Institutional Exemptions Forms

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Further information regarding welfare, church and religious exemptions may be found here, Welfare, Church and Religious Exemptions.

Cemetery Exemption

The cemetery exemption is available for real and/or personal property which is used or held exclusively for the burial or other permanent deposit of human dead or for the care and maintenance of the property or the dead, except when used or held for profit.

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BOE-265 Cemetery exemption BOE-265 Cemetery exemption
BOE-265-NT Cemetery Exemption Change in Eligibility or Termination Notice BOE-265-NT Cemetery Exemption Change in Eligibility or Termination Notice

Church Exemption

The church exemption is available for buildings and the land on which they are situated including parking lots, equipment, whether owned or leased, which as of the lien date (January 1st) are used exclusively for religious worship. Areas used for non-worship activities or living quarters are not eligible for the exemption. Religious organizations that own real property most commonly file the Religious or Welfare Exemption claims because of the broader scope of the exemptions. please visit the Board of Equalization’s website and read Property Tax Exemptions for Religious Organizations Publication 48 and Property Tax Welfare Exemption Publication 149.

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BOE-262-AH Church Exemption BOE-262-AH Church Exemption
BOE-263-C Church Lessors’ Exemption Claim BOE-263-C Church Lessors’ Exemption Claim

College Exemption

The college exemption is available for buildings, land, equipment and securities, whether owned or leased which are used exclusively for educational purposes by a non-profit educational institution of collegiate grade.

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BOE-264-AH College Exemption Claim BOE-264-AH College Exemption Claim

Free Public Library/Museum Exemption

The Free Public Library or Free Museum Exemption is available to property used for libraries and museums which are free and regularly open to the general public.

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BOE-268-B Free Public Library or Free Museum Claim BOE-268-B Free Public Library or Free Museum Claim

Lessees’ Exemption

The Lessees’ Exemption is available to organizations who lease property used exclusively to operate public schools, community colleges, state colleges, state universities or University of California. A copy of the lease is required to be submitted with the first claim.

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BOE-263-B Lessees’ Exemption Claim BOE-263-B Lessees’ Exemption Claim

Lessors’ Exemption

The lessors’ exemption claim is available to property owners of either real or personal property that lease to free public libraries, free museums, public schools, community colleges, state colleges, state universities, the University of California, churches and non-profit colleges and universities. Both the owner of the property and the exempt organization are required to sign the claim.

The benefit of this exemption must go to the exempt organization in the form of a rent reduction or direct refund, unless otherwise stated in the lease. A copy of the lease is required to be submitted with the first claim.

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BOE-263 Lessors’ Exemption Claim BOE-263 Lessors’ Exemption Claim
BOE-263-A Qualified Lessors’ Exemption Claim BOE-263-A Qualified Lessors’ Exemption Claim
BOE-263-C Church Lessors’ Exemption Claim BOE-263-C Church Lessors’ Exemption Claim

Public School Exemption

The public school exemption is available for public schools, including charter schools. Public schools must use this exemption for leased real or personal property. Charter schools must additionally submit a copy of their charter when applying for this exemption.

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BOE-268-A Public School Exemption BOE-268-A Public School Exemption

Religious Exemption

The religious exemption is available to property owned and operated by religious organizations. The exemption applies to property used for worship, fellowship, religious counseling, offices, parking and school grades 12 and under. Buildings under construction, which will be used for the purposes stated above, are eligible for the exemption. Living quarters are not eligible under this exemption, but may be eligible under the welfare exemption. For more information, please visit the Board of Equalization’s website and read Property Tax Exemptions for Religious Organizations Publication 48 and Property Tax Welfare Exemption Publication 149.

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BOE-267-S Religious Exemption BOE-267-S Religious Exemption
BOE-267-SNT Religious Exemption Change in Eligibility or Termination Notice BOE-267-SNT Religious Exemption Change in Eligibility or Termination Notice

Veterans’ Organization Exemption

The veterans’ organization exemption may be used for all real property which is owned and operated by a veterans’ organization, and used exclusively for charitable purposes.

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BOE-269-AH Claim for Veterans’ Organization Exemption BOE-269-AH Claim for Veterans’ Organization Exemption

Welfare Exemption

The welfare exemption is available for real and personal property owned and used exclusively by non-profit organizations formed for religious, scientific, hospital or charitable purposes. The welfare exemption is jointly administered by the Board of Equalization (Board) and the San Mateo County Assessor-County Clerk-Recorder’s Office, Assessor Division. The Board determines whether the organization is eligible to receive the exemption and the Assessor determines whether the use of the property is eligible for the exemption. Before the Assessor can approve the exemption, the organization must apply for and the Board must issue an Organizational Clearance Certificate. Property owned by a limited partnership must also obtain a Supplemental Clearance Certificate from the Board. 

For information regarding the Organizational Clearance Certificate and Welfare Exemption requirements, please visit the Board of Equalization’s website and read Property Tax Welfare Exemption Publication 149

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BOE-267 Claim for Welfare Exemption (First Filing) BOE-267 Claim for Welfare Exemption (First Filing)
BOE-267-A Claim for Welfare Exemption (Annual Filing) is intentionally omitted. Contact institutionalexemptions@smcacre.org for further information. BOE-267-A Claim for Welfare Exemption (Annual Filing) is intentionally omitted. Contact institutionalexemptions@smcacre.org for further information.
BOE-236 Exemption of Leased Property Used Exclusively for Low-Income Housing BOE-236 Exemption of Leased Property Used Exclusively for Low-Income Housing
BOE-236-A Supplemental Affidavit for BOE-236 Housing—Lower-Income Households Eligibility Based on Family Household Income (Annual Filing) BOE-236-A Supplemental Affidavit for BOE-236 Housing—Lower-Income Households Eligibility Based on Family Household Income (Annual Filing)
BOE-231-AH Welfare Exemption/Section 231 Change in Eligibility or Termination Notice BOE-231-AH Welfare Exemption/Section 231 Change in Eligibility or Termination Notice

Welfare Supplemental Affidavits

In addition, supplemental affidavits may need to be filed:

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BOE-267-H Welfare Exemption Supplemental Affidavit, Housing – Elderly or Handicapped Families BOE-267-H Welfare Exemption Supplemental Affidavit, Housing – Elderly or Handicapped Families
BOE-267-H-A Elderly or Handicapped Families Family Household Income Reporting Worksheet is only available as a fillable PDF. BOE-267-H-A Elderly or Handicapped Families Family Household Income Reporting Worksheet
BOE-267-L Welfare Exemption Supplemental Affidavit, Housing – Lower Income Households (Annual Filing) BOE-267-L Welfare Exemption Supplemental Affidavit, Housing – Lower Income Households (Annual Filing)
BOE-267-L-A Lower Income Households Family Household Income Reporting Worksheet is only available as a fillable PDF. BOE-267-L-A Lower Income Households Family Household Income Reporting Worksheet
BOE-267-L1 Welfare Exemption Supplemental Affidavit, Housing-Lower Income Households (Limited Partnership) Eligibility Based on Family Household Income (Annual Filing) BOE-267-L1 Welfare Exemption Supplemental Affidavit, Housing-Lower Income Households (Limited Partnership) Eligibility Based on Family Household Income (Annual Filing)
BOE-267-L2 Welfare Exemption Supplemental Affidavit, Housing-Lower Income Households-Tenant Data BOE-267-L2 Welfare Exemption Supplemental Affidavit, Housing-Lower Income Households-Tenant Data
BOE-267-L3 Welfare Exemption Supplemental Affidavit, Households Exceeding Low-Income Limits-”Over-Income” Tenant Data (140% AMI) BOE-267-L3 Welfare Exemption Supplemental Affidavit, Households Exceeding Low-Income Limits-”Over-Income” Tenant Data (140% AMI)
BOE-267-0 Welfare Exemption Supplemental Affidavit, Organizations and Persons Using Claimant’s Real Property BOE-267-0 Welfare Exemption Supplemental Affidavit, Organizations and Persons Using Claimant’s Real Property
BOE-267-R Welfare Exemption Supplemental Affidavit, Rehabilitation-Living Quarters (Annual Filing) BOE-267-R Welfare Exemption Supplemental Affidavit, Rehabilitation-Living Quarters (Annual Filing)