Supervisor, Welfare Exemption Section

Supervising Property Appraiser

Under the general direction of the Principal Property Appraiser, Welfare Exemption Section and Legal Entity Ownership Program, County-Assessed Properties Division, the Supervising Property Appraiser plans, organizes, directs, and evaluates as a first-level supervisor the work of the staff in the examination of Organizational Clearance Certificate (OCC) and Supplemental Clearance Certificate (SCC) claims that are associated with the welfare exemption and veterans' organization exemptions.

Organizational Clearance Certificate claim reviews, mandated by Revenue and Taxation Code section 254.6, are compliance audits of an organization's formative documents, tax-exemption status, and activities to ensure they conform to the statutory requirements for exemption. SCC claim reviews, required by Regulation 140.2, are compliance audits of a low-income housing limited partnership's (LP) formative documents and regulatory agreements to ensure the requirements of Regulation 140.1 are met as to the managing general partner's (1) qualification for an OCC, (2) material participation in the control, management of the LP business, and (3) performance of substantial management duties for the LP.

The Board issues certificates to qualifying organizations and notifies assessors of eligibility. Organizations holding certificates are subject to audit periodically to ensure continued qualification for the welfare and veterans' organization exemptions.

This position may be eligible for full or part-time telework for eligible candidates residing in California. All Board of Equalization salaries are subject to the provisions of the State of California's Personal Leave Program.

You will find additional information about the job in the Duty Statement.