Publications and Other Resources

The following material provides information on the welfare exemption and other exemptions available for religious organizations.

• Videos
  • Virtual Nonprofit Seminar

• Publication 48, Property Tax Exemptions for Religious Organizations
• Publication 149 , Property Tax Welfare Exemptions
• Assessors' Handbook 267, Welfare, Church, and Religious Exemptions
• Property Tax Rule 136, Limited Liability Companies As Qualifying Organizations for the Welfare Exemption
• Property Tax Rule 137, Application of the Welfare Exemption to Property Used for Housing
• Property Tax Rule 140, Welfare Exemption Requirements for Low-Income Housing Properties
• Property Tax Rule 140.1, Requirements for Managing General Partner of Limited Partnership for Welfare Exemption for Low-Income Housing Properties
• Property Tax Rule 140.2, Requirements for Supplemental Clearance Certificate for Limited Partnership for Welfare Exemption for Low-Income Housing Properties
• Property Tax Rule 143, Requirements for Irrevocable Dedication Clause and Dissolution Clause for Organizational Clearance Certificate for Welfare Exemption
• Report on Review of Hospital Organizations Holding Organizational Clearance Certificates as to Qualification for the Welfare Exemption – 5-26-06
• 2009 Review of Hospital Organizations holding Organizational Clearance Certificates – 3-30-12