Form BOE-262-AH, Church Exemption Property Used Solely for Religious Worship, is the claim that a church or similar organization files with the Los Angeles County Office of the Assessor to request the Church Exemption. It is one of the Los Angeles County property tax forms listed on the Assessor's forms page. The claim covers one property for one fiscal year and must be filed by 5:00 p.m. on February 15 to receive the full exemption. On FillingPDF you can fill out the form online and download or print the completed PDF; the Assessor publishes the original PDF at the official source link.
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What is BOE-262-AH / ASSR-139?
Form BOE-262-AH, Church Exemption Property Used Solely for Religious Worship, is the claim filed with the Los Angeles County Office of the Assessor by a church or religious organization to request the Church Exemption for property used solely for religious worship.
The Assessor lists the form as BOE-262-AH / ASSR-139. Both codes are printed on it, with the revisions REV. 12 (05-25) and ASSR-139 (Rev. 10-25). The claim is made for a stated fiscal year, written as 20__ - 20__, and it identifies the claimant, the property address and the Assessor's parcel number.
The form then tests the exemption through 14 numbered questions. They cover whether the claimant owns and operates the property, whether the buildings, equipment, land and any parking are used solely for religious worship, whether a school or children's day care center operates there, who owns the real property, and whether the property is leased, rented to others, vacant, used for bingo or used for living quarters. Since some answers make part or all of the property ineligible, the questionnaire also works as the Assessor's eligibility screen.
The form is not the only exemption claim for church-related property. The Assessor also lists the Religious Exemption (BOE-267-S / ASSR-140) and the Claim for Welfare Exemption (BOE-267-A, annual filing). The form itself points to those exemptions for properties it excludes. The completed claim is signed under penalty of perjury, and the form states that it is subject to public inspection.
Who needs to file BOE-262-AH / ASSR-139?
A church, religious organization or similar claimant that owns and/or operates property in Los Angeles County used solely for religious worship files this claim with the Assessor. Question 1 asks whether the claimant is the Owner and operator, Owner only or Operator only, and whether the exemption is claimed on land, buildings and improvements and/or personal property.
Conditions and exclusions printed on the form:
- If an elementary or secondary school, or a children's day care center (including licensed nursery schools, preschools and infant care centers), operates at the location, the property is not eligible for the Church Exemption.
- Living quarters are not eligible for the Church or Religious Exemptions. Certain living quarters may be exempt under the Welfare Exemption; the form tells you to contact the Assessor.
- Leased property used for parking is eligible only if the congregation, denomination or sect is no greater than 500 members.
- Property where bingo games are operated needs a Welfare Exemption claim, filed by February 15 each year.
A church that owns and operates property used for worship together with preschool, nursery school, kindergarten or school purposes may qualify for the Religious Exemption, which has a one-time filing provision. Contact the Assessor about it. A claimant who no longer seeks an exemption at the location checks the box provided and returns the signed form.
When to file BOE-262-AH / ASSR-139
To receive the full exemption, the claim must be filed by 5:00 p.m. on February 15. You enter the fiscal year the claim covers at the top of the form, in the format 20__ - 20__. The form's example says that a person filing a timely claim in January 2011 would enter "2011-2012."
Several questions look back to a fixed date. Questions 12 and 13 ask about rentals, leases, other users, changes in use and construction since 12:01 a.m., January 1 last year.
If you no longer seek an exemption at the location, you do not file a new claim. Check the box that says so, enter the date vacated, sign the form and return it to the Assessor. The form sets no other deadline and prints no processing time.
Documents you need
- A copy of the lease or rental agreement, if the Assessor requests it, for leased real property listed on the claim (note under line 8).
- Additional sheets listing each organization other than a church that uses the property, with its name, type and frequency of use, if the space on line 12b is not enough.
- A schedule for leased or rented equipment or other property, if the space in line 14 is not enough; list the owner's name and address and the type, make, model and serial number.
- A schedule of other uses of leased or rented property in line 14 that is not used exclusively for religious worship, if needed.
How to fill out BOE-262-AH / ASSR-139
Enter the fiscal year
At the top, write the fiscal year the claim covers in the format 20__ - 20__. The form's example is a timely claim filed in January 2011, which enters "2011-2012."
Correct the name and mailing address
Review the printed name and mailing address and make any necessary corrections. Leave the "For Assessor's Use Only" boxes (Received, Approved, Denied, Reason for denial) blank.
Mark the box if you vacated
Check the box only if you no longer seek an exemption at this location, and enter the date vacated. Then sign and return the form.
Complete the claimant and property block
Enter the name of the church or organization, website address (if any), mailing address, city, state and ZIP code. Add the property address, Assessor's parcel number, city, county, ZIP code and the date the claimant first used the property.
Describe your ownership (line 1)
Check Owner and operator, Owner only or Operator only. Then check Land, Buildings and improvements and/or Personal property for the items on which you claim exemption.
Answer the worship-use questions (lines 2-4)
Answer Yes or No on whether all buildings and equipment are used solely for religious worship, whether the land is required for convenient use of the buildings, and whether parking property is necessarily and reasonably required for worship and not used commercially.
List uses and check for schools (lines 5-6)
List all uses of the property on line 5. On line 6, answer whether an elementary or secondary school or a children's day care center operates there; Yes to either makes the property ineligible for the Church Exemption.
Report ownership and leased parking (lines 7-8)
Say whether the church owns the real property; if not, enter the owner's name and address. For leased parking, answer whether the congregation is greater than 500 members.
Answer bingo, living quarters and vacancy (lines 9-11)
Answer each Yes or No. Describe the portion used for living quarters on line 10 and any vacant or unused portion on line 11.
Report rentals and changes (lines 12-13)
Say whether anyone else rented, leased or used the property since 12:01 a.m., January 1 last year. Give the church name and address (12a) or the name, type and frequency for other organizations (12b), and describe any change in use or construction on line 13.
List leased equipment (line 14)
If equipment or other property is leased or rented from someone else, give the owner's name and address and the type, make, model and serial number, and state any other uses. Attach a schedule if needed.
Add a contact person
Enter the name, title, daytime telephone and email address of the person the Assessor should contact during normal business hours.
Sign, review and download the PDF
Enter the signature, title, printed name and date in the certification, which is made under penalty of perjury. Review every answer, then download or print the completed PDF from FillingPDF and return it as described under How to submit.
How to submit BOE-262-AH / ASSR-139
The form's instruction is to sign it and return it to the Assessor, meaning the Los Angeles County Office of the Assessor. The form prints no mailing address, portal or appointment rule of its own.
- What to return: the completed and signed claim, with any extra sheets your answers require (see the list of attachments).
- Where to look: the Assessor's forms page at https://assessor.lacounty.gov/forms lists this form as BOE-262-AH / ASSR-139. Contact the Assessor for current ways to return it.
- Deadline: the Assessor must have the claim by 5:00 p.m., February 15 for the full exemption.
The form names a contact person, with a daytime telephone number and email address, whom the Assessor may call during normal business hours. The claim is subject to public inspection. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Filing after 5:00 p.m. on February 15 and expecting the full exemption; the form says the claim must be filed by that time to receive it.
- Claiming the Church Exemption for a property where an elementary or secondary school or a children's day care center operates; a YES to line 6a or 6b makes it ineligible.
- Claiming leased parking property when the congregation is greater than 500 members; the form says such property is not eligible.
- Including living quarters in the claim; the form says living quarters are not eligible for the Church or Religious Exemptions.
- Ignoring bingo on line 9; if bingo is operated, the form requires a Welfare Exemption claim by February 15 each year.
- Leaving the fiscal year blank or entering a wrong format instead of 20__ - 20__, such as "2011-2012" for a claim filed in January 2011.
- Leaving the printed name and mailing address uncorrected when they are wrong; the form asks for necessary corrections.
- Returning the form unsigned or without the claimant's title and date; the certification is made under penalty of perjury.
Frequently asked questions
What is Form BOE-262-AH?
Form BOE-262-AH is the Los Angeles County Office of the Assessor claim for the Church Exemption on property used solely for religious worship. It is also printed as ASSR-139. The claimant answers 14 questions about ownership, use, leases and changes, then signs under penalty of perjury.
When is the BOE-262-AH church exemption claim due?
By 5:00 p.m. on February 15 to receive the full exemption. You write the fiscal year the claim covers at the top of the form as 20__ - 20__; for example, a timely claim filed in January 2011 enters 2011-2012.
Can a property with a preschool or school get the Church Exemption?
No. If an elementary or secondary school or a children's day care center, including licensed nursery schools, preschools and infant care centers, operates at the location, the form says the property is not eligible. The claimant may qualify for the Religious Exemption instead; contact the Assessor.
Can church parking lots be exempt?
Yes, if the real property is necessarily and reasonably required for parking by people attending or engaged in religious worship or activity, and is not otherwise used for commercial purposes. Leased parking property qualifies only if the congregation is no greater than 500 members.
Where do I send the church exemption claim?
The form says to sign it and return it to the Assessor, the Los Angeles County Office of the Assessor. It prints no address or portal, so check the Assessor's forms page at assessor.lacounty.gov/forms or contact the office to confirm how to return it.
What do I do if the church has left the property?
Check the box that says you no longer seek an exemption at this location, enter the date vacated, sign the form and return it to the Assessor. You do not need to answer the remaining questions to do this.
Are living quarters or bingo covered by the Church Exemption?
No. Living quarters are not eligible for the Church or Religious Exemptions, though certain living quarters may be exempt under the Welfare Exemption. If bingo is operated on the property, a Welfare Exemption claim must be filed by February 15 each year for that portion.
Can I fill out Form BOE-262-AH online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with the Assessor, and it does not file the claim; you return it to the Assessor yourself.
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