Denial of Welfare Exemption
The assessor's determination of whether an organization's property use satisfies the requirements of section 214 will be made by the county assessor without review by the Board staff; but the assessor may not grant a claim unless the organization holds both a valid Organizational Clearance Certificate and a valid Supplemental Clearance Certificate (for the specific low income housing property owned and operated by a limited partnership with an eligible managing general partner) issued by the Board.
If the assessor finds the claimant's property ineligible for the welfare exemption, the assessor must notify the claimant in writing of that finding. The assessor must also provide notification that the claimant may seek a refund of property taxes paid by filing a claim for refund with the county board of supervisors. If the refund claim is denied, the organization may file a refund action in superior court.
The Board is recommending the use of Form BOE -267-F to notify claimants of property that is ineligible for the exemption. The following is a sample form: