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