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                                                                       MARK CHURCH
EF-231-AH-R24-0519-41000519-1                                          Assessor - County Clerk - Recorder
BOE-231-AH (P1) REV. 2 4(0 5-1 )9                                      555 County Center
WELFARE EXEMPTION/SECTION 231                                          Redwood City, CA 94063
                                                                       P 650.363.4500    F 650.599.7435
CHANGE IN ELIGIBILITY                                                  email assessor@smcacre.org
OR TERMINATION NOTICE                                                  web www.smcacre.org

NAME AND MAILING ADDRESS
(make corrections as necessary)
                                                             APN(S)

                                                             LOCATION OF PROPERTY (if other than mailing address)

Dear Claimant:

California law provides that if you are granted a Welfare Exemption and own property, 
exempted under section 214.15 or section 231 of the Revenue and Taxation Code, you will not be 
required to reapply for the Welfare Exemption in any subsequent year in which there has been no 
transfer of, or other change in title to, the exempted property and the property is used 
exclusively for construction of residences (section 214.15) or the property is used exclusively by a 
governmental entity for its interest and benefit  (section 2 31). Under  such  one-time  filing  provisions, 
the Welfare Exemption will remain in effect until the property is sold or all or part of the property 
is used for activities that are outside the scope of the Welfare Exemption and section 214.15 
or section 231 of the Revenue and Taxation Code. You should notify the Assessor on or before 
February 15 if, on or before the preceding lien date, you became ineligible for the exemption or if, on or 
before that lien date, you no longer owned the property or otherwise failed to meet all requirements for the 
exemption.

Your organization was allowed the Welfare Exemption for 201  on9all or a portion of its property. If, as 
of  January  1,  2020,  you  still  own  the  property  and  the  activities  conducted  on  the  property 
have not changed since January 1, 2019, answer the question on the card "  yes" and sign and return the 
card to the Assessor. The Assessor will continue the exemption. If you do not return the card, it may result 
in an onsite inspection to verify that the property is being used for exempt activities.

If, as of January 1, 2020, you no longer owned the property or activities other than those described in section 
214.15 or section 231 were taking place on the property, answer the question on the card "no" and 
sign and return the card to the Assessor by June 30, 2020, so that the Assessor can modify or 
terminate the exemption. If you do not notify the Assessor when the property is no longer eligible for the 
exemption, it will result in an escape assessment plus interest, and may result in a penalty of up to $250.



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EF-231-AH-R24-0519-41000519-2

BOE-231-AH REV. 2 4(0 -15 )9                          APN(S)
WELFARE EXEMPTION/SECTION 231 
CHANGE IN ELIGIBILITY                                 LOCATION OF PROPERTY (if other than mailing address)
OR TERMINATION NOTICE (CARD)
(Section 254.5(d) of the Revenue and Taxation Code)

If you do not return this card, it does not of itself 
constitute a waiver of exemption as called for by     To all persons whose properties have received a Welfare Exemption under 
the California Constitution, but may result in onsite section 214.15 or section 231 of the Revenue and Taxation Code for 
inspection to verify exempt activity.                 the 2019-2020 fiscal year.
                                                      Question: Will the property to which the exemption applies in the 201 -9  
                                                      2020 fiscal year continue to be used exclusively by government or by an 
                                                      organization as described in section 214.15 for its interest and benefit in 
NAME AND MAILING ADDRESS                              the 2020-202 1fiscal year?
                                                          Yes       No
                                                      SIGNATURE

                                                      TITLE

                                                      TELEPHONE NUMBER          EMAIL ADDRESS 
                                                      (        )






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