Exemptions Scope

The BOE's assessment practices survey evaluates the Assessor's practices and procedures regarding exemptions. As part of this process, the BOE reviews property records involving church exemptions, religious exemptions, welfare exemptions, and disabled veterans' exemptions.

The specific areas of review may include, but are not limited to, the following:

• General Program Elements
• Claim Processing
• Qualifying Use Determination
• Denial Notification Process
• Late-Filing Provision