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:

Filing Requirements for:

Denial or Revocation of Claims for:

List of Eligible Organizations

Publications and Other Resources Frequently Asked Questions