Form BOE-265-NT is the notice and return card that the San Diego County Assessor sends to organizations that were allowed the Cemetery Exemption, so they can confirm the property still qualifies or report that it no longer does. It is one of the San Diego County property tax forms in the Assessor's Institutional Exemptions group. The card asks one yes-or-no question about whether the property will continue to be used exclusively for cemetery purposes. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the Assessor publishes the original form at the official source link.
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What is BOE-265-NT?
Form BOE-265-NT, Cemetery Change in Eligibility, printed as "Cemetery Exemption Change in Eligibility or Termination Notice," is the notice and return card the San Diego County Assessor sends to claimants allowed the Cemetery Exemption, so they can confirm the property is still eligible or report that it is not.
The form has two parts: a letter to the claimant and a card (citing Section 256.6 of the Revenue and Taxation Code) that is signed and returned. The letter explains that the Cemetery Exemption is available only to property owned by a nonprofit corporation and used exclusively for the burial or other permanent deposit of the human dead, or used or held exclusively for the care, maintenance or upkeep of that property or those dead.
The exemption works under a one-time filing rule. It stays in effect until all or part of the property is used for activities outside the scope of the exemption. This form is how the Assessor checks that nothing has changed, and how the claimant reports a change so the exemption can be modified or terminated.
The card says that failing to return it does not waive the exemption under the California Constitution, but it may lead to an on-site inspection by the Assessor. The form is not the application for the exemption: the Assessor lists a separate Cemetery Exemption form next to it among its Institutional Exemptions.
Who needs to file BOE-265-NT?
The form is for organizations that were allowed the Cemetery Exemption for 2025 on all or part of their property. The Assessor addresses it to the claimant ("Dear Claimant") and prints the claimant's name, mailing address and APN(s) on it.
Two groups use it differently:
- Claimants whose situation has not changed. If, as of January 1, 2026, you still own the property and the activities on it have not changed since January 1, 2025, you answer the card "yes."
- Claimants whose situation has changed. If, as of January 1, 2026, you no longer own the property, or activities other than cemetery activities take place on it, you answer "no" so the exemption can be modified or terminated.
The letter lists circumstances that may disqualify all or part of the property:
- the property is no longer owned by a nonprofit corporation or an organization referred to in section 8250 of the Health and Safety Code;
- the land is not actively used or held for exempt purposes;
- plots were sold to brokers for resale;
- land is held passively in excess of anticipated need;
- improvements are not used for burial or permanent deposit of the dead or for care, maintenance or upkeep, such as floral shops, mortuaries, crematoriums, orchard or cropland.
The form does not say who else may sign for the claimant; the card asks for a signature, a title and a telephone number.
When to file BOE-265-NT
The form is triggered by the Assessor's notice and by the property's status as of January 1, 2026. If you still own the property and its activities have not changed since January 1, 2025, answer "yes," sign and return the card; the form prints no separate deadline for that case.
If you no longer own the property or other-than-cemetery activities are taking place on it, answer "no," sign and return the card to the Assessor within 30 days, so the exemption can be modified or terminated.
The form states the consequences. If you do not notify the Assessor when the property is no longer eligible, the result is an escape assessment plus interest, and a penalty may also apply. If you do not return the card at all, the Assessor may carry out an on-site inspection to verify that the property is still used for exempt activities. The question on the card concerns use of the property in the 2026-2027 fiscal year.
How to fill out BOE-265-NT
Check name and mailing address
In the Claimant Name and Mailing Address block, review the printed name and address. The form asks you to make any necessary corrections.
Confirm APN(s) and property location
Check the APN(s) box and the Location of Property box (used when the property address differs from the mailing address) against the property that received the exemption.
Read the question on the card
The question asks whether the property that had the exemption in the 2025-2026 fiscal year will continue to be used exclusively for burial or permanent deposit of the human dead, or for care, maintenance or upkeep of that property or those dead, in 2026-2027.
Answer Yes if nothing changed
Mark 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 eligibility changed
Mark No if, as of January 1, 2026, you no longer own the property or activities other than cemetery activities take place on it. Return the card within 30 days.
Review the disqualifying circumstances
Compare your property with items a through e in the letter, such as passively held land in excess of anticipated need or improvements like mortuaries and crematoriums, before choosing your answer.
Sign and enter your title
Sign on the signature line and enter your title. If you submit with an electronic signature, the Electronic Signature Certification on the form applies.
Add a telephone number
Enter a telephone number in the space provided on the card.
Review and download the completed PDF
Check the answer, name, address and signature, then download or print the completed PDF from FillingPDF and return it to the Assessor as described under How to submit.
How to submit BOE-265-NT
You return the signed card to the Assessor; the form names no other channel.
- Return to the Assessor. The letterhead gives the office as the County of San Diego Assessor, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101, telephone 619-531-5772. The card says to sign and return it to the Assessor and does not print a separate return address.
- Electronic signature. The form includes an Electronic Signature Certification: if the card is submitted with an electronic signature, the signer certifies under penalty of perjury under the laws of the State of California that all information, including any accompanying statements or materials, is true, correct and complete to the best of the taxpayer's knowledge and belief. The form does not describe how to transmit an electronically signed card, so ask the Assessor at 619-531-5772.
Before returning it, correct any errors in the printed name and mailing address, answer the question and sign. Return the card within 30 days if you answered "no." FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Not returning the card at all; the Assessor may then inspect the property on site to verify that it is still used for exempt activities.
- Answering "yes" when you no longer own the property or non-cemetery activities now take place on it as of January 1, 2026.
- Returning a "no" card later than 30 days, or never notifying the Assessor, which leads to an escape assessment plus interest and may bring a penalty.
- Leaving the printed name and mailing address uncorrected when they are wrong; the form asks for necessary corrections.
- Overlooking improvements such as floral shops, mortuaries, crematoriums or orchard or cropland when answering that the whole property is used exclusively for cemetery purposes.
- Returning the card without a signature; the card has a signature line and, with an electronic signature, a certification under penalty of perjury.
Frequently asked questions
What is Form BOE-265-NT used for?
Form BOE-265-NT is the San Diego County Assessor's change in eligibility or termination notice for the Cemetery Exemption. Claimants use its card to confirm that the property is still used exclusively for cemetery purposes, or to report that it is not, so the exemption can be continued, modified or terminated.
Do I have to return the card if nothing has changed?
The form asks you to answer "yes," sign and return it so the Assessor continues the exemption. If you do not return it, the Assessor may inspect the property on site. The card also says that not returning it does not waive the exemption under the California Constitution.
How long do I have to report that the property is no longer eligible?
Return the card, answered "no" and signed, within 30 days. This applies if, as of January 1, 2026, you no longer own the property or non-cemetery activities are taking place on it, so the exemption can be modified or terminated.
What happens if I do not tell the Assessor the property is no longer eligible?
The form says the result is an escape assessment plus interest, and a penalty may also apply. Contact the Assessor at 619-531-5772 for details on how these would apply to your property.
What can disqualify cemetery property from the exemption?
The letter lists five circumstances, including ownership no longer by a nonprofit corporation or a section 8250 Health and Safety Code organization, land not actively used for exempt purposes, plots sold to brokers for resale, and passively held land in excess of anticipated need.
Can I fill out Form BOE-265-NT online?
You can complete the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Assessor and does not file the card; you return it to the Assessor yourself. The form also has a certification for electronic signatures.
Is BOE-265-NT the application for the Cemetery Exemption?
No. It is a follow-up notice for claimants already allowed the exemption. The Assessor lists a separate Cemetery Exemption form among its Institutional Exemptions, next to Cemetery Change in Eligibility.
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