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The Religious Exemption is available for real personal property owned by a religious organization. The exemption is only available for real and personal property used by the owner church to 1.) Conduct worship services on the property, or 2.) Conduct worship services on the property and operate one or more schools on the same property, specifically preschools, nursery schools, kindergartens, elementary schools, secondary schools, or any combination thereof.
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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 notice by the Assessor. Penalties for failure to terminate the exemption when no longer eligible are also 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 partial exemption for late filing of the Religious Exemption.) Once granted, the exemption remains in effect until terminated.
IDENTIFICATION OF APPLICANT
Identify 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
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.
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.
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.
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.