The welfare exemption is jointly administered by the Board of Equalization (BOE) and the San Francisco Assessor-Recorders 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. Before the Assessor can approve the exemption, the organization must apply for and BOE must issue an Organization Clearance Certificate. Property owned by a limited partnership must also obtain a Supplemental Clearance Certificate from the BOE.
Learn more about 2021 Welfare Exemption Workshop here.