BOE-265

Source: https://www.boe.ca.gov/proptaxes/pdf/sample-boe265.pdf

This page watermarked sample only. BOE-265 (P1) REV. 14 (05-25) Contact Assessor for actual form. CEMETERY EXEMPTION CLAIM This claim is filed for fiscal year 20____ - 20____

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

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.

NAME AND ADDRESS OF OWNER OF LAND AND BUILDINGS (if different from person making claim)

NAME OF ORGANIZATION/CORPORATE NAME FROM ARTICLES (IF INCORPORATED)

PARCEL NUMBERADDRESS OF PROPERTY (CITY, COUNTY, ZIP CODE) ASSESSOR’SForm

OWNER - PROFIT OR NON-PROFIT Yes No Is the owner organized (or operating) for profit? Yes No Is the owner incorporated as a non-profit corporation? ONLY If yes, enter the dates of incorporation and amendments: _______________________________________________________USE OF PROPERTY Actual Check all that apply. The property is used or held exclusively for the burial or other permanent deposit of the human dead or for the care, maintenance, or upkeep of such property or such dead. for The property is not used or held for profit. EXEMPTION Check only one box unless claim covers both inactive and active cemeteries. The exemption is claimed for the following described inactive property which constitutes and is used exclusively as a cemetery, no portion of which is being leased, rented, or held for sale by the claimant. Enter the Assessor’s parcel number or legal description: (if this box is checked and the exemption is not claimed for other properties, sections A and b need not be completed) SAMPLE

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The exemption is claimed for the cemetery properties described on the attached property information section(s). FOR ASSESSOR'S USE ONLY Whom should we contact during normal Assessor business hours for additional information? Received by (Assessor’s designee) NAME

of (county or city) ADDRESS (street, city, state, zip code)

on (date)

Number of Section A in claim DAYTIME PHONE NUMBER Contact ( ) 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. NAME OF PERSON MAKING CLAIM

SIGNATURE OF PERSON MAKING CLAIM TITLE DATE t

THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION.

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BOE-265 (P2) REV. 14 (05-25) Cemetery / Property Name _______________________ SECTION A: INFORMATION CONCERNING THE PROPERTY Claimants must complete separate copies of this section for each property for which exemption is sought. Please read instructions before completing. 1: PROPERTY DESCRIPTION NAME OF ORGANIZATION

ADDRESS OF THIS PROPERTY (street, city, state, zip code) COUNTY

ASSESSOR’S PARCEL NUMBER OR LEGAL DESCRIPTION

Declaration of Dedication. Date recorded _________________ Dedication or zoning not required.
Declaration of Intention. Date recorded ___________________ Reason: __________________________________

Zoning or Cemetery Use Permit. Date granted _____________ Total acres of parcel: _____________

2: OWNER AND OPERATOR claimant is: List the name of any organization which owns or operates Owner and Operator the property other than claimaint: ____________________ Owner only ______________________________________________ Operator only of the cemetery and claims exemption on the: ______________________________________________ Land ______________________________________________ Form Buildings and other improvements ______________________________________________ Personal property listed herein ______________________________________________ 3: LEASED OR RENTED TO OTHERS ONLY Yes No Is any portion of the property described above rented, leased, or being used or operated by some other person or organization? If yes, describe that portion and its use, and attach a copy of the lease (rental) agreement: ___________ _______________________________________________________________________________________________ Yes No Is any equipment or other property at this location being leased,Actualrented, or consigned from someone else? If yes, attach a list that includes the name and address of the owner and the quantity and description of the property. Property so listed is not subject to the exemption and will be assessed by the Assessor if owned by a taxable entity. 4: LAND USE for cemetery and related uses: Number of acres of burial sites in use or offered for sale: _________ Number of acres of land used for mausolea: _________ Number of acres of land used for other building sites, Total number of mausolea: _________ excluding mausolea and columbaria: _________ Number of acres of land used for columbaria: _________ Number of acres of developed roads and parking areas: _________ Total number of columbaria: _________Number of acres for walkways and gardens: Number of acres of land usedSAMPLEfor all other cemetery uses: _________ noncemetery uses: Number of acres not developed (unused): _________ Total acres of parcel: ____________ Number of acres of land used for other purposes, Note: Total must equal the total reported in the propertyincluding buildings: Assessor acreage description. 5: BUILDINGS AND IMPROVEMENTS EXCLUDING MAUSOLEA AND COLUMBARIA SITES

building number or name principal use other use or uses Contact

6: PERSONAL PROPERTY

description principal use other use or uses

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BOE-265 (P3) REV. 14 (05-25) SECTION B: INVENTORY OF UNSOLD BURIAL SITES AND CRYPTS This section must be completed by profit making organizations. Nonprofit claimants need not answer the following questions. For purposes of this section, Developed Cemetery Plots, Crypts, and Niches that are broker-held plots are to be included as Unsold Inventory. Please read instructions before completing.

7: DEVELOPED CEMETERY PLOTS, LAWN CRYPTS, AND LAWN NICHES

Total number number sold unsold inventory
cemetery plots
lawn crypts
lawn niches

8: CRYPTS AND NICHES

Do not include preconstruction sales of crypts or niches if construction had not commenced prior to January 1. 1. MAUSOLEA Total number number sold Formunsold inventory indoor crypts (spaces) outdoor crypts (spaces) niches ONLY 2. MAUSOLEA Total number number sold unsold inventory indoor crypts (spaces) Actual outdoor crypts (spaces) niches for 3. MAUSOLEA Total number number sold unsold inventory indoor crypts (spaces) outdoor crypts (spaces) niches

1. COLUMBARIA Total number number sold unsold inventory SAMPLE
niches

2. COLUMBARIA Total number number sold unsold inventory Assessor
niches

3. COLUMBARIA Total number number sold unsold inventory
niches Contact

Attach additional sheets if needed.

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BOE-265 (P4) REV. 14 (05-25)

INSTRUCTIONS FOR FILING CLAIM FOR PROPERTY TAX EXEMPTION UNDER THE CEMETERY EXEMPTION PROVISIONS

FILING OF CLAIM Claims for the cemetery exemption must be signed and filed with the county Assessor.

An officer or duly authorized representative of the organization owning the property must sign the claim.

The Assessor will supply claim forms.

TIME FOR FILING To receive the full exemption the claim must be filed each year on or before February 15. Only 90 percent of any tax or penalty or interest thereon may be canceled or refunded when a claim is filed between February 16 of the current year and January 1 of the following calendar year; if the application is filed thereafter, only 85 percent of any tax or penalty or interest thereon may be canceled or refunded. In no case, however, is the tax, penalty, and interest for a given year to exceed $250.

PREPARATION OF CLAIM All claimants must execute the claim and, except where an exemption is being claimed for inactive cemetery property, provide the property information requested in Section A. Only claimants organized for profit need complete Section B. All questions must be answered. If you do not answer all the questions, your claim may be denied. Leave no blanks; use “no,” “none,” or “not applicable” where needed. Form If the entire property is not qualified, a partial exemption will be granted for any portion which satisfies the requirements.

FISCAL YEAR The fiscal year for which an exemption is sought must be entered correctly. The proper fiscal year follows the lien date (12:01 a.m., January 1) as of whichthe taxable or exempt status of the property is determined. For example, a personONLYfiling a timely claim in February 2011 would enter “2011-2012” on line four of the claim; a “2010-2011” entry on a claim filed in February 2011 would signify that a late claim was being filed for the preceding fiscal year.

USE OF PROPERTYCheck the appropriate box to indicate whether or not the owner is organized or operates Actualfor profit. If organized as a nonprofit corporation, enter the date(s) of incorporation and any amendments to the articles of incorporation on line 6.

A nonprofit organization filing for the first time must attach a certified copy of the Articles of Incorporation or comparable instrument for unincorporated organizations, together with all amendments and revisions thereto.After the first filing, only subsequent amendments or revisions to the articles or comparable for instrument need be submitted with each claim. Approval of your claim for cemetery exemption cannot be given if proper documentation is not on file in the Assessor’s Office.

EXEMPTION Check the appropriate box and enter the Assessor’s parcel number or legal description when required. If necessary, use the back of the claim for lengthy legal descriptions or attach an additional sheet. This completes the claim only for organizations claiming a total exemption of an inactive cemetery property, in which no portion is being leased, rented, or held for sale by the claimant. Claims for all other properties must include Section A. SAMPLESECTION A: INFORMATION CONCERNING THE PROPERTY

Except as indicated in the preceding paragraph, Section A is to be completed by both profit-making and nonprofit cemetery organizations. A separate Section A must be completed and filed for each property for which total or partial exemption is sought. The information furnished must be restricted to theparticular property. Give the exact name ofAssessorthe organization, address of the property, and the county of location.

The term property as used here means any operating unit of property consisting of one parcel or several contiguous parcels for which an exemption is sought even though there may be several improvements and separate buildings thereon. All personal property for which an exemption is sought should be listed. If more than one Section A is filed, each Section A should be numbered for convenient reference.

PROPERTY DESCRIPTION List each parcel on which a portion of the operating cemetery is located. Enter the Assessor’s parcel number(s) or legal description(s). Indicate the total area (in acres) of all parcels. Use additional sheets if necessary. If the owner has recorded a “Declaration of Intention” or “Declaration of Dedication” of the property for which the exemption is claimed, or if cemetery zoning or a special use permit was granted for the property, check the appropriate box(es) and enter the corresponding date(s) or recorder’s reference(s). If dedication and zoning are not required, check the corresponding box and explain. Contact OWNER AND OPERATOR Check the appropriate boxes to identify the owner and operator of the property and the classifications of property for which total or partial exemption is sought. If an organization or individual other than the claimant owns or operates the property, identify the organization or individual in the space provided.

LEASED OR RENTED TO OTHERS If any portion of the property is rented, leased, or being used or operated by some other person or organization, copies of their leases or agreements must be submitted. If the leases or other agreements have been filed in prior years, it is only necessary to attach copies of subsequent extensions, modifications, and changes.

LAND USE Designate the exact acreage for each use. Report one combined figure for all building sites other than mausolea and columbaria, which must be shown separately. Report appurtenant walkways, gardens, and parking lots separately. The total acreage includes both cemetery and noncemetery uses.

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BOE-265 (P5) REV. 14 (05-25)

BUILDING AND IMPOROVEMENTS List all buildings and other improvements on the land, such as mausolea, columbaria, chapels, corporation yard improvements, irrigation systems, mortuaries, and crematoria (do not include landscaping). List separately any improvements used partially for exempt purposes and partially for taxable purposes. Use additional sheets if necessary. Principal use column: List the principal use of each. Other use or uses column: List all other uses of specific buildings and improvements. Enter “none” if there is no other use.

PERSONAL PROPERTY List all personal property for which an exemption is sought. Group items into broad categories such as cemetery maintenance tools and equipment, grave digging equipment, and office furniture. List separately any personal property used partially for exempt purposes and partially for taxable purposes. Principal use column: Indicate the principal use of the property (e.g., maintaining cemetery grounds). Other use or uses column: List any other uses (e.g., farming). Enter “none” if there is no other use. Leased personal property should be listed in the LEASED OR RENTED TO OTHERS section.

SECTION B: INVENTORY OF UNSOLD BURIAL SITES, CRYPTS, AND NICHES

Section B must be completed by all profit-making organizations (any claimant answering “yes” to question 5) seeking the cemetery exemption. List the owner’s inventory of unsold burial sites, crypts, and niches as of 12:01 a.m., January 1. Include those acquired by the owner through trades or defaulted contracts as unsold.

DEVELOPED CEMETERY PLOTS, LAWN CRYPTS, AND LAWN NICHES Report cemetery plots in terms of number of burial sites and crypts. Land developed as burial sites, which are either in use or being offered for both at-need and pre-need sales, is to be reported separately from land designated and offered only for pre-need sales. Show (1) the total number, (2) the number sold, and (3) the unsold inventory. Developed burial sites row: report “developed” plots located in operating units of the cemetery in which burial activity takes Formplace. Offered for pre-need sales only row: Limit number to plots in operating units of the cemetery which remain undeveloped or in a semi-developed state and in which no burial activity takes place.

CRYPTS AND NICHES Show (1) the total number of crypts or niches, (2) the number sold, and (3) the inventory on hand. Do not report preconstruction sales if construction had ONLYnot commenced prior to the lien date.

ADDITIONAL INFORMATION Upon request, the owner and the operator must furnish additional information to the Assessor. The Assessor may institute an audit or verification of the Actualoperations of the claimant. for SAMPLE Assessor Contact