Form BOE-267-SNT, Religious Exemption Change in Eligibility or Termination Notice, is the notice the Riverside County Assessor-County Clerk-Recorder sends to organizations that were allowed the Religious Exemption, under Section 257.1 of the Revenue and Taxation Code. It is one of the Riverside County property tax forms, and it asks one question: will the property keep being used exclusively for religious purposes in the next fiscal year? On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the agency publishes the original at the source link and receives the signed notice only by mail or in person.
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What is BOE-267-SNT?
Form BOE-267-SNT, Religious Exemption Change in Eligibility or Termination Notice, is the Riverside County Assessor-County Clerk-Recorder form on which an organization that received the Religious Exemption confirms that the property still qualifies or reports that it no longer does.
The printed form is a letter to the claimant plus a return card on page 2. The letter says the organization was allowed the Religious Exemption for 2025 on all or part of its property. It explains that the exemption is available only to property owned by a church and used exclusively for religious worship, or for religious worship including a school. Under the one-time filing rule, the exemption stays in effect until the property is sold or all or part of it is used for activities outside the exemption's scope.
The card asks whether the property that has the exemption in the 2025-2026 fiscal year will continue to be used exclusively for religious purposes in the 2026-2027 fiscal year, with YES and NO boxes. Your answer lets the Assessor continue the exemption, or modify or terminate it.
The form is not a claim for the Church Exemption or the Welfare Exemption. The letter lists activities outside the Religious Exemption, such as a parsonage or living quarters (welfare), a thrift store (welfare) and bingo (welfare). It tells owners who want either of those exemptions to contact the Assessor.
Who needs to file BOE-267-SNT?
Organizations that were allowed the Religious Exemption for 2025 on all or part of their property and received this notice from the Riverside County Assessor-County Clerk-Recorder should complete and return it. The form is addressed to the claimant, and the card is for everyone who received the Religious Exemption for the 2025-2026 fiscal year.
How the answer works:
- Answer YES if, as of January 1, 2026, you still own the property and the activities on it have not changed since January 1, 2025.
- Answer NO if, as of January 1, 2026, you no longer owned the property, or activities other than religious worship (or religious worship including a school) were taking place on it.
The letter also states eligibility limits. Property used for school purposes only, with no church services, does not qualify for the Religious Exemption but may qualify for the Welfare Exemption. Leased real property is not eligible unless the owner is also a religious organization conducting religious worship activities on it; then both owner and operator must file. Leased personal property is eligible if used exclusively for religious purposes.
The form does not say who may sign for an organization other than the "taxpayer"; it asks for a printed name, title and date next to the signature.
When to file BOE-267-SNT
The triggering date is January 1, 2026: the answer you give reflects who owned the property and what it was used for on that date.
If you still own the property and its activities are unchanged since January 1, 2025, answer "yes," sign and return the form to the Assessor. The letter sets no separate deadline for a "yes" answer, but warns that not returning the form may result in an onsite inspection to verify that the property is still used for exempt activities.
If you no longer owned the property, or other activities were taking place on it, answer "no" and return the form to the Assessor within 30 days so the exemption can be modified or terminated. Failing to notify the Assessor when the property stops being eligible results in an escape assessment plus interest and may result in a penalty.
If you want the Church Exemption or the Welfare Exemption instead, contact the Assessor immediately: the deadline for timely filing for either one is February 15. Section 270 of the Revenue and Taxation Code provides for late filing of those exemptions.
How to fill out BOE-267-SNT
Correct the name and mailing address
In the NAME AND MAILING ADDRESS box, make any necessary corrections to the printed name and mailing address. The same box appears again on the return card.
Check the APN and property location
Confirm the APN(s) and, under LOCATION OF PROPERTY, enter the address only if it differs from the mailing address.
Review the activities outside the exemption
Read list items a through f in the letter: no activity, parsonage or living quarters, thrift store, bingo, other non-church or non-school activities of another organization, and property owned by a non-church entity but leased to a church.
Answer the YES or NO question
On page 2, mark YES if you still owned the property on January 1, 2026 and its activities are unchanged since January 1, 2025. Mark NO if you no longer owned it or other activities were taking place.
Sign the card
Sign on the SIGNATURE line. If you sign electronically, the form's Electronic Signature Certification applies, certifying under penalty of perjury that the information is true, correct and complete.
Print your name, title and date
Under PRINT NAME/TITLE/DATE, enter your printed name, your title with the organization and the date you sign.
Add telephone and email
Enter a telephone number where you can be reached between 8 a.m. and 5 p.m., and your email address.
Review, download and print the PDF
Check that the answer, signature and corrected address are complete, then download or print the completed PDF from FillingPDF in black ink on white 8 1/2" x 11" paper and deliver it as described under How to submit.
How to submit BOE-267-SNT
The Assessor-County Clerk-Recorder's forms page says its forms do not allow online submission: the signed form must be delivered by mail or in person to your local Assessor-County Clerk-Recorder office.
- By mail: Assessor-County Clerk-Recorder, PO Box 751, Riverside, CA 92502-0751, the address printed on the form.
- In person: deliver it to your local Assessor-County Clerk-Recorder office. The agency's website is www.rivcoacr.org.
- By phone (questions): the form lists (951) 413-2757.
The agency asks that all its forms be printed in black ink on 8 1/2" x 11" white paper. Sign the form before sending it; the card has a signature line, and the form prints an electronic signature certification for cards submitted with an electronic signature. Page 2 is the return card, so it must come back with your answer marked.
FillingPDF lets you fill out and download the PDF; submission follows the agency's channels above.
Common mistakes to avoid
- Not returning the form when the property is no longer eligible: the letter says failing to notify the Assessor results in an escape assessment plus interest and may result in a penalty.
- Waiting longer than 30 days to return a "no" answer after the property was sold or began hosting activities outside the Religious Exemption.
- Answering "yes" even though, as of January 1, 2026, the property was sold or used for a parsonage, thrift store, bingo or other outside activity.
- Ignoring the notice altogether; if the form is not returned, an onsite inspection may be done to verify that the property is used for exempt activities.
- Assuming school-only property qualifies: property used only for school purposes, with no church services, does not qualify for the Religious Exemption.
- Leaving the printed name and mailing address uncorrected; the form asks you to make necessary corrections.
- Sending the form unsigned, or without the printed name, title and date beside the signature.
- Trying to submit the form online, or printing it on colored paper or in other than black ink; the agency requires black ink on 8 1/2" x 11" white paper and delivery by mail or in person.
- Waiting past February 15 to contact the Assessor about the Church Exemption or Welfare Exemption.
Frequently asked questions
What is Form BOE-267-SNT used for?
Form BOE-267-SNT is the Religious Exemption Change in Eligibility or Termination Notice. Organizations that received the Religious Exemption use it to tell the Riverside County Assessor whether the property still qualifies, so the exemption can be continued, modified or terminated.
Is Form BOE-267-SNT part of Riverside County property tax?
Yes. It is one of the Riverside County property tax forms issued by the Assessor-County Clerk-Recorder under Section 257.1 of the Revenue and Taxation Code. It concerns the Religious Exemption, which stays in effect under a one-time filing rule until the property is sold or its use changes.
Do I have to return Form BOE-267-SNT if nothing changed?
The letter asks you to answer "yes," sign and return the form if you still own the property and activities are unchanged since January 1, 2025. If you do not return it, the property may get an onsite inspection to verify that it is still used for exempt activities.
How long do I have to report that the property is no longer eligible?
Return the form with "no" marked within 30 days. The form says that if you do not notify the Assessor when the property is no longer eligible, the result is an escape assessment plus interest, and it may also result in a penalty.
Can I submit Form BOE-267-SNT online?
No. The Assessor-County Clerk-Recorder says its forms do not allow online submission and must be delivered by mail or in person to your local office. The form lists PO Box 751, Riverside, CA 92502-0751 as its mailing address.
Does school-only property qualify for the Religious Exemption?
No. Property used for school purposes only, with no church services, does not qualify for the Religious Exemption, though it may qualify for the Welfare Exemption. Property used for religious worship including a school can qualify.
How do I claim the Church Exemption or Welfare Exemption instead?
Contact the Assessor immediately; this form does not claim them. The deadline for timely filing for the Church Exemption or Welfare Exemption is February 15, and Section 270 of the Revenue and Taxation Code provides for late filing.
Can I fill out Form BOE-267-SNT online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent, is not affiliated with the Riverside County Assessor, and does not file the form; you deliver it by mail or in person.
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