The Welfare Exemption is available only for property, real or personal, owned by a religious, charitable, hospital, or scientific organization and used exclusively for religious, charitable, hospital, or scientific purposes.
To be eligible for the full exemption, the claimant must file a claim each year on or before February 15. Only 90 percent of any tax, penalty, or interest may be canceled or refunded when a claim is filed between February 16 and December 31 of the current year. If the application is filed on or after January 1 of the next year, only 85 percent of any tax, penalty, or interest may be canceled or refunded. In no case, however, are the tax, penalty, and interest for a given year to exceed $250. A separate claim must be completed and filed for each property for which exemption is sought.
Additional Instructions:
Owners allowing other persons or organizations to use their property must also file a Welfare Exemption Supplemental Affidavit (BOE-267-O). Operators (non-profit, charitable organizations using an eligible property) are not required to file the claim for Welfare exemption for their use of real property. Operators are required to file a Welfare Exemption claim form for any assessment they wish to exempt on their personal property
Who can use this service?
Qualified organizations who were previously granted the exemption on their real or personal property.
Is there a charge for this service?
This service is provided free of charge.
When and where is this service offered?
This service is available throughout the year during regular business hours, except during scheduled holidays.