Form BOE-265-NT, the Cemetery Exemption Change in Eligibility or Termination Notice, is the card the Los Angeles County Office of the Assessor sends to organizations that hold the Cemetery Exemption. It is one of the Los Angeles County property tax forms an exempt claimant answers each year: you say whether the property is still used exclusively for cemetery purposes. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original form is published by the Assessor at the official source link.
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What is BOE-265-NT?
Cemetery Exemption Change in Eligibility or Termination Notice (Form BOE-265-NT, also numbered EXM-210) is a notice and return card that the Los Angeles County Office of the Assessor sends to claimants who were allowed the Cemetery Exemption, so they can confirm the exemption should continue or tell the Assessor it should change or end.
The printed letter explains that the Cemetery Exemption is available only to property owned by a nonprofit corporation and used exclusively for the burial or other permanent deposit of the human dead, and to property used or held exclusively for the care, maintenance or upkeep of that property or of those dead. Under a one-time filing rule, the exemption stays in effect until all or part of the property is used for activities outside that scope.
The detachable card cites Section 256.6 of the Revenue and Taxation Code and asks one question: will the property that had the exemption in the 2025-2026 fiscal year continue to be used exclusively for those purposes in the 2026-2027 fiscal year? You answer Yes or No, then sign and add your title and telephone number. The card states that failure to return it does not waive the exemption under the California Constitution, but may lead to an on-site inspection by the Assessor.
This is not the original claim. The Assessor lists a separate form, BOE-265 / EXM-241, Cemetery Exemption Claim.
Who needs to file BOE-265-NT?
The main group is the claimant organization that was allowed the Cemetery Exemption for 2025 on all or a portion of its property and received this notice from the Los Angeles County Office of the Assessor. The letter is addressed to the claimant and asks the claimant to make any corrections to the printed name and mailing address.
Within that group, the answer depends on the facts as of January 1, 2026:
- If you still own the property and its activities have not changed since January 1, 2025, answer Yes, sign and return the card so the Assessor continues the exemption.
- If you no longer own the property, or activities other than cemetery activities take place on it, answer No, sign and return the card so the exemption can be modified or terminated.
The form lists circumstances that may disqualify all or part of the property, including ownership that is no longer by a nonprofit corporation or an organization referred to in section 8250 of the Health and Safety Code, land not actively used or held for exempt purposes, plots sold to brokers for resale, passively held land in excess of anticipated need, and improvements not used for cemetery purposes, such as floral shops, mortuaries, crematoriums, or orchard or cropland. The card has signature, title and telephone lines; it does not say who else may sign for the claimant.
When to file BOE-265-NT
The card is returned after you receive the notice, and the answer reflects the property's status as of January 1, 2026. If you still own the property and its use has not changed since January 1, 2025, answer Yes, sign and return the card; the form sets no date for that answer, but not returning it may result in an on-site inspection to verify that the property is still used for exempt activities.
If you no longer own the property or other activities are taking place there, answer No, sign and return the card to the Assessor within 30 days, so the exemption can be modified or terminated. Failing to notify the Assessor when the property is no longer eligible results in an escape assessment plus interest and may result in a penalty. The printed amount of that penalty is not repeated here; check the form itself.
How to fill out BOE-265-NT
Check the claimant name and address
In the claimant name and mailing address block, make any necessary corrections to the printed name and mailing address.
Confirm the APN and location
Check the printed APN(s) and the LOCATION OF PROPERTY (if other than mailing address) entry on the card so they match the property that had the exemption.
Review the disqualifying circumstances
Read items a through e on the notice. They cover loss of nonprofit ownership, land not actively used, plots sold for resale, excess passively held land and non-cemetery improvements.
Answer the Yes or No question
Mark Yes if the property will continue to be used exclusively for burial or other permanent deposit of the human dead, or for the care, maintenance or upkeep of that property or those dead, in the 2026-2027 fiscal year. Mark No if you no longer own it or other activities take place there.
Sign the card
Sign on the SIGNATURE line and enter your title on the TITLE line.
Enter a telephone number
Write a daytime contact number in the TELEPHONE NUMBER field, including the area code.
Use the electronic signature certification
If you submit the card with an electronic signature, the Electronic Signature Certification applies: you certify under penalty of perjury under California law that the information is true, correct and complete.
Review, download and return the PDF
Check your answer, signature and corrections, then download or print the completed PDF from FillingPDF and return it to the Assessor as described under How to submit.
How to submit BOE-265-NT
The card is signed and returned to the Los Angeles County Assessor; the form says to return it to the Assessor and does not print a separate mailing address, portal or appointment rule in its text.
- Return to the Assessor: sign the card and send it back to the Los Angeles County Office of the Assessor. Use the return details on the notice you received, or the Assessor's forms page at https://assessor.lacounty.gov/forms, which lists this form as BOE-265-NT / EXM-210.
- Electronic signature: the form includes an Electronic Signature Certification for cards submitted with an electronic signature. By using it, you certify under penalty of perjury under the laws of the State of California that all information, including any accompanying statements or materials, is true, correct and complete to the best of your knowledge and belief.
- Deadline for a No answer: return the card within 30 days.
Keep a copy of the signed card for your records. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Not returning the card, which may result in an on-site inspection by the Assessor to verify that the property is still used for exempt activities.
- Answering Yes when you no longer own the property as of January 1, 2026, or when activities other than cemetery activities take place on it.
- Waiting longer than 30 days to return the card with a No answer, which can lead to an escape assessment plus interest and may bring a penalty.
- Leaving the printed claimant name and mailing address uncorrected when they are wrong; the form asks for necessary corrections.
- Assuming that not returning the card waives the exemption; the card states that failure to return it is not a waiver, but it may trigger an inspection.
- Returning the card without a signature, title or telephone number, which are the lines the card asks you to complete.
- Overlooking a disqualifying use, such as a floral shop, mortuary, crematorium, or orchard or cropland, that applies to part of the property.
- Treating this card as the original claim; the claim is the separate Cemetery Exemption Claim, BOE-265 / EXM-241.
Frequently asked questions
What is Form BOE-265-NT?
Form BOE-265-NT, Cemetery Exemption Change in Eligibility or Termination Notice, is a notice and return card from the Los Angeles County Office of the Assessor. A claimant uses it to confirm the Cemetery Exemption should continue or to report that it should be modified or terminated.
Do I have to return the Cemetery Exemption card every year?
The exemption is under a one-time filing rule and stays in effect until the property is used outside its scope. Still, the card asks you to answer for the 2026-2027 fiscal year; if you do not return it, the Assessor may inspect the property on site.
What happens if I don't return Form BOE-265-NT?
Failure to return the card does not waive the exemption, but it may result in an on-site inspection by the Assessor to verify that the property is still used for exempt activities.
How long do I have to report that the property is no longer eligible?
Return the card with a No answer within 30 days. Not telling the Assessor once the property is no longer eligible results in an escape assessment plus interest and may result in a penalty.
When should I answer Yes on the card?
Answer Yes if, as of January 1, 2026, you still own the property and its activities have not changed since January 1, 2025. Then sign and return the card so the Assessor continues the exemption.
What uses can disqualify cemetery property from the exemption?
The form lists ownership no longer by a nonprofit or section 8250 organization, land not actively used, plots sold to brokers for resale, passively held excess land, and improvements such as floral shops, mortuaries, crematoriums, or orchard or cropland.
Can I fill out Form BOE-265-NT online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not send the card to the Assessor; you return it through the Assessor's channels.
Can I sign the card electronically?
The form includes an Electronic Signature Certification for cards submitted with an electronic signature. By using it you certify, under penalty of perjury under California law, that the information is true, correct and complete to the best of your knowledge and belief.
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