Exemptions and Exclusions

Various types of Exemptions, Exclusions, and Supplemental Affidavits

Affidavit for Low Income Households

The Welfare Exemption Supplemental Affidavit, Housing - Lower Income Households is a supplemental affidavit filed with the Assessor annually that provides necessary income information of residents.

Affidavit for Low Income Housing Owned by Limited Partnerships

The Welfare Exemption Supplemental Affidavit, Low-Income Housing Property of Limited Partnership is a supplemental affidavit filed with the Assessor's Office annually. It provides necessary information for Limited Partnerships that own low-income housing.

Affidavit for Low Income Leased Property

The Supplemental Affidavit for BOE-236 Housing - Lower-Income Households Eligibility Based on Family Household Income is a supplemental affidavit filed with the Assessor's Office annually that provides necessary income information or residents of Low Income Leased Property.

Affidavit for Rehabilitation - Living Quarters

The Affidavit for Rehabilitation of Persons or Living Quarters is a supplemental affidavit filed with the Assessor's Office annually that provides necessary details of rehabilitation activity on exempt property.

Affidavit, Welfare Exemption Supplemental

BOE-267-O Welfare Exemption Supplemental Affidavit - to be used by Welfare Exemption claimants to report organizations and persons using claimant’s real property.

FILING OF AFFIDAVIT:

This affidavit is for owners of real property filing for a Welfare Exemption.
The owner must file the affidavit when another organization or person uses that real property. All outside organizations or persons who use the property must be listed on the affidavit.  A separate affidavit must be filed for each location. This affidavit supplements the claim for welfare exemption, which must be filed with the county assessor by February 15 to avoid a late filing penalty.

Owners allowing other organizations or persons to use their property must continue to file a claim for the Welfare Exemption. Owners are also responsible for filing this supplemental affidavit (BOE-267-O) and the additional documentation as specified below:

  1. Used by operators once per week or less - Claim for Welfare Exemption (Annual Filing), Supplemental Affidavit (BOE-267-O), and Operator's IRS tax exempt letter OR FTB tax exempt letter.
  2. Used by operators more than once per week - Same as above. In addition, documentation must also include the operator's Articles of Incorporation or By-Laws and any amendments, unless submitted with previous filings.

It is the owner's responsibility to provide the required documentation in order to retain the Welfare exemption on the property.

Base Year Value Transfer for Persons Aged 55 years and Over

Under certain rules, California law allows any person who is at least 55 years of age to transfer the base year value of their existing home to a replacement dwelling.

This benefit is available to a homeowner who is 55 years or older, and who resides in a property eligible for a  Homeowners’ Exemption or a Disabled Veterans’ Exemption (their principal place of residence).

The replacement dwelling must be purchased or newly constructed within two years of the sale of the original property, and may be located anywhere in California.

The effective date of this exclusion is April 1, 2021.

Base Year Value Transfer for Victim of Wildfire or Natural Disaster

This service is for victims of wildfire or natural disaster who qualify to transfer the factored base year value of their residence (prior to the disaster) to a replacement residence.  The replacement residence may be located in any county in California.

Church Exemption

A Church Exemption Claim is available to religious organizations that rent or lease and conduct worship services on property. An annual claim must be filed with the Assessor's Office.

Claim for Welfare Exemption (Annual Filing)

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

Disabled Veterans' Exemption

The Disabled Veterans' Exemption is an initial claim filed with the Assessor's Office (or an annual claim if low-income). It is available under certain conditions to 100% Disabled Veterans and the spouses of deceased veterans.

Disabled Veterans' Exemption Change of Eligibility Report

The Disabled Veterans' Exemption Change of Eligibility Report is filed with the Assessor if a Disabled Veteran claimant has moved or no longer qualifies.

Exemptions for Low Value Assessments

The County Board of Supervisors has determined that the total taxes collected on certain low value properties would amount to less than the cost of assessing and collecting them. As a result, the Board has exempted from property tax the following property types:

  • All real property with a base year value less than or equal to $2,500.
  • All business/personal property with a full cash value less than or equal to $5,000.
  • All locally assessed manufactured homes and associated accessories valued at less than or equal to $5,000.
  • All Possessory Interests with a base year value less than or equal to $50,000.

In addition to those property type exemptions, the Board has found that it is not economical to enroll a supplemental assessment billing of $50 or less. As a result no bills are generated on supplemental assessments in which the billing amounts to $50 or less.

Grandparent-Grandchild Exclusion

The Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild form (BOE-19-G) must be filed when applying for an exclusion on either a primary residence or a family farm.  This exclusion prevents all or part of the eligible property from reassessment to current market value for transfers between eligible grandparents and grandchildren.  The exclusion allows the transfer of the grandparent’s (or grandchild’s) assessed value (Prop. 13 value) to be passed to their grandchild or grandparent.  Depending on the property’s value, there may be a value increase on top of the former assessed value.  However, the exclusion generally would still provide a substantial tax savings.

Homeowners' Exemption

The California Constitution provides a $7,000 reduction in the taxable value for a qualifying owner-occupied home. The home must have been the principal place of residence of the owner on the lien date, January 1st. To claim the exemption, the homeowner must make a one-time filing with the Assessor in the county where the property is located. 

Homeowners' Exemption Termination

A Homeowners' Exemption Termination Notice should be submitted to the Assessor's Office whenever a property you own is no longer eligible for a Homeowners’ Exemption.

Low Income Leased Property

The Exemption of Leased Property Used Exclusively and Solely for Low-Income Housing is filed annually with the Assessor's Office for Low Income Leased Property. It is available on leased property used exclusively for low income housing.

Parent-Child Exclusion From Reassessment

The Claim for Reassessment Exclusion for Transfer Between Parent and Child form (BOE-19-P) may be filed when applying for an exclusion on either a primary residence or a family farm.  This exclusion prevents all or part of the eligible property from being reassessed to current market value for transfers between parents and children.  The exclusion allows the transfer of the parent’s (or child’s) assessed value (Prop. 13 value) to be passed to their child or parent.  Depending on the property’s value, there may be a value increase on top of the former assessed value.  However, the exclusion generally would still provide a substantial tax savings.

Property Tax Exemptions and Exclusions

There are many exemptions and exclusions that the County Assessor's Office administers. Forms and information are available in the Forms section and the Property Tax Information categories.

Public School Exemption

The Public School Exemption is an annual claim filed with the Assessor's Office. It is available for leased property used exclusively by public schools.

Religious Exemption

A Religious Exemption is an initial claim filed with the Assessor's Office. It is available to religious organizations who own property and conduct worship services and related religious activities on the site.

Veterans' Exemption

A Veterans' Exemption is an initial claim filed with the Assessor for a $4,000 exemption on a residence. This exemption is available to veterans whose assets do not exceed $5,000 or, if married, $10,000. The Veterans' Exemption could be chosen instead of the higher $7,000 Homeowners' Exemption.

Welfare Exemption

The California Legislature has the authority to exempt property (1) used exclusively for religious, hospital, or charitable purposes, and (2) owned or held in trust by nonprofit organizations operating for those purposes. This exemption is known as a Welfare Exemption.

The Welfare Exemption form is an initial request filed with the Assessor's Office by a claimant who is new to San Luis Obispo County or by an established claimant filing for a new location.