inspection report of properties seeking exemption on form BOE 269ah.