Image of the Veterans Memorial Park located in Union City.
Disabled Veterans’ Exemption
If you are a California veteran who is rated 100% disabled, blind, or paraplegic due to service connected disability while in the armed forces (or if you are the unmarried widow of such a veteran), you may be eligible for a Disabled Veterans’ Exemption. The Veterans Administration must certify 100% disability. An additional exemption is available for qualified low-income veterans. Unfortunately, there is no provision in the law for a Disabled Veterans’ Exemption if you are less than 100% disabled. The Board of Equalization provides additional information about qualifying and offers answers to frequently asked questions.
To download and print a Claim for Disabled Veterans’ Property Tax Exemption click here (pdf) or go to Forms. For further assistance please call (510) 272-3770.
Servicemembers Civil Relief Act Declaration
If you are on active duty in military service and stationed in Alameda County, you may declare the situs (the place where property is legally situated) of your personal property (boat, airplane or manufactured home) to be your home state or county. This declaration will establish an exception to the general rule that personal property has its tax situs at the place where it is located.
To download and print the Servicemembers Civil Relief Act Declaration (formerly known as the Soldiers and Sailors Civil Relief Act Declaration) click here (pdf) or go to Forms. For further assistance please call (510) 272-3770.
Church, Religious & Welfare Exemption for Religious Organizations
Depending on how the property is used, there are three different exemptions that religious organizations may apply for – Church, Religious, and Welfare. The Assessor can grant an exemption only if the correct claim is filed in a timely manner and the use of the property (or intended use if the property is under construction or newly acquired) qualifies it for the specific exemption.
The Board of Equalization offers an informative publication, Property Tax Exemption for Religious Organizations (pdf), which should address many of your questions. If you have additional questions about the Church, Religious and Welfare Exemption, please call our Exemptions Unit at (510) 272-6587 for assistance.
– Church Exemption: A Church Exemption may be claimed on property that is owned, leased, or rented and used exclusively for religious worship services. An exemption on the land is limited to the land that is necessary for congregational parking. This determination is made by the Assessor after he/she has completed a site inspection of the church premises. Church exemption claims must be filed annually. To download and print a Church Exemption claim, click here (pdf) or go to Forms
– Religious Exemption: A Religious Exemption may be claimed for property owned by a church where the church owner conducts worship services and/or operates a school (preschool, kindergarten or school less than collegiate level). To claim the Religious Exemption you must also own the real estate. To download and print a Religious Exemption claim, click here (pdf) or go to Forms
– Welfare Exemption: Religious organizations that own and use property for purposes other than religious worship or for school purposes may qualify for the Welfare Exemption. This exemption is co-administered by the Board of Equalization (BOE) and the Assessor. The religious organization must be a qualified non-profit as specified in Section 214 of the California Revenue and Taxation Code and obtain an Organizational Clearance Certificate (OCC) from the BOE. If the property is leased to another organization, the lessee’s organization must also qualify under the same BOE requirements. The Assessor cannot approve a claim for a Welfare Exemption without the OCC and verification that the property is used, or will be used, for charitable purposes. To download and print a Claim for Welfare Exemption (First Filing), click here (pdf) or go to Forms.
Welfare Exemption for Non-Profit Organizations
Properties owned by qualified non-profit organizations and used exclusively for religious, hospital, charitable, or scientific purposes may qualify for a property tax exemption known as the Welfare Exemption.
The Welfare Exemption is co-administered by the Board of Equalization (BOE) and the Assessor. The organization applying for this exemption must be a qualified non-profit as specified in Section 214 of the California Revenue and Taxation Code and obtain an Organizational Clearance Certificate (OCC) from the BOE. The BOE determines whether the organization itself is eligible for the exemption (must be organized and operated exclusively for religious, scientific, hospital, or charitable purposes). The Assessor determines whether an organization’s property qualifies for the exemption based on the use of the property (must be used exclusively for religious, scientific, hospital, or charitable purposes).
Therefore, an organization seeking the Welfare Exemption for the first time must:
– Obtain an Organizational Clearance Certificate from the BOE. In the case of some low-income housing property, a supplemental clearance certificate may be required.
– File a timely Claim for Welfare Exemption (First Filing) with our office. To receive the full exemption, the claim must be filed by February 15, or within 30 days of the date of Notice of Supplemental Assessment, whichever comes first.
After your organization has obtained the Organizational Clearance Certificate, and your property has been approved to receive the Welfare Exemption for the first year, our office will automatically mail you an annual exemption claim every December. To receive the full exemption for the next tax year the annual claim must be completed and filed with our office by February 15.
Some property uses also require supplemental affidavits. Supplemental affidavits must be submitted to our office, for the following properties, with both the first-time filing claim form and the annual claim forms.
1) Thrift stores in conjunction with rehabilitation and associated housing must file Welfare Exemption Supplemental Affidavit, Rehabilitation-Living Quarters
2) Housing for low-income households owned and operated by a qualifying non-profit organization must file Welfare Exemption Supplemental Affidavit, Housing-Lower Income Households
3) Housing for low or moderate income elderly or handicapped persons owned and operated by a qualifying non-profit organization must file Welfare Exemption Supplemental Affidavit, Housing Elderly or Handicapped Families
4) Housing for low-income households owned by a limited partnership with a nonprofit corporation or eligible limited liability company as managing general partner must file Welfare Exemption Supplemental Affidavit, Low-Income Housing Property of Limited Partnership
Leased Low-Income Housing: The law provides an exemption for low-income rental housing property that is leased for a term of 35 years or more where the lessor does not otherwise qualify for the Welfare Exemption. Claimants requesting this exemption must file a supplemental claim and an affidavit every year:
– Exemption of Leased Property Used Exclusively for Low-Income Housing
– Supplemental Affidavit for BOE-236, Housing— Lower-Income Households
The Board of Equalization offers an informative publication, Property Tax Welfare Exemption, Property Tax Welfare Exemption which should address many of your questions. If you have additional questions about the Welfare Exemption for non-profit organizations, please call our Exemptions Unit at (510) 272-6587 for assistance.
Property tax exemptions are available for schools, museums and other organizations that provide services to the entire community. Claims must be filed annually. For more these exemption claims and filing information please call our Exemptions Unit at (510) 272-6587 for assistance.
– Free Public Library or Free Museum
– Lessor’s Exemption
– Public School