Form BOE-265, Cemetery Exemption Claim, is the claim a cemetery organization signs and files with the Riverside County Assessor-County Clerk-Recorder to receive the cemetery exemption from property tax. It is one of the Riverside County property tax forms, and it is filed each year, with a February 15 deadline for the full exemption. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by the Assessor-County Clerk-Recorder, which receives the claim by mail or in person.
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What is BOE-265?
Form BOE-265, Cemetery Exemption Claim, is the claim a cemetery organization files with the county Assessor to obtain the property tax exemption for property used or held exclusively for the burial or other permanent deposit of the human dead, or for the care, maintenance or upkeep of that property or those dead.
The Riverside County Assessor-County Clerk-Recorder prints the form with its own header, and the claim is filed for a stated fiscal year. The form has these parts:
- Page 1, the claim: owner and organization details, whether the owner is organized for profit or incorporated as a non-profit corporation, how the property is used, the exemption box, a contact person and the certification under penalty of perjury.
- Section A (page 2): information about each property, including its description, owner and operator, any leased or rented portions, land use in acres, buildings and improvements, and personal property.
- Section B (page 3): an inventory of unsold burial sites, crypts and niches, completed by profit-making organizations.
The form states that it is subject to public inspection. If only part of the property qualifies, the instructions say a partial exemption is granted for any portion that meets the requirements. The last two pages of the PDF are the instructions for filing a claim for property tax exemption under the cemetery exemption provisions.
Who needs to file BOE-265?
The organization that owns cemetery property and wants the cemetery exemption files this claim. An officer or duly authorized representative of the organization owning the property must sign it, and the Assessor supplies the claim forms.
How the parts apply:
- All claimants execute the claim. Except when the exemption is for inactive cemetery property, they also complete Section A.
- Claimants for an inactive cemetery that is used exclusively as a cemetery, with no portion leased, rented or held for sale by the claimant, complete only the claim page.
- Profit-making organizations (those answering Yes to whether the owner is organized or operating for profit) also complete Section B. Nonprofit claimants need not answer Section B.
- Claimants with several properties complete a separate Section A for each property for which total or partial exemption is sought.
If you no longer seek an exemption at the location printed on the form, check the box provided, sign and return the form to the Assessor.
When to file BOE-265
To receive the full exemption, file the claim each year on or before February 15; the form says 5:00 p.m. on that date. The instructions give reduced relief for late claims: if 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 may be canceled or refunded; if filed after that, only 85 percent. The instructions also cap the tax, penalty and interest for a given year.
Enter the fiscal year correctly. It follows the lien date (12:01 a.m., January 1) that determines taxable or exempt status. For example, a timely claim filed in February 2011 would enter 2011-2012, while 2010-2011 on that claim would signal a late claim for the preceding fiscal year.
Documents you need
- Certified copy of the Articles of Incorporation, or a comparable instrument for unincorporated organizations, with all amendments and revisions: required when a nonprofit organization files for the first time.
- Later amendments or revisions to the articles or comparable instrument: attach them to each claim after the first filing, since only changes need to be submitted.
- Copy of each 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.
- List of equipment or other property at the location that is leased, rented or consigned from someone else: owner's name and address, plus quantity and description of the property.
- A separate copy of Section A for each property for which total or partial exemption is sought.
- Additional sheets when needed, such as for lengthy legal descriptions, extra parcels, buildings and improvements, personal property or more mausolea and columbaria in Section B.
How to fill out BOE-265
Enter fiscal year and your details
Write the fiscal year (20__ - 20__) at the top, following the lien-date rule in the instructions. Correct the printed name and mailing address if needed; check the box if you no longer seek an exemption at this location.
Identify the organization and owner
Enter the name and address of the owner of land and buildings if different from the person making the claim, and the organization or corporate name from its articles if incorporated.
Describe the property
Enter the address of the property (city, county, ZIP code) and the Assessor's parcel number.
Answer the owner profit questions
Check 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, enter the dates of incorporation and amendments.
Check the use of property boxes
Check all that apply: the property is used or held exclusively for burial or permanent deposit of the human dead or for their care or upkeep, and the property is 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 refer to the attached Section A pages.
Add your contact person
Enter the name, address, daytime phone number and email of the person the Assessor should contact during normal business hours.
Complete Section A, items 1 and 2
For each property, enter the organization name, address, county and parcel number or legal description, any recorded declaration or zoning date, and total acres. Then mark whether the claimant is owner and operator, owner only or operator only, and the property classes claimed.
Complete Section A, items 3 and 4
Answer Yes or No on leased or rented portions and on leased equipment, attaching the lease copies or list. In land use, give acres for each cemetery and noncemetery use, with the total matching the parcel acreage.
List buildings and personal property
In items 5 and 6, list each building, improvement and group of personal property with its principal use and other uses, entering "none" if there is no other use. Do not list landscaping.
Complete Section B if for profit
Profit-making claimants report total, sold and unsold inventory in items 7 and 8 for plots, lawn crypts, lawn niches, mausolea and columbaria as of 12:01 a.m., January 1. Nonprofit claimants skip this section.
Certify, sign and download the PDF
Enter the claimant's name, signature, title and date in the certification. Check that no question is blank, then download or print the completed PDF from FillingPDF and assemble the attachments described under How to submit.
How to submit BOE-265
The claim is filed with the county Assessor by mail or in person; the Riverside County Assessor-County Clerk-Recorder states that its forms do not allow online submission.
- By mail: sign the form and return it to the Assessor at the address in the form header: Assessor-County Clerk-Recorder, PO BOX 751, RIVERSIDE, CA 92502-0751.
- In person: deliver it to your local Assessor-County Clerk-Recorder office. Questions can go to (951) 413-2757; the agency website is www.rivcoacr.org.
Print the form in black ink on 8 1/2" x 11" white paper. Include every Section A you need, Section B if the owner is for profit, and the attachments listed under required documents. To receive the full exemption the claim must be filed by 5:00 p.m. on February 15. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving blanks. The instructions say all questions must be answered and the claim may be denied otherwise; write "no," "none" or "not applicable" where needed.
- Filing after February 15 and expecting the full exemption; later claims are limited to 90 percent or 85 percent relief.
- Entering the wrong fiscal year, such as 2010-2011 on a claim filed in February 2011, which signals a late claim for the preceding year.
- Sending a first-time nonprofit claim without a certified copy of the Articles of Incorporation or comparable instrument and all amendments.
- Using one Section A for several properties instead of a separate Section A for each property.
- Checking more than one exemption box when the claim does not cover both inactive and active cemeteries.
- Leaving out copies of leases or agreements for portions rented, leased or operated by others.
- Having Section A total acreage differ from the total in the property acreage description; the form says the two must match.
- Counting preconstruction sales of crypts or niches in Section B when construction had not begun before January 1.
- Signing by someone who is not an officer or duly authorized representative of the owning organization.
Frequently asked questions
What is Form BOE-265, Cemetery Exemption Claim?
It is the claim a cemetery organization signs and files with the county Assessor to receive the property tax exemption for cemetery property. In Riverside County it is issued by the Assessor-County Clerk-Recorder and includes Section A on each property and Section B for profit-making owners.
When is the Riverside County cemetery exemption claim due?
To receive the full exemption, file by 5:00 p.m. on February 15 each year. A claim filed from February 16 until January 1 of the following calendar year can cancel or refund only 90 percent of tax, penalty and interest; after that, only 85 percent.
Who signs Form BOE-265?
An officer or duly authorized representative of the organization that owns the property must sign the claim. The certification is made under penalty of perjury under California law, and the form also asks for the signer's name, title and date.
Do nonprofit cemeteries have to complete Section B?
No. Section B, the inventory of unsold burial sites, crypts and niches, is completed by profit-making organizations. Nonprofit claimants need not answer it, but they still complete Section A unless they claim an inactive cemetery with nothing leased, rented or held for sale.
What do I attach to a cemetery exemption claim?
A nonprofit filing for the first time must attach a certified copy of its Articles of Incorporation or comparable instrument with all amendments. Also attach copies of leases for any rented portions, a list of leased equipment, and extra sheets where the form calls for them.
Can I submit BOE-265 online to Riverside County?
No. The Assessor-County Clerk-Recorder says its PDF forms can be completed online and printed, but they do not allow online submission. Deliver the signed form by mail or in person to your local Assessor-County Clerk-Recorder office.
What fiscal year do I enter on the claim?
Enter the fiscal year that follows the lien date, 12:01 a.m. on January 1. A timely claim filed in February 2011 would show 2011-2012; showing 2010-2011 on that claim would mean a late claim for the preceding fiscal year.
Can I fill out Form BOE-265 on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not file the claim or send it to the Assessor; you must mail it or deliver it in person to the Riverside County Assessor-County Clerk-Recorder.
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