Property Tax Exemptions

Goldfarb & Lipman represents a broad array of charitable organizations in their efforts to obtain and maintain property tax exemption (the “welfare exemption”), including nonprofit affordable housing developers, schools and other educational organizations, multi-tenant community centers, limited equity cooperatives, religious organizations, and veterans’ organizations.

 

We advise clients on entity-structuring to ensure eligibility for the welfare exemption, and we draft and amend organizational documents to ensure compliance with the welfare exemption requirements.  We assist our clients in maximizing their exemption and advise on the earliest date that properties may be eligible for exemption.

 

We have unique experience representing organizations experiencing difficulties in obtaining Organizational Clearance Certificates from the State Board of Equalization and have had tremendous success in obtaining clearance and exemption.  We also assist clients with satisfaction of the use requirements of the exemption, including preparing and reviewing County welfare exemption claim forms, meeting with County Assessors to negotiate proper assessment, and attending site visits with Assessor representatives.

 

In our representation, we take an active and cooperative approach, anticipating issues and proposing creative solutions before final formal determinations have been made by the State and the County.  Where formal determinations have been made, we provide representation in the appeal processes at the State and County levels.

 

Our attorneys have participated in state wide interested party meetings on welfare exemption legislation, submitted comments and testified in front of the State Board of Equalization on proposed legislation, and conducted numerous conferences, seminars, and trainings throughout California on property tax exemption.