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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