The Religious Exemption may be claimed on property owned by a religious organization and used exclusively for religious purposes (Revenue and Taxation Code §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. 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.
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 claim must be filed by February 15 to receive the full exemption for property owned or leased on the January 1 lien date.
Download the form linked below to file a claim for the Religious Exemption in Tulare County.
