Tulare County Seal

Tulare County

Office of the Assessor/Clerk-Recorder

Church Exemption

Church exemption claims must be filed with the Assessor annually on or before February 15 to receive the full exemption.

  • Areas used for non-worship activities or living quarters are not eligible for exemption.
  • For churches leasing property, either the church or Lessor may submit a claim (BOE-263 Lessor’s Claim).  Any reduction in property taxes shall benefit the lessee church.