Use Requirements and Welfare Exemption Claim Forms (filed with Assessor)

Use Requirements (Assessor Determination)

The assessor's duties under the revised exemption claim procedures include making the sole determination concerning whether the use of the property qualifies for the welfare exemption. The assessor's determination of whether the low-income housing property of a limited partnership with an eligible managing general partner meets all of the property use requirements of section 214 will be made without review by the Board staff.

In regard to this low-income housing property, the assessor may not grant a claim unless the claimant holds a valid Supplemental Clearance Certificate for Limited Partnership Low-Income Housing Property, Welfare Exemption and the managing general partner, which is a eligible nonprofit corporation or eligible limited liability company holds a valid Organizational Clearance Certificate. Both certificates are issued by the Board. The assessor may deny an exemption claim, based on non-qualifying use of the property, notwithstanding the claimant's Organizational Clearance Certificate and Supplemental Clearance Certificate granted by the Board. Exemption may be denied based on the property's non-qualifying use, as specified in section 214, subdivision (a), or in section 214, subdivision (g), for rent levels and/or tenant household incomes that are not within the prescribed limits of regulatory agreements or statutory requirements.

Exemption Claim Forms (Claim Forms Filed with Assessor)

Limited Partnerships seeking the welfare exemption on low-income housing property with an eligible managing general partner must file claims for exemptions with the assessor in the county where the property is located. In addition to the filing of form BOE-267 (First Filing) or form BOE-267-A (Annual Filing), the following supplemental affidavit must also be filed with the assessor