Form BOE-262-AH, Church Exemption, is the claim that a church or similar organization files with the County of San Diego Assessor to ask for the exemption for property used solely for religious worship. It is one of the San Diego County property tax exemption forms published by the Assessor's Institutional Exemptions section, and the revision on this page is filed for fiscal year 2026-2027. On FillingPDF you can fill out the form online and download or print the completed PDF; the Assessor publishes the original at its website and receives the signed claim.
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What is BOE-262-AH?
Form BOE-262-AH, Church Exemption is the claim form, titled "Property Used Solely for Religious Worship," that a church, organization or similar claimant files with the County of San Diego Assessor to request the Church Exemption for property at one location.
The form is issued by the Assessor's Institutional Exemptions section at 1600 Pacific Hwy., Suite 103, San Diego, CA 92101. This revision, REV. 12 (05-25), states that it is filed for fiscal year 2026-2027. The Assessor lists it on its forms page under Institutional Exemptions, next to the Religious Exemption, Welfare Exemption, College Exemption and other claims.
The claim asks whether the claimant owns and operates the property, whether all buildings and equipment are used solely for religious worship, whether the land is required for the convenient use of those buildings, and whether any parking land is necessarily and reasonably required for worshippers. It also asks for all uses of the property, leases to other churches or organizations, vacant space, living quarters, bingo games, changes in use or construction, and leased equipment.
The Church Exemption is not the same as the Religious Exemption. The form's note says that a church that owns and operates property used for worship and for school or preschool purposes may qualify for the Religious Exemption, which has a "one-time filing" provision, or may instead file annually for the Welfare Exemption. Contact the Assessor about those.
The completed claim is signed under penalty of perjury and is subject to public inspection.
Who needs to file BOE-262-AH?
Churches, religious organizations and other claimants that own or operate property used solely for religious worship, and that want the Church Exemption applied to that property in San Diego County, file this claim. The form lets the claimant check whether it is the owner and operator, owner only, or operator only, and whether the claim covers land, buildings and improvements, and/or personal property.
Exclusions printed on the form:
- If an elementary or secondary school is operated at the location, or a children's day care center (including licensed nursery schools, preschools and infant care centers), the property is not eligible for the Church Exemption.
- Living quarters are not eligible for the Church or Religious Exemptions. Certain living quarters may be exempt under the Welfare Exemption; contact the Assessor.
- Leased property used for parking is eligible only if the congregation, denomination or sect is no greater than 500 members.
- Bingo games on the property require a separate claim for the Welfare Exemption, filed by February 15 each year, for that property or portion to be exempt.
If you no longer seek an exemption at the location, the form has a box to check, a date-vacated line, and a request to sign and return it to the Assessor. A person making the claim signs with a name and title; the form does not describe other representatives.
When to file BOE-262-AH
To receive the full exemption, the claim must be filed by 5:00 p.m. on February 15. The form printed for this revision is filed for fiscal year 2026-2027, and the same February 15 date appears in the form's notes on the Religious Exemption and the Welfare Exemption.
Question 12 and question 13 look back to 12:01 a.m., January 1 of last year, asking whether any part of the property has been rented, leased or used by someone other than the claimant, and whether the use has changed or construction has started or finished since then. Gather that information before you start.
If you have stopped using the property, check the box for no longer seeking an exemption at this location, enter the date vacated, then sign and return the form to the Assessor. The form sets no other deadline and gives no processing time.
Documents you need
- Additional sheets listing each organization other than a church that rents, leases or uses the property, with its name, type and frequency of use, when question 12b applies and the form's lines are not enough.
- A schedule listing the owner's name and address and the type, make, model and serial number of leased or rented equipment, when question 14 is answered Yes and more space is needed.
- A copy of the lease or rental agreement for leased property, only if the Assessor requests it.
- Name and mailing address of the property owner, entered on the form (not a separate document), when the church does not own the real property in question 7.
How to fill out BOE-262-AH
Correct the name and mailing address
Check the printed name and mailing address and make any necessary corrections. Leave the Assessor's Use Only box blank.
Mark if you no longer claim
If you no longer seek an exemption at this location, check the box, enter the date vacated, then sign and return the form.
Enter the claimant and property details
Fill in the name of the church or organization, website address if any, mailing address, the property address, the Assessor's Parcel Number and the date the property was first used by the claimant.
State ownership and what you claim (1)
In question 1, check Owner and operator, Owner only or Operator only, and check whether you claim all Land, Buildings and improvements, and/or Personal property.
Answer the worship and land questions (2-4)
Answer Yes or No on use solely for religious worship, land required for convenient use of the buildings, and parking land that is necessarily and reasonably required for worshippers.
List uses and schools or day care (5-6)
In question 5 list all uses of the property. In question 6 answer whether a school (a) or a children's day care center (b) operates there; Yes to either makes the property ineligible.
Identify the owner and leased parking (7-8)
If the church does not own the real property, give the owner's name and address in question 7. In question 8 report leased parking and whether the congregation is greater than 500 members.
Answer bingo, living quarters and vacancy (9-11)
Answer Yes or No on bingo games, living quarters and vacant or unused areas, describing the portion where the form asks.
Report leases and use by others (12)
Say whether any part was rented, leased or used by someone else since 12:01 a.m., January 1 last year. Give the church name and address under 12a, or name, type and frequency under 12b, attaching sheets if needed.
Describe changes and leased equipment (13-14)
In question 13 describe any change in use or construction since January 1 last year. In question 14 list the owner, type, make, model and serial number of leased equipment.
Add a contact person
Enter the name, title, daytime telephone and email address of the person the Assessor should contact during normal business hours.
Review, sign and download the PDF
Enter the signer's name, title and date, and sign the certification made under penalty of perjury. Download or print the completed PDF from FillingPDF and return it to the Assessor as described under How to submit.
How to submit BOE-262-AH
Sign the form and return it to the Assessor; the form names this one channel and no portal or other method.
- By return to the Assessor: County of San Diego Assessor, Institutional Exemptions, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101. The form lists telephone 619-531-5772.
- Deadline: 5:00 p.m., February 15, for the full exemption.
The form is meant to be returned with any additional sheets it calls for, such as the list of organizations that use the property (question 12b) or a schedule of leased equipment (question 14). The Assessor may also request a copy of a lease or rental agreement for leased property (see the note after question 8). The form does not state a fee. FillingPDF lets you fill out and download the PDF; submission follows the channel above.
Common mistakes to avoid
- Filing after 5:00 p.m. on February 15 and expecting the full exemption; the form says the claim must be filed by then to receive it.
- Claiming the Church Exemption for a location where an elementary or secondary school or a children's day care center, preschool or nursery school operates; the form says it is not eligible.
- Claiming exemption for living quarters under the Church Exemption; the form says living quarters are not eligible, and only certain ones may qualify under the Welfare Exemption.
- Claiming leased parking property when the congregation is greater than 500 members; that property is not eligible for exemption.
- Operating bingo games on the property without filing a Welfare Exemption claim by February 15; the form requires that claim for the bingo area to be exempt.
- Leaving the printed name and mailing address uncorrected; the form asks you to make necessary corrections.
- Leaving question 12 or 13 unanswered when the property was rented or its use changed since 12:01 a.m., January 1 last year.
- Submitting the claim unsigned, without the signer's name, title and date, when the form is certified under penalty of perjury.
Frequently asked questions
What is Form BOE-262-AH, Church Exemption?
It is the San Diego County Assessor's claim form for the Church Exemption on property used solely for religious worship. The claimant answers questions about ownership, use, parking, leases and living quarters and signs under penalty of perjury.
When is the Church Exemption claim due in San Diego County?
By 5:00 p.m. on February 15 to receive the full exemption. This revision is printed for fiscal year 2026-2027. The form prints no other deadline for the claim.
Can a church with a school or preschool use this form?
No. If an elementary or secondary school, or a children's day care center such as a preschool or nursery school, operates at the location, the property is not eligible for the Church Exemption. The form points to the Religious Exemption or the Welfare Exemption; contact the Assessor.
Is leased parking eligible for the Church Exemption?
Only if the congregation, denomination or sect is no greater than 500 members. If it is greater, the leased parking property is not eligible. The parking must also be necessarily and reasonably required for people attending worship and not used for commercial purposes at other times.
Are living quarters exempt under the Church Exemption?
No. The form says living quarters are not eligible for the Church or Religious Exemptions, though certain living quarters may be exempt under the Welfare Exemption. Describe any living quarters in question 10 and contact the Assessor.
Where do I send Form BOE-262-AH?
Sign it and return it to the Assessor, Institutional Exemptions, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101. The form lists telephone 619-531-5772 and names no other submission channel.
Do I have to file if I no longer use the property?
Check the box saying you no longer seek an exemption at this location, enter the date vacated, then sign and return the form to the Assessor. The form gives these steps instead of completing the questions.
Can I fill out Form BOE-262-AH online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not submit the claim; you return it to the Assessor yourself.
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