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. (See Revenue and Taxation Code section 206.) 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. To apply for the Church Exemption, a claim form must be filed each year with the assessor of the county where the property is located. If a church owns and uses property and also allows another church to use that property, both churches must file Church Exemption claim forms. In the case of leased property, The church or religious organization leasing the property (lessee) may file a Church Exemption claim form, or The owner/lessor may file a Lessor's Exemption Claim form and have the user/lessee church complete the affidavit stating that the user/lessee church uses the property only for religious worship. The appropriate forms are available from the county assessor. They are BOE-262-AH, Church Exemption, and BOE-263, Lessor's Exemption Claim (if the property is leased). To receive the full 100 percent exemption for property owned or leased on the January 1 lien date, the claim must be filed by February 15. For example, to receive the exemption for fiscal year 2007-08, which runs from July 1, 2007, through June 30, 2008, the claim must be filed by February 15, 2007. The following links provide additional information on the Church Exemption.