Form BOE-267-S, Religious Exemption, is the claim a church files with the Los Angeles County Office of the Assessor to exempt property used exclusively for religious purposes from property tax. It is one of the Los Angeles County property tax forms for exemptions, and it also carries the agency code ASSR-140. One claim covers one location, and once the exemption is granted it stays in effect until it is terminated. On FillingPDF you can fill out the form online and download or print the completed PDF; the Assessor publishes the official PDF, and the claim itself is filed with the Assessor.
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What is BOE-267-S?
Form BOE-267-S, Religious Exemption, is the affidavit a religious organization files with the Assessor to claim exemption from property tax on property it owns and uses exclusively for religious purposes. The Los Angeles County Office of the Assessor publishes it as ASSR-140.
The form states that it is required under sections 206.1, 207, 207.1, 214.4, 251, 255, 257, 257.1, 260, 270 and 271 of the Revenue and Taxation Code. The Religious Exemption covers religious worship and school purposes, including preschools, nursery schools, kindergartens and schools of less than collegiate grade, or of collegiate and less than collegiate grade. It is also available when another church uses the property part time for worship and operates a school, as long as the owner church keeps conducting worship services there.
The filing is one-time: the claimant files the claim once, and the Assessor mails a termination notice each year. The law also provides penalties for failing to terminate the exemption when the property is no longer eligible.
The instructions distinguish three exemptions that can apply to church property. The Church Exemption (Form BOE-262-AH) is the most restrictive and applies to property used solely for religious worship. The Welfare Exemption covers uses such as clergy housing, bingo, a convent or retreat, summer camp, or regular use by a charitable organization. Property used only for a school, with no church services, does not qualify for the Religious Exemption but may qualify for the Welfare Exemption.
Who needs to file BOE-267-S?
A church or other religious organization that owns property used exclusively for religious purposes files this claim with the Assessor to receive the Religious Exemption. File a separate claim for each location.
Points the form and its instructions make about who qualifies:
- The property must be owned by the church. If another organization owns it, line 1(b) asks for the owner's name and address, and when the owner is not another church a Church or Welfare Exemption Claim form must be filed instead; contact the Assessor.
- Line 2 asks you to check whether the owner is an entity organized and operating exclusively for religious purposes, whether it is nonprofit, and whether no part of its net earnings benefits a private individual.
- A property with no sanctuary used for worship on or next to it, or with bingo games, needs a Welfare Exemption claim filed with the Assessor by February 15 each year for that property or portion.
- Living quarters for any person are not eligible for the Religious Exemption or the Church Exemption; the property may qualify for the Welfare Exemption.
- School-only property, with no church services, does not qualify.
If it does not appear that your organization qualifies, the instructions tell you to contact the Assessor. The person making the claim gives their name and title in the certification and signs it.
When to file BOE-267-S
The claim must be filed with the Assessor by 5:00 p.m. on February 15 to receive the full exemption. Section 270 provides a partial exemption for a late filing of the Religious Exemption. The top of the form asks for the fiscal year of the claim, written as in the form's example: a timely claim filed in January 2011 would enter "2011-2012."
The filing is made once. Once granted, the exemption remains in effect until it is terminated, and the Assessor mails a termination notice every year. If the property stops being eligible, the exemption must be terminated; the law imposes penalties for failing to do so. The Assessor's forms page lists BOE-267-SNT, Religious Exemption Change in Eligibility or Termination Notice, as the companion form.
The February 15 date also applies to the Welfare Exemption claims that lines 7 and 9 may require.
How to fill out BOE-267-S
Enter the fiscal year
At the top, write the fiscal year of the claim in the form "20__-20__". The form's example is "2011-2012" for a timely claim filed in January 2011.
Correct the name and mailing address
In the Name and Mailing Address box, make any corrections to the printed name and address. Leave the For Assessor's Use Only box blank.
Identify the applicant
Enter the corporate or organization name of the church, the local church name after dba, the mailing address, city, state and ZIP code, and the corporate ID and website address if any.
Identify the property
Enter the street address, city, county and ZIP code of the property and its Assessor's Parcel Number. Use a separate claim for each location.
Answer ownership questions 1 and 2
Line 1: check Yes or No for church ownership, then give the acquisition date and the first-use date, or the owner's name and address if the answer is No. Line 2: check the boxes that apply for religious purposes, nonprofit status and no private benefit.
Describe use and construction
Line 3: say whether all buildings, equipment and land are used exclusively for religious purposes, and explain if not. Lines 4 and 5: answer the questions on current and completed new construction, with the dates and descriptions the form asks for.
Answer parking, sanctuary, school and bingo
Line 6: parking. Line 7: sanctuary. Line 8: check the school types and whether a religious organization operates the school. Line 9: bingo games. Answer each question Yes or No.
Answer lease, living quarters and use questions
Lines 10 to 14: leased or rented equipment, living quarters, vacant or unused areas, portions used by someone other than the claimant, and any change in use since 12:01 a.m. on January 1 of last year. Describe where the form asks.
Add remarks and a contact person
Line 15: enter remarks, including the list of leased equipment if line 10 is Yes. Give the name, title, daytime telephone and email of the person to contact.
Complete the certification
Enter the name and title of the person making the claim, then sign and date. The certification is made under penalty of perjury under California law.
Review, sign and download the PDF
Check every answer and that all questions are answered, then download or print the completed PDF from FillingPDF. File it as described under How to submit.
How to submit BOE-267-S
File the completed, signed claim with the Los Angeles County Office of the Assessor by 5:00 p.m. on February 15. The form prints no mailing address, online portal or appointment rule, and it names no other channel. Contact the Assessor for the current filing options; the Assessor's forms page is https://assessor.lacounty.gov/forms.
What to know when you file:
- Separate claim per location: the instructions require one claim form for each property location.
- Receipt: the box marked For Assessor's Use Only records who received the claim and on what date; leave it blank.
- Public inspection: the form states that the document is subject to public inspection.
- Welfare Exemption claims: if line 7 (no sanctuary) or line 9 (bingo) applies, a Welfare Exemption claim must also be filed with the Assessor by February 15 each year.
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; a late filing receives only the partial exemption under section 270.
- Using one claim for several locations; the instructions require a separate claim form for each location.
- Using this form for property used only for school purposes with no church services; that property may qualify only for the Welfare Exemption.
- Claiming living quarters under the Religious Exemption; they are not eligible for it or for the Church Exemption.
- Answering No to line 7 (sanctuary) or Yes to line 9 (bingo) without also filing a Welfare Exemption claim by February 15.
- Leaving questions in the Use of Property section unanswered; the instructions say to answer all of them.
- Not listing the owner, type, make, model and serial number of leased equipment in the remarks when answering Yes to line 10.
- Not terminating the exemption when the property is no longer eligible; the law provides penalties for that.
- Writing in the For Assessor's Use Only box instead of leaving it for the Assessor's designee.
Frequently asked questions
What is Form BOE-267-S?
Form BOE-267-S, Religious Exemption, is the claim a church files with the Assessor to exempt property it owns and uses exclusively for religious purposes from property tax. The Los Angeles County Assessor also lists it as ASSR-140.
What is the deadline to file the Religious Exemption claim?
The claim must be filed with the Assessor by 5:00 p.m. on February 15 for the full exemption. Section 270 gives a partial exemption for a late filing.
Do I have to file the Religious Exemption claim every year?
No. The law provides for a one-time filing, and once granted the exemption stays in effect until it is terminated. The Assessor mails a termination notice each year, and failing to terminate when no longer eligible carries penalties.
Does a church school qualify for the Religious Exemption?
Yes, when the property is used for religious worship and school purposes, including preschools, nursery schools, kindergartens and schools of less than collegiate grade. School-only property with no church services does not qualify but may qualify for the Welfare Exemption.
What is the difference between the Religious Exemption and the Church Exemption?
The Church Exemption, Form BOE-262-AH, is the most restrictive. It covers property used solely for religious worship and activities reasonably necessary for religious purposes. The Religious Exemption also covers school use and requires the church to own the property.
Do I need a separate claim for each church property?
Yes. The instructions say a separate claim form must be filed for each location. Enter that location's address and Assessor's Parcel Number in the Identification of Property section.
What if my property has bingo games or no sanctuary?
A claim for the Welfare Exemption must be filed with the Assessor by February 15 each year for that property or portion of it. This applies if line 9 (bingo) is Yes, or if line 7 (sanctuary) is No.
Can I fill out Form BOE-267-S online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not file the claim; you file it with the Los Angeles County Office of the Assessor yourself.
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