The welfare exemption is available for real and personal property owned and used exclusively by non-profit organizations formed for religious, scientific, hospital or charitable purposes.
The welfare exemption is jointly administered by the Board of Equalization (BOE) and the San Francisco Assessor-Recorder’s Office. BOE determines whether the organization is eligible to receive the exemption and the Assessor determines whether the use of the property is eligible for the exemption.
Exemption for Property Used by a Free Public Library or Free Museum
The free public library/free museum exemptions are available to property used for these purposes and are free and open to the general public on a regular basis.