Form BOE-267-S, Religious Exemption – Riverside County, CA

Form BOE-267-S, Religious Exemption, is the claim form on which a church asks the County of Riverside Assessor-County Clerk-Recorder to exempt from property tax real property it owns and uses exclusively for religious purposes, together with the equipment used there.

The form is the affidavit 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. Its instructions say the 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 holding worship services there.

The form has three pages. Page 1 identifies the applicant and the property and asks about ownership. Page 2 asks about use: construction, parking, sanctuary, schools, bingo, leased equipment, living quarters, vacant space, other users and changes in use. It ends with a remarks and contact block and a signed certification under penalty of perjury. Page 3 holds the filing instructions.

The instructions name three exemptions that may apply to church property. The Church Exemption is the most restrictive: the property must be used solely for religious worship services and activities reasonably necessary for the church's religious purposes. The Religious Exemption, claimed here, covers worship and school purposes. The Welfare Exemption covers uses such as clergy housing, bingo, a convent or retreat, summer camp, or regular use by a charitable organization. The form says the document is subject to public inspection.

A religious organization that owns property used exclusively for religious purposes files this claim, one form for each location. The instructions also cover property used for school purposes, such as preschool, nursery school, kindergarten and schools of less than collegiate grade, when church services are held on the property. An owner church whose property another church uses part time for worship and a school may also claim it, provided the owner church continues to conduct worship services there.

Limits printed on the form and its instructions:

• Property used for school purposes only, with no church services, does not qualify for the Religious Exemption but may qualify for the Welfare Exemption.
• Living quarters are not eligible for the Religious Exemption or the Church Exemption; the property may be eligible for the Welfare Exemption.
• If there is no sanctuary used by the owner for worship on or adjacent to the property, or if bingo games are operated there, a claim for Welfare Exemption must be filed with the Assessor by February 15 each year.
• If the church does not own the property and the owner is not another church, a Church or Welfare Exemption Claim form must be filed; contact the Assessor.

The certification is signed by the person making the claim, who enters a name and title. If it does not appear that your organization qualifies under the Religious Exemption, the instructions tell you to contact the Assessor.

To receive the full exemption, file Form BOE-267-S with the Assessor by 5:00 p.m. on February 15. The form says section 270 provides a partial exemption for late filing of the Religious Exemption. At the top, enter the fiscal year of the claim as 20__ - 20__; the form's example is that a person filing a timely claim in January 2011 would enter "2011-2012."

The Religious Exemption is a one-time filing by the claimant. The instructions say that once granted, the exemption remains in effect until terminated, and that the Assessor mails a termination notice every year. The law also provides penalties for failing to terminate the exemption when the property is no longer eligible. A claim for Welfare Exemption, when the form's questions on the sanctuary or bingo require one, must be filed by February 15 each year.

The completed claim is delivered by mail or in person to your local Assessor-County Clerk-Recorder office. The county's forms page states that its PDF forms allow online completion and printing but do not allow online submission.

• By mail: the form's header gives the office's mailing address as Assessor-County Clerk-Recorder, PO BOX 751, RIVERSIDE, CA 92502-0751.
• In person: deliver the form to your local Assessor-County Clerk-Recorder office.
• Questions: the header lists (951) 413-2757 and www.rivcoacr.org.

Print the form in black ink on 8 1/2" x 11" white paper, as the county requires for all its forms. A separate claim must be filed for each property location. The claim must reach the Assessor by 5:00 p.m. on February 15 for the full exemption. The "For Assessor's Use Only" box at the top is completed by the Assessor's designee, not by you. FillingPDF lets you fill out and download the PDF; submission follows the channels above.