Imperial County Assessor's Office

940 W. Main Street Suite 115

El Centro CA 92243

Main Ph:(442) 265-1300

Email: assessor@co.imperial.ca.us

Welfare Exemption

The Welfare Exemption is available to qualifying non-profit organizations that are religious, hospital, scientific or charitable in nature, and:

  • Own their own property (real or personal) and use the property exclusively for exempt purposes
  • Use exempt property owned by another qualifying organization who is already receiving a welfare exemption
  • Use government-owned property
  • An organization that is seeking the Welfare Exemption shall file with the State Board of Equalization (Board) a claim for an Organizational Clearance Certificate. The Board shall review each claim to determine whether the organization meets the requirements of section 214 and shall issue a certificate to a claimant that meets these requirements. The Assessor may not approve a property tax exemption claim until the claimant has been issued a valid Organizational Clearance Certificate. If the claim is filed timely with the Assessor, the claim will be considered timely filed even if the claimant has not yet received the Organizational Clearance Certificate from the Board. The State Board will determine whether an organization is eligible for the exemption and the Assessor will determine whether the use of the property is eligible for the exemption.

    An Organization must meet following requirements:

  • It must be organized and operated for exempt purposes.
  • It must not be organized for profit.
  • It must have a valid Organizational Clearance Certificate issued by the California State Board of Equalization.
  • Where applicable, a Supplemental Clearance Certificate for Limited Partnership, Low-Income Housing Property-Welfare Exemption, with the Board of Equalization (BOE) needs to be filed.
  • The owner organization must have an IRC § 501(c)(3) or Revenue and Taxation Code 23701d letter of exemption.
  • The user organization may also qualify with an IRC § 501(c)(4) or Revenue and Taxation Code 23701f or 23701w letter
  • The organization's earnings must not benefit any private shareholder or individual
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    Newly Acquired Property/ First-Time Filing

  • Property acquired after the January 1 tax lien date may be eligible for exemption provided that the property be put to exempt use or under construction for exempt use within 180 days after the date of acquisition.
  • To receive the exemption, claims must be filed ninety days after the first day of the month following the month in which the property was acquired or by February 15th of the following year, whichever occurs first.
  • A late filing penalty, not to exceed $250 will be applied to claims received after the deadline.
  • If you want to apply for this exemption select Welfare Exemption First-Time Filing.

    Time for Filing:

    Annual Filing:

  • The Assessor annually mails form Welfare Exemption Annual Filing (BOE-267-A) to all recipients of the exemption in the prior year around January 1.
  • Where applicable the Assessor annually mails the Welfare Exemption Supplemental Affidavit, Housing-Lower Income Households (BOE-267-L) and Welfare Exemption Supplemental Affidavit, Low Income Housing Property Limited Partnership (BOE-267-L1) to all recipients of the exemption in the prior year around January 1.
  • 100% of the exemption is available if this claim is returned by February 15.
  • 90% of the exemption is available if filed after February 15 but prior to the following January 1.
  • 85% of the exemption is available if filed after January 1 of the next calendar year, subject to the four-year statute of limitations for refunds of taxes paid.
  • Tax, penalty and interest for a given year may not exceed $250.
  • If the claim is not returned by February 15 may result in the removal of the exemption or a late exemption if filed after February 15.

    In addition, supplemental affidavits and/or a property use report may need to be filed:

    If you want to apply for this exemption please select the following forms:

    Welfare Exemption (Annual Filing) - BOE - 267-A

    Welfare Exemption Supplemental Affidavit, Housing-Lower Income Households - BOE-267-L

    Welfare Exemption Supplemental Affidavit, Low Income Housing Property Limited Partnership - BOE-267-L1

    If you need more information you can contact the Assessor's office by calling (442) 265-1300 or visit our office at 940 W. Main St., Suite 115, El Centro, CA 92243. Our office hours are 8:00 A.M. to 5:00 P.M. Monday through Friday.

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