BOE-262-AH

Source: https://www.boe.ca.gov/proptaxes/pdf/sample-boe262ah.pdf

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

BOE-262-AH (P1) REV. 12 (05-25)

CHURCH EXEMPTION PROPERTY USED SOLELY FOR RELIGIOUS WORSHIP

This claim is filed for fiscal year 20____ - 20____. (Example: a person filing a timely claim in January 2011 would enter "2011-2012.")

NAME AND MAILING ADDRESS (Make necessary corrections to the printed name and mailing address) FOR ASSESSOR’S USE ONLY

Received Approved Denied

Reason for denial

To receive the full exemption, this claim must be filed by 5:00 p.m., February 15.

If you no longer seek an exemption at this location, check here Sign and return this form to the Assessor. Date vacated: Form NAME OF CHURCH, ORGANIZATION, ETC.

WEBSITE ADDRESS (IF ANY) ONLY MAILING ADDRESS (NUMBER AND STREET/P. O. BOX)

CITY, STATE, ZIP CODE Actual ADDRESS OF PROPERTY (NUMBER AND STREET) ASSESSOR’S PARCEL NUMBER

CITY, COUNTY, ZIP CODE DATE PROPERTY WAS FIRST USED BY CLAIMANT for

1. Owner and operator: (check applicable boxes) Claimant is: Owner and operator Owner only Operator only and claims exemption on all Land Buildings and improvements and/or Personal property
2. Are all buildings and equipment claimed as exempt used solely for religious worship, including any building in the course of construction? Yes No SAMPLE
3. Is the land claimed as exempt required for the convenient use of these buildings? Yes No4. Is all real property used by the churchAssessorupon which exemption is claimed for parking purposes necessarily and reasonably required for the parking of automobiles of persons attending or engaged in religious worship or religious activity, and which is not at other times used for commercial purposes? Yes No Commercial purposes does not include the parking of vehicles or bicycles, the revenue of which does not exceed the ordinary and necessary costs of operating and maintaining the property for parking purposes. Leased property used for parking purposes is eligible for exemption only if the congregation of the church, religious congregation, or sect is no greater than 500 members.
4. List all uses of the property: Contact
5. a. Is an elementary school and/or secondary school being operated at this location? Yes No b. Is a children’s day care center being operated at this location (a children’s day care center includes licensed nursery schools, preschools, and infant care centers)? Yes No Note: If the answer is YES to a. or b. above, the property is not eligible for the Church Exemption. If the property is both owned and operated by the church and used for religious worship, preschool purposes, nursery school purposes, kindergarten purposes, school purposes of less than collegiate grade (grades 1 - 12), or for the purposes of both schools of collegiate grade and schools of less than collegiate grade, the claimant may qualify for the Religious Exemption. The Religious Exemption has a "one-time filing" provision and should be filed by February 15; contact the Assessor. The claimant may wish instead to annually file by February 15 for the Welfare Exemption. THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION

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

BOE-262-AH (P2) REV. 12 (05-25)

7. Is the real property listed on this claim owned by the church? Yes No If NO, state the name and address of owner: OWNER NAME

   MAILING ADDRESS (NUMBER AND STREET/P. O. BOX) CITY, STATE, ZIP CODE

8. Is leased property, if any, used by the church for parking purposes? Yes No If YES, is the congregation of the church, religious denomination, or sect greater than 500 members? Yes No If YES, the property, or portion thereof, so used is not eligible for exemption.

Note: The benefit of a property tax exemption must inure to the church; if the lease or rental agreement for any leased property does not specifically provide that the church exemption is taken into account in fixing the terms of agreement, the church shall receive a reduction in rental payments, or a refund of such payments, if paid, for each month of occupancy (or use), or portion thereof, during the fiscal year equal to one-twelfth of the property taxes not paid during such fiscal year by reason of the Church Exemption. The assessor may request a copy of the lease or rental agreement. 9. Are bingo games being operated on this property? If YES, a claim for the Welfare Exemption must be filed with the Assessor by February 15 each year for the property, or portion of the property so used, to be exempt. Yes No 10. Is any portion of this property being used for living quarters for any person? If YES, describe that portion: Yes No Form Note: Living quarters are not eligible for the Church or Religious Exemptions. Certain living quarters may be exempt under the Welfare Exemption. Contact the Assessor. 11. Is any portion of this property vacant and/or unused? Yes No If YES, describe that portion: ONLY 12. Has any portion of this property been rented to, leased to, or been used and/or operated by some person or organization other than the claimant since 12:01 a.m., January 1 last year? Yes No a. If property is leased to another church, provide the name and mailing address: Actual CHURCH NAME

MAILING ADDRESS (NUMBER AND STREET/P. O. BOX) CITY, STATE, ZIP CODE for b. If property is leased to an organization other than a church, provide the name, type of organization and frequency of use; attach additional sheets if necessary. NAME TYPE FREQUENCY

NAME TYPE FREQUENCY SAMPLE

13. Has there been any change in the use of the property or any construction commenced and/or completed on this property since 12:01 a.m., January 1 last year? Yes No If YES, describe: Assessor

14. Is any equipment or other property at this location being leased or rented from someone else? Yes No If YES, list the name and address of the owner and the type, make, model, and serial number of the property. If the property listed is not used exclusively for religious worship, please state the other uses of the property (attach schedule as necessary): Whom should we contact during normal business hours for additional information? Contact

NAME TITLE

DAYTIME TELEPHONE EMAIL ADDRESS ( ) CERTIFICATION I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and all information herein, including any accompanying statements or materials, is true, correct, and complete to the best of my knowledge and belief. SIGNATURE OF PERSON MAKING CLAIM TITLE t NAME OF PERSON MAKING CLAIM DATE