Under new claim administration guidelines, amended January 1, 2004,
by Senate Bill 1059, an organization filing for the first time must submit to
the State Board of Equalization (BOE) a claim form that includes the following:
If the BOE determines that an organization qualifies, the BOE will
issue an Organizational Clearance Certificate to the organization. A copy of the Organizational
Clearance Certificate can then be filed with claim forms in any of the 58 counties in the state of
The BOE will determine whether an organization is eligible for the exemption and the Assessor
will determine whether the use of the property is eligible for the exemption.