Exemptions reduce the taxable value, thereby reducing property taxes for real and personal property owned or leased, and exclusively used by one of the following nonprofit types:
Aircraft of Historical Significance – Restrictions exist. Please read the filing instructions on the application.
Cemetery – Restrictions exist. Please read the filing instructions on the application.
Church – Primarily used by religious organizations that lease real or personal property exclusively used for worship and parking only. Those that own real property mainly file for a Religious or Welfare Exemption because the scope of those exemptions is broader.
College – For real and personal property exclusively used for private colleges.
Free Library or Museum – For real and personal property used solely for either a Free Public Library or a Free Museum.
Public school – For real or personal property leased by a public school and used exclusively for education and/or administration.
Religious – Church property owned and used exclusively for worship, fellowship, religious counseling, parking, and schools grades 12 and under. One time only filing, exemption stays in place until use of the property changes. Annual renewals are sent out to verify use and ownership.
Veterans’ and Welfare Organizations –Real and personal property must be owned and used exclusively for a veteran’s organization or for charitable, hospital, religious, and scientific purposes, including low-income housing.
An Organizational Clearance Certificate (BOE 277) is required for these exemptions and must be obtained from the CA State Board of Equalization.
Additional forms and supporting documentation will be required.
Annual filings are due by February 15 each year. All of the exemptions on this page require annual filing, except for the Religious Exemption, which is a one-time filing.
Applications and other forms needed to obtain these exemptions are located at the Exemptions Forms section of this site.
Organizational Clearance Certificate
Under section 4(b) of article XIII of the California Constitution, and section 214 of the California Revenue and Taxation (R&T) Code the Legislature has the authority to exempt property (1) used exclusively for religious, hospital, scientific or charitable purposes and (2) owned or held in trust by charitable nonprofit organizations operating for those purposes.
Under new claim administration guidelines, amended January 1, 2004, by Senate Bill 1059, an organization filing for the first time must submit to the State Board of Equalization (BOE) a claim form that includes the following:
An IRS 501 (c)(3) or Franchise Tax Board 23701(d) letter of determination.
Articles of Incorporation and all amendments certified by the California Secretary of State.
Copies of financial statements for the years claimed.
If the BOE determines that an organization qualifies, the BOE will issue an Organizational Clearance Certificate to the organization. A copy of the Organizational Clearance Certificate can then be filed with claim forms in any of the 58 counties in the state of California.
The BOE will determine whether an organization is eligible for the exemption and the Assessor will determine whether the use of the property is eligible for the exemption.