The Board of Equalization (Board) and the county assessor jointly administer the Welfare and Veterans' Organization Exemptions. The Board determines whether the organization is eligible to receive the welfare or veterans' organization exemption; and if eligible, issues an Organizational Clearance Certificate for the claimant to provide with claim forms filed in any of the 58 counties. The county assessor determines whether the use of the property is eligible for the exemption. Applications for exemption of property are filed with the county assessor where the property is located. The assessor is responsible for granting or denying exemption. The following provides information on pertinent areas relating to the exemptions:
