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The Cemetery Exemption is available to property used or held for the permanent deposit of human dead, or for the care and maintenance of the property or the dead, except when used or held for profit. The purpose of the Cemetery Exemption is to protect the final resting place of the human dead.
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Dear Claimant:
Your organization was allowed the Cemetery Exemption for 2015 on all or a portion of its property. The Cemetery Exemption is available only to property which is owned by a nonprofit corporation and used exclusively for the burial or other permanent deposit of the human dead and property used or held exclusively for the care, maintenance or upkeep of such property or such dead. Under a one-time filing rule or requirement, the Cemetery Exemption will remain in effect until all or a part of the property is used for activities that are outside the scope of the Cemetery Exemption.
If, as of January 1, 2016, you still own the property and the activities conducted on the property have not changed since January 1, 2015, answer the question on the card "yes" and sign and return the card to the Assessor. The Assessor will continue the exemption. If you do not return the card, it may result in an on-site inspection to verify that the property continues to be used for exempt activities.
If, as of January 1, 2016, you no longer own the property or activities other than cemetery activities are taking place on the property, answer the question on the card "no" and sign and return the card to the Assessor within 30 days, so that the exemption can be modified 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 circumstances are those that may disqualify all or part of the property for the exemption:
This site is updated at least annually.
Forms for use in 2022 will be available starting January 1st, 2022.
This is a California Counties and BOE website. The
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.
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.