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Santa Barbara: BOE-236

Santa Barbara County: BOE-236

Santa Barbara: BOE-236 REV.06 (5-12) for 2017

Exemption of Leased Property Used Exclusively for Low-Income Housing

The Welfare Exemption is available only to property, real or personal, owned by a religious, charitable, hospital, or scientific organization and used exclusively for religious, charitable, hospital, or scientific purposes.

To be eligible for the full exemption, the claimant must file a claim each year on or before February 15. Only 90 percent of any tax, penalty, or interest may be canceled or refunded when a claim is filed between February 16 and December 31 of the current year. If the application is filed on or after January 1 of the next year, only 85 percent of any tax, penalty, or interest may be canceled or refunded. In no case, however, is the tax, penalty, and interest for a given year to exceed $250. A separate claim must be completed and filed for each property for which exemption is sought.

See Instructions   



 

Download Form BOE-236

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