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Tulare County

Office of the Assessor/Clerk-Recorder

Religious Exemption - Change in Eligibility

Once a Religious Exemption is approved, the Assessor's Office annually mails form BOE-267-SNT, Religious Exemption Change in Eligibility or Termination Notice, to property owners who received the exemption in the prior year. This form asks whether the property is still being used for an exempt purpose.

You must notify the Assessor’s Office if:

  • The property has been sold, or

  • As of January 1 of the current year, all or part of the property is used for a non-qualifying activity.

If a portion of the property that was previously denied an exemption is now being used for an eligible activity, please inform our office so we can adjust the exemption accordingly.

Important: If a property is no longer eligible for the exemption, you must notify the Assessor’s Office and terminate the exemption. Failure to do so may result in penalties of up to $250.

Please return the form by the deadline specified on it. However, if you miss the deadline, you may still file a termination notice by February 15.

 

Please click below to download the form:

BOE 267-SNT

Change in Eligibility or Termination Notice