California Welfare Property Tax Exemption Checker
Nonprofits can exempt property used for religious, hospital, scientific or charitable purposes from property tax. Check the statutory tests, then get your claim deadline.
To claim the welfare exemption, first get an Organizational Clearance Certificate from the State Board of Equalization, then file a claim with your county assessor by February 15 each year. A late claim still cancels 90% (by January 1 of the next year) or 85% of the tax, penalty and interest, and the combined amount is capped at $250 — but only an on-time claim earns the full exemption. Federal 501(c)(3) status alone does not qualify a property.
Answer the questions about the organization and the specific property. This is a screening tool based on Revenue and Taxation Code §214(a); the BOE and your county assessor make the actual decision.
Welfare Exemption Checker
Your Welfare Exemption Screening
Full Exemption Claim Due
Late: 90% Relief Window
Late Claim Cap
How this is calculated
Who qualifies
The welfare exemption (Revenue and Taxation Code §214) exempts property used exclusively for religious, hospital, scientific or charitable purposes when it is owned and operated by a community chest, fund, foundation, limited liability company or corporation organized and operated for those purposes.
The organization must not be organized or operated for profit, none of its net earnings may benefit a private shareholder or individual, the property must be used for the actual operation of the exempt activity and be no more than reasonably necessary for it, it may not benefit officers, members, employees or contributors, it may not be used for fraternal, lodge or social-club purposes except incidentally, and it must be irrevocably dedicated to exempt purposes.
Scientific purposes carry an additional test in §214(a)(7). Schools, nursery schools and colleges are covered by §214(b), (c) and (e); low-income rental housing, housing for the elderly or handicapped, and homeless shelters have their own tests in §214(f)-(h) and need a separate BOE Supplemental Clearance Certificate, so this tool flags them rather than evaluating them.
How the tool scores your answers
The tool checks your answers against each requirement: any "No" makes qualification unlikely, any "Not sure" leaves it open, and all "Yes" answers mean the statutory tests are met as you described them.
Filing deadline and late claims
On timing, a claim is filed with the county assessor each year and is due on or before February 15 of the property tax year — the year of the January 1 lien date — and a deadline that falls on a weekend moves to the next business day (BOE Publication 149).
A claim filed after that date cancels 90 percent of the tax, penalty and interest if filed by January 1 of the following year and 85 percent afterward, and if a claim is not filed timely the combined tax, penalty and interest may not exceed $250 (§270).
For property acquired after the lien date, the full exemption requires a claim within 90 days of the first day of the month after acquisition, or by February 15 of the following year, whichever is earlier. The assessor cannot approve any claim until the BOE has issued an Organizational Clearance Certificate (§254.5, §254.6), which stays valid until the BOE decides the organization no longer qualifies.
Federal 501(c)(3) status is not enough on its own: California property tax law has its own requirements. Holidays are not modeled, so confirm any adjusted date with your assessor.
Frequently Asked Questions
What is California's property tax welfare exemption?
It exempts property used exclusively for religious, hospital, scientific or charitable purposes that is owned and operated by community chests, funds, foundations, limited liability companies or corporations organized and operated for those purposes, provided the organization meets the tests in Revenue and Taxation Code section 214(a), including that it is not organized or operated for profit and that no net earnings benefit any private individual.
Does 501(c)(3) status automatically qualify my property?
No. California property tax law has its own requirements that can differ from federal and other state law, and the exemption turns on how the property is used, not just on the owner's tax-exempt status. The property must be used for the actual operation of the exempt activity and be no more than reasonably necessary for it.
What is an Organizational Clearance Certificate and how do I get one?
It is a certificate issued by the State Board of Equalization on claim form BOE-277 confirming that your organization meets the welfare exemption requirements. The county assessor cannot approve an exemption claim until you have one. First-time applicants submit their corporate identification number, mailing address, certified financial statements, a certified copy of the articles and any amendments, and a valid FTB or IRS exemption letter. It stays valid until the BOE determines you no longer qualify and is not refiled every year.
When is the welfare exemption claim due?
You file the claim with the county assessor each year on or before February 15 to receive the full exemption. If February 15 falls on a weekend or holiday, the deadline moves to 5:00 p.m. on the next business day. Use BOE-267 for a first filing and BOE-267-A for annual filings.
What if I file the welfare exemption claim late?
If the claim is filed after February 15, 90 percent of the tax, penalty and interest may be canceled or refunded if it is filed by January 1 of the next calendar year, and 85 percent if it is filed after that. If the claim is not filed timely, the combined tax, penalty and interest may not exceed $250.
Do I have to file a welfare exemption claim every year?
Yes, claim forms are filed annually with the county assessor. The exception is an applicant that owns property exempted under Revenue and Taxation Code section 214.15 or 231, which does not need to reapply in years when there has been no transfer or other change in title, though it must notify the assessor by February 15 if it loses eligibility.
This tool is a screening aid and is not legal or tax advice. The State Board of Equalization and your county assessor decide whether property qualifies. Confirm eligibility, forms and deadlines with the BOE or a qualified advisor before filing.