Welfare and Veterans' Organization Exemptions Use Requirements and Exemption Claim Forms (Assessor)

Use Requirements (Assessor Determination)

One of the basic requirements for the welfare exemption is that the property must be used exclusively for religious, hospital, scientific, or charitable purposes by qualifying organizations for qualifying purposes and activities.

Exemption is allowed only for property used for the actual operation of the exempt activity and the amount of property must not exceed what is reasonably necessary to accomplish the exempt purpose. Any property owned by a qualifying organization but not used for exempt activities and exempt purposes is not eligible for the welfare exemption.

The assessor is responsible for determining whether the property is eligible for exemption; and for granting property tax exemption to an organization's property. However, the assessor may not grant a claim unless the organization holds a valid Organizational Clearance Certificate issued by the Board.

Exemption Claim Forms (Claim Forms Filed with Assessor)

Claims for the welfare or veterans' organization exemption must be filed with the assessor in the county where the property is located. The assessor will review claims for the exemptions to determine whether the use of the property qualifies (i.e., is the property owned and operated by a qualified organization used for exempt purposes on the lien date).

The claim form and required documents will be supplied by the County Assessor's office. If you wish to obtain exemption claim forms, contact the county assessor where the property is located. A link to Assessor contacts and sample claim forms are listed below:

Forms Used by Assessors