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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.

There is a Sunday School/Childcare available for those attending services. Are they exempt too?
Yes.
If the Church leases the property, can the Church claim the exemption?
Either the Lessee can claim an exemption on the Church Exemption form or the Lessor can claim the exemption on the Lessors’ Exemption Claim form. A Lessors’ claim must include an affidavit signed by the lessee church attesting to the exempt use of the property.
Our Church has an office, can that be exempt too?
Property used for a church business office may also qualify for the Church Exemption if located on the same premises as the worship services.