The welfare exemption is available for real and personal property owned and used exclusively by non-profit organizations formed for religious, scientific, hospital or charitable purposes.
The welfare exemption is jointly administered by the Board of Equalization (BOE) and the San Francisco Assessor-Recorder’s Office. BOE determines whether the organization is eligible to receive the exemption and the Assessor determines whether the use of the property is eligible for the exemption.
The free public library/free museum exemptions are available to property used for these purposes and are free and open to the general public on a regular basis.
Exemption for Property Used by a Free Public Library or Free Museum