In general, the Welfare and Veterans’ Organization Exemptions from local property taxes are available to property of organizations formed and operated exclusively for qualifying purposes (religious, scientific, hospital or charitable), which use such property exclusively for those purposes.
The Board of Equalization ("BOE") and county assessors jointly administer the Welfare and Veterans’ Organization Exemptions:
- The BOE determines whether the organization is eligible to receive the welfare or veterans’ organization exemption; and if the organization is eligible, the BOE issues an Organizational Clearance Certificate ("OCC") for the organization to to provide with claim forms filed in any of the 58 counties.
- Applications for exemption of property are filed with the county assessor where the property is located. The county assessor determines whether the use of the property is eligible for the exemption and is responsible for granting or denying the exemption.
- Click here for the contact information for county assessors.
- BOE 267 Claim for Welfare Exemption (First Filing) to be filed with assessor for initial request of welfare exemption for a specific property.
- BOE 267-A Claim for Welfare Exemption (Annual Filing) to be filed with assessor on an annual basis after the initial favorable finding.
Click here for the BOE’s website on the Welfare and Veterans’ Organization Exemptions.