Low-income rental housing owned and operated by an Indian tribe or a housing entity designated by a tribe meeting specific requirements may be eligible for exemption (Revenue and Taxation Code §237). This exemption applies if the property and entity meet the following criteria:
At least 30 percent of the property's housing units are continuously available to or occupied by lower-income households (as defined in Health and Safety Code §50079.5 or applicable federal, state, or local financing agreements) at rents that do not exceed those prescribed by Health and Safety Code §50053, or rents that do not exceed those specified by the terms of the applicable federal, state, or local financing agreements or financial assistance agreements.
The housing entity is nonprofit.
No part of the net earnings of the housing entity benefit any private shareholder or individual.
To apply for the Tribal Housing Exemption, a claim must be filed each year with the assessor of the county where the property is located. The claim forms BOE-237, Exemption of Low-Income Tribal Housing, and form BOE-237-A, Supplemental Affidavit for BOE-237 Housing-Lower Income Households, are available from the county assessor. Download the forms to file in Tulare County by clicking the links below.
The claim must be filed by February 15 to receive the full exemption for property owned on the January 1 lien date.
