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Frequently Asked Questions

Who Can Claim The Religious Exemption?

The Religious Exemption may be claimed on property owned by a religious organization and used exclusively for religious purposes. (See Revenue and Taxation Code section 207.) 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. To apply for the Religious Exemption, the church must file claim form BOE-267-S, Religious Exemption, with the county assessor where the property is located. The form is available from the county assessor. 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. You only need to apply one time for the Religious Exemption. Once it is granted, the exemption remains in effect until it is terminated or the property is no longer eligible.

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1. What is the Welfare Exemption?
2. How does an organization file a claim for the Welfare or Veterans' Organization Exemption?
3. When must a claim for the Welfare or Veterans' Organization Exemption claim be filed?
4. What documents do I file with the assessor to request a Welfare or Veterans' Organization exemption from property taxes?
5. What documents do I file with the BOE to request an Organizational Clearance Certificate?
6. According to the Internal Revenue Service, my nonprofit organization is a section 501(c)(3) organization and, therefore, exempt from income taxes. Why must we file separately for a Welfare Exemption
7. The assessor determined that the property was not eligible for the welfare or veterans' organization exemption. What is my recourse if I do not agree?
8. Who Can Claim The Church Exemption?
9. Who Can Claim The Religious Exemption?
10. What Is The Disabled Veteran Exemption And Who Can Qualify?
11. Can I Receive Both The Disabled Veterans Exemption and the Homeowners Exemption?
12. What Is The Definition Of A Principle Place Of Residence?
13. What Is The Difference Between A Property Tax Exemption And An Exclusion?