Property Tax ExemptionsProperty Tax Exemptionsforfor

Non-Profit OrganizationsNon-Profit Organizations

State of CaliforniaState of California

Board of EqualizationBoard of Equalization

County-Assessed Properties DivisionCounty-Assessed Properties Division

Sacramento, CaliforniaSacramento, California

Property TaxationProperty Taxation ((ad valoremad valorem taxes) taxes)

In California, all property is taxable unless specifically In California, all property is taxable unless specifically exemptexempt

Property tax exemptions require a procedure and are not Property tax exemptions require a procedure and are not automatic automatic

Property = land Property = land

buildings buildings

business personal propertybusiness personal property

Exemption TypesExemption Types

Exemptions administered by the AssessorExemptions administered by the Assessor

Exemptions jointly administered by the Assessor and the Exemptions jointly administered by the Assessor and the Board of EqualizationBoard of Equalization

Exemptions Administered Exemptions Administered by Assessor:by Assessor:

Homeowners’Homeowners’

Disabled Veterans’Disabled Veterans’

ChurchChurch

ReligiousReligious

Public SchoolPublic School

(Charter Schools may (Charter Schools may also qualify for the also qualify for the Public School Public School ExemptionExemption))

CollegeCollege

Lessor’sLessor’s

Free Public Free Public Library/MuseumLibrary/Museum

Historical AircraftHistorical Aircraft

CemeteryCemetery

……and othersand others

Exemptions Jointly Exemptions Jointly Administered by Administered by

Board of Equalization and Board of Equalization and Assessor:Assessor:

Veterans’ Organization ExemptionVeterans’ Organization Exemption

Welfare ExemptionWelfare Exemption

Welfare ExemptionWelfare Exemption

Title refers to non-profit organizations providing for the Title refers to non-profit organizations providing for the welfarewelfare of the communityof the community

Jointly administered by Board of Equalization and local county Jointly administered by Board of Equalization and local county AssessorAssessor

Potentially allows broadest exemption of propertyPotentially allows broadest exemption of property

Exempts property owned by non-profit organizationExempts 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 filenon-profit, both organizations must file