The welfare exemption is jointly administered by the Board of Equalization (BOE) and the Tulare County Assessor / Clerk-Recorders Office.
BOE determines whether the organization is eligible to receive the exemption
The Assessor determines whether the use of the property is eligible for the exemption.
Before the Assessor can approve the exemption, the organization must apply for it, and the BOE must issue an Organization Clearance Certificate. Property owned by a limited partnership must also obtain a Supplemental Clearance Certificate from the BOE.
