The Cemetery Exemption Claim (Form BOE-265) is the form a cemetery organization signs and files with the county Assessor to claim the cemetery property tax exemption; in Los Angeles County that is the Office of the Assessor. It is one of the Los Angeles County property tax exemption forms, and it is filed each year. On FillingPDF you can fill out the form online and download or print the completed PDF; the Assessor supplies the claim forms and receives the claim, as described under How to submit.
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What is BOE-265?
Form BOE-265, Cemetery Exemption Claim, is the claim an organization files with the county Assessor to request a property tax exemption for land, buildings and personal property used or held exclusively as a cemetery. The form also carries the code EXM-265 (Rev. 10-25) in its footer.
The claim has a front page and two optional-by-situation sections. The front page identifies the claimant, the owner, the property, the fiscal year, how the property is used and which exemption box applies, and ends with a certification under penalty of perjury under California law. Section A describes each property: its description, owner and operator, any leased or rented portions, land use in acres, buildings and improvements, and personal property. Section B is an inventory of unsold burial sites, crypts and niches, and is completed only by organizations operating for profit.
Claimants with inactive cemetery property, none of which is leased, rented or held for sale, can check the inactive-property box and complete only the front page. All other claims must include Section A. If only part of the property qualifies, the instructions say a partial exemption is granted for the portion that meets the requirements.
The Assessor's forms page lists a companion form, BOE-265-NT, Cemetery Exemption Change in Eligibility or Termination Notice. The form states that it is subject to public inspection.
Who needs to file BOE-265?
An officer or duly authorized representative of the organization that owns the cemetery property signs and files the claim with the county Assessor. The groups that use it are:
- Nonprofit cemetery organizations, which complete the front page and Section A, and do not complete Section B.
- Organizations organized or operating for profit, which complete the front page, Section A and Section B.
- Claimants with inactive cemetery property used exclusively as a cemetery, with no portion leased, rented or held for sale, who check the inactive-property box and need not complete Section A.
A separate copy of Section A is required for each property for which a total or partial exemption is sought. Where the owner of the land and buildings is a different person from the one making the claim, the form asks for the owner's name and address. An organization that owns or operates the property other than the claimant is named in Section A, item 2.
If you no longer seek an exemption at the location, the form has a box to check, after which you sign and return it to the Assessor.
When to file BOE-265
To receive the full exemption, file the claim every year by 5:00 p.m. on February 15. The form prints this deadline, and the instructions repeat it.
A late claim still has an effect, but a smaller one. Filed between February 16 of the current year and January 1 of the following calendar year, only 90 percent of any tax, penalty or interest can be canceled or refunded. Filed after that, only 85 percent. The instructions also cap the tax, penalty and interest for a given year; ask the Assessor for the current limit.
Enter the fiscal year correctly. It follows the lien date, 12:01 a.m. on January 1, on which the taxable or exempt status of the property is decided. A timely claim filed in February of a year is entered as that year and the next (for February 2011, "2011-2012"); entering the preceding fiscal year signals a late claim. Section B inventory is reported as of 12:01 a.m. on January 1.
Documents you need
- Certified copy of the Articles of Incorporation (or a comparable instrument for an unincorporated organization) with all amendments and revisions, for a nonprofit organization filing for the first time.
- For a nonprofit that has filed before: only the amendments or revisions to its articles or comparable instrument made since the last filing.
- A copy of the lease or rental agreement for any portion of the property rented, leased or used or operated by another person or organization. If filed in prior years, attach only later extensions, modifications and changes.
- A list of any equipment or other property at the location leased, rented or consigned from someone else, giving the owner's name and address and the quantity and description of the property.
- A separate completed copy of Section A for each property for which exemption is sought, except for inactive cemetery property with no portion leased, rented or held for sale.
- Additional sheets for lengthy legal descriptions, extra parcels, extra buildings or improvements, personal property, or more mausolea and columbaria than the form has room for, when needed.
How to fill out BOE-265
Enter the fiscal year
At the top of page 1, complete "This claim is filed for fiscal year 20__ - 20__". Use the fiscal year that follows the January 1 lien date.
Correct the name and mailing address
Under NAME AND MAILING ADDRESS, make any necessary corrections to the printed name and address. Check the box only if you no longer seek an exemption at this location, then sign and return the form.
Identify the owner and organization
Enter the owner of the land and buildings if different from the person making the claim, and the organization or corporate name from the articles if incorporated.
Enter the property address and parcel number
Give the address of the property (city, county, ZIP code) and the Assessor's Parcel Number.
Answer the profit and nonprofit questions
Under OWNER - PROFIT OR NON-PROFIT, answer Yes or No for whether the owner is organized or operating for profit and whether it is incorporated as a non-profit corporation. If yes to the second, enter the dates of incorporation and amendments.
Check how the property is used
Under USE OF PROPERTY, check all boxes that apply: used or held exclusively for burial or other permanent deposit of the human dead, or for care and upkeep; and not used or held for profit.
Choose the exemption box
Check only one box unless the claim covers both inactive and active cemeteries. For inactive property, enter the parcel number or legal description; otherwise check the box referring to the attached property information sections.
Add contact details and certify
Enter the name, address, daytime phone and email of the person to contact. Then complete the certification with the name of the person making the claim, signature, title and date.
Describe each property in Section A
On a separate copy of Section A for each property, complete 1: Property Description (including declaration, zoning or permit dates and total acres), 2: Owner and Operator, and 3: Leased or Rented to Others.
Report land use and improvements
In 4: Land Use, give acreage for each cemetery and noncemetery use; the total must equal the property description acreage. List buildings in 5 and personal property in 6 with principal use and other use, entering "none" where there is no other use.
Complete Section B if for profit
Only organizations organized for profit complete Section B. Report total, sold and unsold numbers for plots, lawn crypts and lawn niches in 7, and for mausolea and columbaria in 8, as of 12:01 a.m. January 1.
Review, sign and download the PDF
Check that no question is left blank and that the attachments are ready. Download or print the completed PDF from FillingPDF and file it as described under How to submit.
How to submit BOE-265
The instructions say the claim must be signed and filed with the county Assessor, and the form says to sign and return it to the Assessor. For Los Angeles County, that is the Los Angeles County Office of the Assessor.
- Where to send it: the Assessor, who also supplies the claim forms. The form does not print a street address, P.O. box, portal or appointment rule; the Assessor lists its forms at https://assessor.lacounty.gov/forms.
- Who signs: an officer or duly authorized representative of the organization that owns the property, with name, signature, title and date in the certification block.
- What goes with it: every Section A you need, Section B if you operate for profit, and the attachments listed under required documents.
- Timing: on or before February 15 for the full exemption.
Answer every question: use "no," "none" or "not applicable" instead of leaving blanks, because the instructions warn that an incomplete claim may be denied. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after 5:00 p.m. on February 15 and expecting the full exemption; later claims can cancel or refund only 90 or 85 percent of the tax, penalty and interest.
- Entering the preceding fiscal year, which signals that a late claim is being filed, instead of the fiscal year that follows the lien date.
- Leaving questions blank instead of writing "no," "none" or "not applicable"; the instructions say an incomplete claim may be denied.
- Having someone other than an officer or duly authorized representative of the owning organization sign the claim.
- Filing one Section A for several properties; a separate Section A is required for each property.
- Skipping Section B when the owner is organized or operating for profit, or reporting crypt or niche preconstruction sales when construction had not commenced before January 1.
- A first-time nonprofit filer leaving out the certified copy of its Articles of Incorporation, which prevents approval if documentation is not on file.
- Checking both exemption boxes when the claim does not cover both inactive and active cemeteries.
- Entering land-use acreage that does not add up to the total acres of the parcel in the property description.
Frequently asked questions
What is Form BOE-265 used for?
Form BOE-265 is the Cemetery Exemption Claim. A cemetery organization files it with the county Assessor to claim the property tax exemption for property used or held exclusively for burial or other permanent deposit of the human dead, or for care and upkeep of such property.
When is the BOE-265 cemetery exemption claim due?
By 5:00 p.m. on February 15 each year to receive the full exemption. A claim filed from February 16 until January 1 of the following year can cancel or refund only 90 percent of the tax, penalty and interest; after that, only 85 percent.
Who signs the Cemetery Exemption Claim?
An officer or duly authorized representative of the organization that owns the property must sign. The certification block asks for the name of the person making the claim, signature, title and date, and is made under penalty of perjury under California law.
Do nonprofit cemeteries have to complete Section B?
No. Only claimants organized or operating for profit complete Section B, the inventory of unsold burial sites, crypts and niches. Nonprofit claimants complete the front page and Section A, unless they claim only inactive property.
What do I attach if my nonprofit files for the first time?
Attach a certified copy of the Articles of Incorporation, or a comparable instrument for an unincorporated organization, with all amendments and revisions. After the first filing, only later amendments or revisions need to be submitted with each claim.
Can I fill out Form BOE-265 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the claim; you return it to the Los Angeles County Office of the Assessor.
Is this the only form for Los Angeles County property tax exemptions?
No. The Assessor's forms page lists many exemption and reassessment forms. BOE-265 covers cemetery property; the companion notice BOE-265-NT is for a change in eligibility or termination of the cemetery exemption.
Do I need a separate Section A for each cemetery property?
Yes. Complete a separate copy of Section A for each property for which total or partial exemption is sought, numbering them for reference. The exception is inactive cemetery property with no portion leased, rented or held for sale.
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