Skip to main content
Cal Assessor
e-Forms

Orange: BOE-262-AH

Orange: BOE-262-AH for 2016

CHURCH EXEMPTION CLAIM

       -   
(Example: a person filing a timely claim in January 2011 would enter "2011-2012.")
  • Details

    To receive the full exemption, this claim must be filed with the Assessor by February 15.


    Check here if you no longer seek an exemption at this location. Sign and return this form to the Assessor.

    1.   Owner and operator: (check applicable boxes)
    Owner and operator Owner only Operator only

    Personal property Land Buildings and improvements

    2.   Are all buildings and equipment claimed as exempt used solely for religious worship, including any building in the course of construction?

    Yes No

    Yes No

    4.  Is all real property used by the church upon 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.


    5.  List all uses of the property:
    Yes No
    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.


    Yes No

    If NO, state the name and address of owner:


    Yes No

    If YES, is the congregation of the church, religious denomination, or sect greater than 500 members?

    Yes No

    Note: The benefit of a property tax exemption must inure to the church; if the lease or rental agreement 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.


    Yes No

    Yes No

    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.


    Yes No

    Yes No

    a. If property is leased to another church, provide the name and mailing address:

    b. If property is leased to an organization other than a church, provide the name, type of organization and frequency of use.

    Note: Property used by others (except for worship only) is not eligible for the Church Exemption. It may be exempt if the claimant (owner) and the user/operator both file a claim for the Welfare Exemption. Contact the Assessor.


    Yes No

    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?


  • CERTIFICATION

    I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and all information hereon, including any accompanying statements or documents, is true, correct, and complete to the best of my knowledge and belief.


Please provide all required information

BOE Logo


News and Info

This site is updated at least annually.

Forms for use in 2016 will be available starting January 1st, 2016.

Site Info

Cal Assessor e-Forms!

This is a California Counties and BOE website. The e-Forms Site provides specific and limited support to the filing of California property tax information.

Only property tax related forms are available at this site. No individual data or information is maintained at this site or can be accessed through this site.

Contact Us

You can contact your County Assessor by using the counties link. The Assessor in the county where the property is located can provide the best and specific assistance.

CAA Logo
  • Copyright © 2016 e-Forms - Modern iConcepts/CAA