Institutional and non-profit exemptions
The Legislature has the authority to exempt owned real or personal property (1) used exclusively for religious, hospital, charitable, or scientific purposes, and (2) owned or held in trust by nonprofit organizations operating for those purposes.
The Marin County Assessor co-administers these exemptions with the State Board of Equalization, and both the organization and the property must qualify under the State requirements.
Required documents for welfare exemption
- An Organizational Clearance Certificate from the BOE
- A Supplemental Clearance Certificate from the BOE (If applicable for low-income housing)
- A completed welfare claim form for each requested tax year.
List of Organizational Exemptions Application Forms
Some common institutional exemptions
Church: Religious organizations may be eligible for exemption on owned or leased real and personal property that is used exclusively for religious worship or parking. Areas used for non-worship activities or living quarters are not eligible under the Church exemption but may be eligible under the Religious or Welfare exemptions.
Religious: Religious organizations may be eligible for owned or leased real and personal property that is used exclusively for religious activities and school purposes (less than collegiate grade) including nursery school. Non-religious activities and living quarters are not eligible under the Religious exemption but may be eligible under the Welfare exemption.
Low-Income Housing: Housing for low-income tenants may be eligible for the welfare exemption if owned by a non-profit or a limited partnership with a non-profit managing general partner. Please refer to the claim form for a list of qualifying conditions.
Public School: Public schools and charter schools, may be eligible for an exemption on owned or leased real and personal property.
College: Nonprofit educational institutions of collegiate grade may be eligible for an exemption on owned or leased real and personal property.
Lessor: A lessor may be eligible if they lease real property to a free public library, museum, public school, non-profit college, or church. However, the benefit of the exemption must go to the lessee in the form of a rent reduction or direct refund. The Lessor themselves can NOT receive the benefit of the exemption. The claim form must be completed by both lessor and lessee and a copy of the lease agreement must be provided with the application.
If you need additional information or have more questions, please contact the Marin County Assessor Exemptions Division.