Further information regarding welfare, church and religious exemptions may be found here, Welfare, Church and Religious Exemptions.
Cemetery Exemption
The cemetery exemption is available for real and/or personal property which is used or held exclusively for the burial or other permanent deposit of human dead or for the care and maintenance of the property or the dead, except when used or held for profit.
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|---|---|
| Property Use Report | |
| BOE-265 Cemetery exemption | BOE-265 Cemetery exemption |
| BOE-265-NT Cemetery Exemption Change in Eligibility or Termination Notice | BOE-265-NT Cemetery Exemption Change in Eligibility or Termination Notice |
Church Exemption
The church exemption is available for buildings and the land on which they are situated including parking lots, equipment, whether owned or leased, which as of the lien date (January 1st) are used exclusively for religious worship. Areas used for non-worship activities or living quarters are not eligible for the exemption. Religious organizations that own real property most commonly file the Religious or Welfare Exemption claims because of the broader scope of the exemptions. please visit the Board of Equalization's website and read Property Tax Exemptions for Religious Organizations Publication 48 and Property Tax Welfare Exemption Publication 149.
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|---|---|
| Property Use Report | Property Use Report |
| BOE-262-AH Church Exemption | BOE-262-AH Church Exemption |
| BOE-263-C Church Lessors’ Exemption Claim | BOE-263-C Church Lessors’ Exemption Claim |
College Exemption
The college exemption is available for buildings, land, equipment and securities, whether owned or leased which are used exclusively for educational purposes by a non-profit educational institution of collegiate grade.
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|---|---|
| Property Use Report | Property Use Report |
| BOE-264-AH College Exemption Claim | BOE-264-AH College Exemption Claim |
Free Public Library/Museum Exemption
The Free Public Library or Free Museum Exemption is available to property used for libraries and museums which are free and regularly open to the general public.
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|---|---|
| Property Use Report | Property Use Report |
| BOE-268-B Free Public Library or Free Museum Claim | BOE-268-B Free Public Library or Free Museum Claim |
Lessees' Exemption
The Lessees’ Exemption is available to organizations who lease property used exclusively to operate public schools, community colleges, state colleges, state universities or University of California. A copy of the lease is required to be submitted with the first claim.
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|---|---|
| Property Use Report | Property Use Report |
| BOE-263-B Lessees' Exemption Claim | BOE-263-B Lessees' Exemption Claim |
Lessors’ Exemption
The lessors’ exemption claim is available to property owners of either real or personal property that lease to free public libraries, free museums, public schools, community colleges, state colleges, state universities, the University of California, churches and non-profit colleges and universities. Both the owner of the property and the exempt organization are required to sign the claim.
The benefit of this exemption must go to the exempt organization in the form of a rent reduction or direct refund, unless otherwise stated in the lease. A copy of the lease is required to be submitted with the first claim.
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|---|---|
| Property Use Report | Property Use Report |
| BOE-263 Lessors' Exemption Claim | BOE-263 Lessors' Exemption Claim |
| BOE-263-A Qualified Lessors’ Exemption Claim | BOE-263-A Qualified Lessors’ Exemption Claim |
| BOE-263-C Church Lessors’ Exemption Claim | BOE-263-C Church Lessors’ Exemption Claim |
Public School Exemption
The public school exemption is available for public schools, including charter schools. Public schools must use this exemption for leased real or personal property. Charter schools must additionally submit a copy of their charter when applying for this exemption.
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|---|---|
| Property Use Report | Property Use Report |
| BOE-268-A Public School Exemption | BOE-268-A Public School Exemption |
Religious Exemption
The religious exemption is available to property owned and operated by religious organizations. The exemption applies to property used for worship, fellowship, religious counseling, offices, parking and school grades 12 and under. Buildings under construction, which will be used for the purposes stated above, are eligible for the exemption. Living quarters are not eligible under this exemption, but may be eligible under the welfare exemption. For more information, please visit the Board of Equalization's website and read Property Tax Exemptions for Religious Organizations Publication 48 and Property Tax Welfare Exemption Publication 149.
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PDF View and print forms in PDF format |
|---|---|
| Property Use Report | Property Use Report |
| BOE-267-S Religious Exemption | BOE-267-S Religious Exemption |
| BOE-267-SNT Religious Exemption Change in Eligibility or Termination Notice | BOE-267-SNT Religious Exemption Change in Eligibility or Termination Notice |
Veterans’ Organization Exemption
The veterans' organization exemption may be used for all real property which is owned and operated by a veterans' organization, and used exclusively for charitable purposes.
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|---|---|
| Property Use Report | Property Use Report |
| BOE-269-AH Claim for Veterans' Organization Exemption | BOE-269-AH Claim for Veterans' Organization Exemption |
Welfare Exemption
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. The welfare exemption is jointly administered by the Board of Equalization (Board) and the San Mateo County Assessor-County Clerk-Recorder’s Office, Assessor Division. The Board determines whether the organization is eligible to receive the exemption and 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 and the Board must issue an Organizational Clearance Certificate. Property owned by a limited partnership must also obtain a Supplemental Clearance Certificate from the Board.
For information regarding the Organizational Clearance Certificate and Welfare Exemption requirements, please visit the Board of Equalization's website and read Property Tax Welfare Exemption Publication 149.
Welfare Supplemental Affidavits
In addition, supplemental affidavits may need to be filed: