BOE-231-AH

Source: https://www.boe.ca.gov/proptaxes/pdf/sample-231ah.pdf

This page watermarked sample only. Contact Assessor for actual form. BOE-231-AH (P1) REV. 30 (07-25)

WELFARE EXEMPTION/SECTION 231 CHANGE IN ELIGIBILITY OR TERMINATION NOTICE

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

LOCATION OF PROPERTY (if other than mailing address)
ONLYForm

Dear Claimant: Actual
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 for
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 SAMPLE
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. Assessor

Your organization was allowed the Welfare Exemption for 2025 on all or a portion of its property. If, as
of January 1, 2026, you still own the property and the activities conducted on the property
have not changed since January 1, 2025, 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, 2026, you no longer owned the property or activities other than those described in section Contact
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, 2026, 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.

This page watermarked sample only. Contact Assessor for actual form.

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________________________________________ELECTRONIC____________________________________________________________________________SIGNATURE CERTIFICATION

If this card is submitted with an electronic signature, I certify under penalty of perjury under the laws of the State of California that all information herein, including any accompanying statements or materials, is true, correct, and complete to the best of the taxpayer's knowledge and belief.

BOE-231-AH REV. 30 (07-25) WELFARE EXEMPTION/SECTION 231 APN(S) CHANGE IN ELIGIBILITY OR TERMINATION NOTICE (CARD) LOCATION OF PROPERTY (if other than mailing address) (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 2025-2026 fiscal year. Question: Will the property to which the exemption applies in the 2025- 2026 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 2026-2027 fiscal year? Yes No

SIGNATURE Form

TITLE

TELEPHONE NUMBER EMAIL ADDRESS ONLY( ) Actual
for SAMPLE Assessor

Contact