The welfare exemption is available for real and personal property owned and used exclusively by non-profit organizations formed for religious, scientific, hospital or charitable purposes.
Section 75.12 of the California Revenue and Taxation Code provides that any real property on which new construction is completed shall not be added to the supplemental roll until the date the property, in whole or in part: Changes ownership; is rented or leased; or is occupied or otherwise used by the owner or with the owner’s consent, except as a model home or other use that is incidental to an offer or change of ownership, whichever comes first.
The cemetery exemption will remain in effect until all or part of the property is used for activities that are outside the scope of the cemetery exemption.
If submitting in connection to a base year value transfer claim, use this form if the sale of the original primary residence and the purchase or new construction of the replacement primary residence occurred on or after April 1, 2021.
