BOE-267-S

Source: https://www.boe.ca.gov/proptaxes/pdf/sample-boe267s.pdf

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

BOE-267-S (P1) REV. 12 (05-25) RELIGIOUS EXEMPTION

This claim is filed for fiscal year 20 ____ - 20 ____. (Example: a person filing a timely claim in January 2011 would enter "2011-2012.") This claim must be filed by 5:00 p.m., February 15.

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

Received by
(Assessor’s designee)

of on
(county or city) (date)

IDENTIFICATION OF APPLICANT CORPORATE OR ORGANIZATION NAME OF CHURCH Form dba LOCAL CHURCH NAME

MAILING ADDRESS ONLYCITY, STATE, ZIP CODE

CORPORATE ID (IF ANY) WEBSITE ADDRESS (IF ANY) Actual IDENTIFICATION OF PROPERTY ADDRESS OF PROPERTY (NUMBER AND STREET) for CITY, COUNTY, ZIP CODE ASSESSOR’S PARCEL NUMBER

1. Is this real property owned by the church? Yes No (a) If Yes, enter the date the property was acquired: Enter date first used for church/school purposes: (b) If No, provide the name and address of the owner: Note: If the owner is notSAMPLEanother church, a Church or Welfare Exemption Claim form must be filed. Contact the Assessor.
2. Please check the following, if applicable: (a) The property is owned by an entity organized and operating exclusively for religious purposes. (b) The entity is a nonprofit organizationAssessor (c) No part of the net earnings inures to the benefit of any private individual.

USE OF PROPERTY 3. Are all buildings, equipment, and land claimed used exclusively for religious purposes? Yes No If No, explain:

4. Is there any portion of the property currently under construction? (a) ContactYes No If Yes, is that property intended to be used solely for religious purposes? Yes No (b) Date(s) of construction: (c) Please describe new construction activity:

5. Has any new construction been completed on this property since January 1, 12:01 a.m. last year? Yes No If Yes, provide the date of completion: (a) Date the new construction was put to exempt use: (b) Describe the use of this property:

   THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION

This page watermarked sample only. Contact Assessor for actual form. BOE-267-S (P2) REV. 12 (05-25)

6. Does the real property include property used for parking purposes? Yes No If Yes, is all real property owned by or leased to the church, upon which exemption is claimed for parking purposes, necessarily and reasonably required for 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 Note: 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.

7. Is there a sanctuary (church) used by the owner for religious worship on or adjacent to this property? Yes No If No, a claim for Welfare Exemption must be filed with the Assessor by February 15 each year for the property or portion of the property.

8. Check, as applicable, the type(s) of schools being operated on this property. Preschool Kindergarten Secondary school Nursery school Elementary school Both secondary and college Is the school operated by a religious organization? Yes No

9. Are bingo games being operated on this property? Yes No Form If Yes, a claim for Welfare Exemption must be filed with the Assessor by February 15 each year for the property or portion of the property.

10. Is any equipment or other property at this location being leased or rented from someone else? Yes No If Yes, list in the remarks section the name and address of the owner, and the type, make, model, and serial number of the property. ONLY Note: Leased personal property is eligible for the Religious Exemption if the personal property is used exclusively for religious purposes.

11. Is any portion of this property used for living quarters for any person? Yes No If Yes, describe: Actual

Note: Living quarters are not eligible for either the Religious Exemption or the Church Exemption. The property may be eligible for the Welfare for Exemption - contact the Assessor. 12. Is any portion of this property vacant and/or unused? Yes No If Yes, describe:13. Is any portion of this propertySAMPLEbeing rented to, leased to, used and/or operated by a person or organization other than the claimant? Yes No If Yes, describe that portion, its use, and provide the name and address of the lessee/operator: Assessor

14. Has there been any change in the use of this property since 12:01 a.m., January 1 of last year? Yes No If Yes, describe:

15. Remarks. Contact

    Whom should we contact during normal business hours for additional information?

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. NAME OF PERSON MAKING CLAIM TITLE

SIGNATURE OF PERSON MAKING CLAIM DATE t

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BOE-267-S (P3) REV. 12 (05-25)

INSTRUCTIONS FOR FILING A CLAIM FOR RELIGIOUS EXEMPTION FROM PROPERTY TAX

This affidavit is required under the provisions of sections 206.1, 207, 207.1, 214.4, 251, 255, 257, 257.1, 260, 270, and 271 of the Revenue and Taxation Code.

GENERAL INFORMATION The Religious Exemption may be claimed on property owned by a religious organization and used exclusively for religious purposes. This includes religious worship and school purposes, including preschools, nursery schools, kindergartens, schools of less than collegiate grade, or schools of collegiate grade and less than collegiate grade. The exemption is also available if another church uses the property part time for religious worship and operates a school, provided that the owner church continues to conduct worship services on the property. 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.

The law provides for one-time filing for the Religious Exemption by the claimant and the annual mailing of a termination noticeby the Assessor. Penalties for failure to terminate the exemption when no longer eligible areFormalso a part of the law.

FILING OF AFFIDAVIT To receive the full exemption, this form must be filed with the Assessor by February 15. (Section 270 provides a partialexemption for late filing of the Religious Exemption.) Once granted,ONLYthe exemption remains in effect until terminated.

IDENTIFICATION OF APPLICANT ActualIdentify the corporate or organization name of the church seeking exemption on the property. Include the mailing address, website address (if any), and corporate identification number (if any).IDENTIFICATION OF PROPERTY for Identify the location of the property for which you are seeking exemption. A separate claim form must be filed for each location.

USE OF PROPERTY Please answer all questions in this section of the claim form. SAMPLE Please note that there are three exemptions that may be claimed on church property: the Church Exemption, the Religious Exemption, and the Welfare Exemption. If it does not appear that your organization qualifies under the Religious Exemption, please contact the Assessor. Assessor The Church Exemption may be claimed on property that is owned, leased, or rented by a religious organization and used exclusively for religious worship services. The Church Exemption is the most restrictive of the three exemptions available to a church since the organization’s property must be used solely for religious worship and other activities reasonably necessary for the accomplishment of the church’s religious purposes. The welfare exemption may be claimed on property that is used for other than religious worship and schools, such as housing for clergy, bingo, a convent or a retreat, summer camp, or if the church property is used regularly by a charitable organization. Contact