Denial or Revocation of Supplemental Clearance Certificate for Managing General Partner

If Board staff determines that the organization is not eligible for a Supplemental Clearance Certificate for Limited Partnership, Low-Income Housing Property - Welfare Exemption (BOE-277-SCC), Board staff will notify the claimant of the ineligibility. In addition, if Board staff determines that the organization no longer meets the organizational requirements of section 214, subdivision (g), and Property Tax Rules 140.1 and 140.2, Board staff will notify the claimant of the revocation, and notify assessors on a periodic basis.

For example, if the Board staff's finding (form BOE-277-SF) indicates that qualification for exemption has "not been met," an initial notice of ineligibility will accompany the finding sheet sent to the claimant, form BOE-277-SF-1, Supplemental Clearance Certificate-Preliminary Notice For Limited Partnership Low-Income Housing Property Welfare Exemption. The preliminary notice will state that the claimant has 30 days from the date of the notice to provide additional information supporting the claim, or to request a 30-day extension to submit the material.

If Board staff determines that the organization remains ineligible after a review of the additional information, a final notice of ineligibility will be issued on form BOE-277-SF-2, Supplemental Clearance Certificate - Final Notice for Limited Partnership Low-Income Housing Property Welfare Exemption. The final notice will advise the claimant that it has 60 days from the date of the notice to petition the Board for a hearing on the claim.

If the claimant disagrees with the Board staff's determination of ineligibility for a Supplemental Clearance Certificate for Limited Partnership Low-Income Housing Property Welfare Exemption, the claimant may file an appeal of the staff's finding with the Board Proceedings Division within 60 days of the mailing date of the final notice of ineligibility (BOE-277-SF-2). Appeals will be conducted in accordance with the Board's Rules of Practice.

If the Board denies the organization's petition, the assessor may not grant the exemption claim on the low-income housing property. The organization's remedy is to pay the property taxes for the property, and file a claim for refund with the local county board of supervisors. If the refund claim is denied, the organization may file an action in superior court.

The following are sample forms that are issued by the Board to notify claimants of the Board's determination of qualification for the Supplemental Clearance Certification for Managing General Partner: