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.
The Welfare Exemption annual filing deadline is coming up on Feb.15, 2024. Please view our Nonprofit Welfare Exemption, Grant Writing and Resiliency workshop video above for a refresher on the filing process and additional resources. Starting in December, our office is pleased to offer in-person appointments for nonprofit staff in need of additional exemptions filing guidance. Sign up for an in-person appointment at City Hall here.