CHURCH EXEMPTION
PROPERTY USED SOLELY FOR RELIGIOUS WORSHIP
BOE-262-AH (P1) REV. 10 (05-19)
This claim is led for scal year 20____ - 20____.
(Example: a person ling a timely claim in January 2011 would
enter "2011-2012.")
To receive the full exemption, this claim must be led 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.
NAME AND MAILING ADDRESS
(Make necessary corrections to the printed name and mailing address)
THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION
WEBSITE ADDRESS (IF ANY)
MAILING ADDRESS (NUMBER AND STREET/P. O. BOX)
CITY, STATE, ZIP CODE
NAME OF CHURCH, ORGANIZATION, ETC.
5. List all uses of the property:
CITY, COUNTY, ZIP CODE
ADDRESS OF PROPERTY (NUMBER AND STREET)
ASSESSOR’S PARCEL NUMBER
DATE PROPERTY WAS FIRST USED BY CLAIMANT
2. Are all buildings and equipment claimed as exempt used solely for religious worship, including any building in the course of construction?
6. a. Is an elementary school and/or secondary school being operated at this location?
b. Is a children’s day care center being operated at this location (a children’s day care center includes licensed nursery schools, preschools,
and infant care centers)?
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 ling" provision and should be led by February 15; contact the Assessor. The claimant
may wish instead to annually le by February 15 for the Welfare Exemption.
3. Is the land claimed as exempt required for the convenient use of these buildings?
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
Yes No
Yes No
Yes No
Yes No
FOR ASSESSOR’S USE ONLY
Received
Approved
Denied
Reason for denial
1. Owner and operator: (check applicable boxes)
Claimant is:
Owner and operator Owner only
Operator only
and claims exemption on all
Land Buildings and improvements
Personal propertyand/or
Commercial purposes
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.
does not include the parking of vehicles or bicycles, the revenue of which does not exceed the ordinary and necessary
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.
t
SIGNATURE OF PERSON MAKING CLAIM
TITLE
DATE
NAME OF PERSON MAKING CLAIM
BOE-262-AH (P2) REV. 10 (05-19)
7. Is the real property listed on this claim owned by the church?
8. Is leased property, if any, used by the church for parking purposes?
9. Are bingo games being operated on this property? If YES, a claim for the Welfare Exemption must be led with the Assessor by February 15
each year for the property, or portion of the property so used, to be exempt.
10. Is any portion of this property being used for living quarters for any person? If YES, describe that portion:
11. Is any portion of this property vacant and/or unused?
12. Has any portion of this property been rented to, leased to, or been used and/or operated by some person or organization other than the claimant
since 12:01 a.m., January 1 last year?
13. Has there been any change in the use of the property or any construction commenced and/or completed on this property
since 12:01 a.m., January 1 last year?
14. Is any equipment or other property at this location being leased or rented from someone else?
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.
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 le a claim for the Welfare Exemption. Contact the Assessor.
a. If property is leased to another church, provide the name and mailing address:
Note: The benet of a property tax exemption must inure to the church; if the lease or rental agreement for any leased property does not
specically provide that the church exemption is taken into account in xing 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 scal year equal to
one-twelfth of the property taxes not paid during such scal year by reason of the Church Exemption. The assessor may request a copy of the
lease or rental agreement.
If YES, the property, or portion thereof, so used is not eligible for exemption.
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
If NO, state the name and address of owner:
If YES, describe that portion:
If YES, describe:
OWNER NAME
MAILING ADDRESS (NUMBER AND STREET/P. O. BOX)
CITY, STATE, ZIP CODE
CHURCH NAME
MAILING ADDRESS (NUMBER AND STREET/P. O. BOX)
CITY, STATE, ZIP CODE
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):
If YES, is the congregation of the church, religious denomination, or sect greater than 500 members?
Whom should we contact during normal business hours for additional information?
NAME
DAYTIME TELEPHONE EMAIL ADDRESS
TITLE
( )
b. If property is leased to an organization other than a church, provide the name, type of organization and frequency of use; attach additional
sheets if necessary.
NAME
NAME
TYPE
TYPE FREQUENCY
FREQUENCY