Church Exemption

The Church Exemption is available for buildings, the land on which they are situated, and equipment used exclusively for religious worship as of 12:01 am January 1 (lien date). It is also available for property owned or used by the church for parking.

Church exemption claims must be filed with the Assessor annually on or before February 15 to receive the full exemption. Areas used for activities other than worship or living quarters are ineligible for exemption. For churches leasing property, either the church or Lessor may submit a BOE-263 Lessor’s Claim. Any reduction in property taxes shall benefit the lessee church. Claims filed between February 16 and December 31 may receive a partial exemption for that year.