Welfare Exemption

Important Notice: The Welfare Exemption Section now offers Claim Forms filed with the State Board of Equalization on our website to complete, sign, and submit electronically.

The welfare exemption is co-administered by the Board of Equalization (BOE) and the 58 County Assessors. The BOE is responsible for determining whether an organization is qualified for the welfare exemption through the issuance of an Organizational Clearance Certificate (or issuance of a Supplemental Clearance Certificate for a limited partnership owning low-income rental housing), while the Assessor is responsible for determining whether the use of the property is eligible for the welfare exemption. Applications for the certificates are filed with the BOE while the request for the welfare exemption on an organization’s property is filed with the County Assessor where the property is located. The Assessor is responsible for granting or denying the welfare exemption. The following provides information on pertinent areas relating to the exemption:

• Claim Forms filed with the State Board of Equalization
• Claim Forms filed with the County Assessor's Office

Filing Requirements for:

• Organizational Clearance Certificate
• Organizational Clearance Certificate – Non-Profit Organizations and Limited Liability Companies
• Supplemental Clearance Certificate – Limited Partnerships - Low Income Rental Housing

Denial or Revocation of Claims for:

• Organizational Clearance Certificate
• Supplemental Clearance Certificate
• Welfare or Veterans' Organization Exemptions Denial by the County Assessor

List of Eligible Organizations

• Organizational Clearance Certificate
• Supplemental Clearance Certificate
• Request for Duplicate Clearance Certificate