BOE-267-SNT (P1) REV.24 (05-20)
RELIGIOUS EXEMPTION
CHANGE IN ELIGIBILITY
OR TERMINATION NOTICE
(Section 257.1 of the Revenue and Taxation Code)
NAME AND MAILING ADDRESS
(Make necessary corrections to the printed name and mailing address)
APN(s)
(if other than mailing address)
Dear Claimant:
Your organization was allowed the Religious Exemption for 2020 on all or a portion of its property. The Religious Exemption
is available only to property which is owned by a church and used exclusively for religious worship (church), or religious
worship including a school. 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. Leased real property is not eligible for the Religious
Exemption unless the owner of the leased property is also a religious organization and conducts religious worship
activities (church services 
personal property is eligible for the Religious Exemption if the personal property is used exclusively for
religious purposes. Under a one-  

used for activities that are outside the scope of the Religious Exemption.
If, as of January 1, 2021, you still own the property and the activities conducted on the property have not changed
since January 1, 2020, answer the question on page 2 of this form "yes" and sign and return this form to the Assessor. The Assessor will
continue the exemption. If you do not return this form, it may result in an onsite inspection to verify that the property continues to be
used for exempt activities.
If, as of January 1, 2021, you no longer owned the property or activities other than religious worship or religious worship including a school
were taking place on the property, answer the question on page 2 of this form "no" and sign and return this form to the Assessor within

the exemption, it will result in an escape assessment plus interest and may result in a penalty of up to $250.
The following activities are outside the scope of the Religious Exemption (those activities which are within the scope of either the Church
Exemption or the Welfare Exemption are indicated in parentheses):
a. No activity (no exemption)
b. Parsonage, living quarters (welfare)
c. Thrift store (welfare)
d. Bingo (welfare)
e. Other (non-church or non-school) religious or charitable activities of another organization on your church-owned property

f. Real property owned by a non-church entity but leased to and used exclusively by a church for religious services (church)
If you wish to claim either the Church Exemption or the Welfare Exemption, contact the Assessor immediately: the deadline for timely

of the Church and Welfare Exemptions.
BOB DUTTON
ASSESSOR-RECORDER-COUNTY CLERK
COUNTY OF SAN BERNARDINO
ASSESSOR'S OFFICE
222 W Hospitality Lane
San Bernardino, CA 92415-0311
www.sbcountyarc.org
(909) 387-8307 - 1-877-885-7654
BOE-267-SNT (P2) REV. 24 (05-20)
BOE-267-SNT REV. 24 (05-20)
RELIGIOUS EXEMPTION
CHANGE IN ELIGIBILITY
OR TERMINATION NOTICE (CARD)
(Section 257.1 of the Revenue and Taxation Code)
201
If you do not return this card, it does not of itself
constitute a waiver of exemption as called for by
the California Constitution, but may result in onsite
inspection to verify exempt activity.
NAME AND MAILING ADDRESS
APN(s)
(if other than mailing address)
QUESTION: Will the property to which
the e    201  
  be used exclusively for religious
purposes in the 2021-2022 fiscal year?
SIGNATURE
YES
NO
u
PRINT NAME/TITLE/DATE
TELEPHONE NUMBER (8 a.m. - 5 p.m.)
EMAIL ADDRESS
( )
BOE-267-SNT (CARD)