Property Tax Exemptions for Non-Profit Organizations State of California Board of Equalization County-Assessed Properties Division Sacramento, California

Property Taxation (ad valorem taxes)  In California, all property is taxable unless specifically exempt  Property tax exemptions require a procedure and are not automatic  Property = land buildings buildings business personal property business personal property

Exemption Types Exemptions administered by the Assessor Exemptions administered by the Assessor Exemptions jointly administered by the Assessor and the Board of Equalization Exemptions jointly administered by the Assessor and the Board of Equalization

Exemptions Administered by Assessor:  Homeowners’  Disabled Veterans’  Church  Religious  Public School  (Charter Schools may also qualify for the Public School Exemption)  College  Lessor’s  Free Public Library/Museum  Historical Aircraft  Cemetery …and others

Exemptions Jointly Administered by Board of Equalization and Assessor:  Veterans’ Organization Exemption  Welfare Exemption

Welfare Exemption Title refers to non-profit organizations providing for the welfare of the community Title refers to non-profit organizations providing for the welfare of the community Jointly administered by Board of Equalization and local county Assessor Jointly administered by Board of Equalization and local county Assessor Potentially allows broadest exemption of property Potentially allows broadest exemption of property Exempts property owned by non-profit organization Exempts property owned by non-profit organization If property is owned by a non-profit but used by another If property is owned by a non-profit but used by another non-profit, both organizations must file