Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Revenue and Taxation Code
Part 2. Assessment
CHAPTER 1. Taxation Base
Article 2. Procedure to Claim Exemptions
259.5. Welfare exemption affidavit. The claim for the welfare exemption shall show that the property use requirements entitling the property to the exemption are met, and that the claimant has a valid organizational clearance certificate issued pursuant to Section 254.6.
History.—Added by Stats. 1945, p. 707, in effect September 15, 1945. Stats. 2003, Ch. 471 (SB 1062), in effect January 1, 2004, substituted "claim" for "affidavit" after "The", substituted "the property use" for "both the property and the owner meet all the" after "shall show that", and added "are met, and that the claimant has a valid organizational clearance certificate issued pursuant to Section 254.6" after "to the exemption" in the first sentence.
Claims by Operator.—If the property owner has a welfare exemption from property tax, the operator of that property does not have to file its own claim for a welfare exemption. Jewish Community Centers Development Corporation v. County of Los Angeles (2016) 243 Cal.App.4th 700.