BOE-267-SNT

Source: https://www.boe.ca.gov/proptaxes/pdf/sample-boe267snt.pdf

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

BOE-267-SNT (P1) REV.29 (07-25) RELIGIOUS EXEMPTION CHANGE IN ELIGIBILITY OR TERMINATION NOTICE (Section 257.1 of the Revenue and Taxation Code)

NAME AND MAILING ADDRESS (Make necessary corrections to the printed name and mailing address)

APN(s)

LOCATION OF PROPERTY (if other than mailing address)

Form

Dear Claimant:

Your organization was allowed the Religious Exemption for 2025 on all or a portion of its property. The Religious Exemption ONLY is available only to property which is owned by a church and used exclusively for religious worship (church), or religious worship including a school. Property used for school purposes only, where there are no church services, does not qualify for the Religious Exemption but may qualify for the Welfare Exemption. Leased real property is not eligible for the Religious Actual Exemption unless the owner of the leased property is also a religious organization and conducts religious worship activities (church services and/or school purposes) on the property, in which case both the owner and the operator must file for the Religious Exemption. Leased personal property is eligible for the Religious Exemption if the personal property is used exclusively forreligious purposes. Under a one-time filing rule or requirement, theforReligious Exemption will remain in effect until the property is sold or all or a part of the property is used for activities that are outside the scope of the Religious Exemption.

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 page 2 of this form "yes" and sign and return this form to the Assessor. The Assessor will continue the exemption. If you do not return this form, it may result in an onsite inspection to verify that the property continues to be used for exempt activities. SAMPLE If, as of January 1, 2026, you no longer owned the property or activities other than religious worship or religious worship including a school were taking place on the property, answer the question on page 2 of this form "no" and sign and return this form to the Assessor within30 days, so that the exemption can beAssessormodified or terminated. 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.

The following activities are outside the scope of the Religious Exemption (those activities which are within the scope of either the Church Exemption or the Welfare Exemption are indicated in parentheses):

a. No activity (no exemption) b. Parsonage, living quarters (welfare) c. ContactThrift store (welfare) d. Bingo (welfare) e. Other (non-church or non-school) religious or charitable activities of another organization on your church-owned property f. Real property owned by a non-church entity but leased to and used exclusively by a church for religious services (church)

If you wish to claim either the Church Exemption or the Welfare Exemption, contact the Assessor immediately: the deadline for timely filing for the Church Exemption or Welfare Exemption is February 15. Section 270, Revenue and Taxation Code, provides for late filing of the Church and Welfare Exemptions.

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

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-267-SNT REV.29 (07-25) APN(s) RELIGIOUS EXEMPTION CHANGE IN ELIGIBILITY LOCATION OF PROPERTY (if other than mailing address) OR TERMINATION NOTICE (CARD) (Section 257.1 of the Revenue and Taxation Code) To all persons who have received a Religious Exemption for the 2025-2026 fiscal year. QUESTION: Will the property to which the If you do not return this card, it does not of itself exemption applies in the 2025-2026 fiscal year continue constitute a waiver of exemption as called for by to be used exclusively for religious purposes in the the California Constitution, but may result in onsite 2026-2027 fiscal year? YES NO inspection to verify exempt activity.NAME AND MAILING ADDRESS SIGNATURE Form u PRINT NAME/TITLE/DATE

TELEPhONE NUMBER (8 a.m. - 5 p.m.) ONLY
( )
EMAIL ADDRESS Actual
for SAMPLE Assessor

Contact