Form BOE-267-S, Religious Exemption, is the claim that a church or other religious organization files with the County of San Diego Assessor to exempt its property from property tax. It is one of the San Diego County property tax exemption forms listed under Institutional Exemptions on the Assessor's forms page. The form asks who owns the property, how every building and parcel is used, and ends with a certification under penalty of perjury. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the Assessor publishes the original at the official link below.
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What is BOE-267-S?
Form BOE-267-S, Religious Exemption, is the claim filed with the County of San Diego Assessor to receive the Religious Exemption from property tax on property owned by a religious organization and used exclusively for religious purposes. The Assessor is listed on the form as Jordan Z. Marks.
The exemption covers religious worship and school purposes, including preschools, nursery schools, kindergartens, schools of less than collegiate grade, and schools of collegiate grade 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 continues to hold worship services there.
The form is an 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. The printed edition states that the claim is filed for fiscal year 2026-2027. Its questions cover ownership, construction, parking, a sanctuary, schools, bingo, leased equipment, living quarters, vacant space, other users and changes in use.
The instructions distinguish three exemptions for church property. The Church Exemption is the most restrictive: it applies to property owned, leased or rented by a religious organization and used exclusively for worship services. The Welfare Exemption applies to uses such as clergy housing, bingo, a convent or retreat, summer camp, or regular use by a charitable organization. This form claims only the Religious Exemption. It is subject to public inspection.
Who needs to file BOE-267-S?
A religious organization that owns property in San Diego County and uses it exclusively for religious purposes files this claim with the Assessor. The instructions say the exemption applies to religious worship and school purposes, and to property that another church uses part time for worship and a school while the owner church continues to hold services.
Conditions and exclusions printed on the form and its instructions:
- File a separate claim for each location.
- 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 qualify for the Welfare Exemption.
- If the property has no sanctuary used by the owner for worship, or if bingo games are held there, a claim for Welfare Exemption must be filed for the property or the affected portion.
- If the owner is not another church, a Church or Welfare Exemption Claim form must be filed; contact the Assessor.
The person making the claim signs the certification and gives a name and title. The form describes no other representative arrangement. If it does not appear that your organization qualifies, the instructions tell you to contact the Assessor.
When to file BOE-267-S
The claim must be filed by 5:00 p.m., February 15, to receive the full exemption. Section 270 provides a partial exemption for late filing of the Religious Exemption.
Filing is one time. Once granted, the exemption stays in effect until it is terminated. Each year the Assessor mails a termination notice, and the law provides penalties for failing to terminate the exemption when the property is no longer eligible.
The printed edition (REV. 12 (05-25)) states that the claim is filed for fiscal year 2026-2027. Questions 5 and 14 look back to 12:01 a.m., January 1 of last year, so gather construction and use-change dates before you start. The Assessor's forms page also lists a separate Religious Exemption Change in Eligibility form; ask the Assessor which form applies if your use changes. The form states no processing time.
How to fill out BOE-267-S
Correct the printed name and address
In the Name and Mailing Address box, make any necessary corrections to the printed name and mailing address. Leave the For Assessor's Use Only block blank.
Identify the church applicant
Enter the corporate or organization name of the church, the dba local church name, mailing address, city, state and ZIP code. Add the corporate ID and website address only if you have them.
Identify the property
Enter the property's number and street, city, county, ZIP code and Assessor's Parcel Number. Use a separate form for each location.
Answer ownership questions 1 and 2
Question 1: check Yes or No. If Yes, enter the date acquired and the date first used for church/school purposes; if No, give the owner's name and address. Question 2: check each of (a), (b) and (c) that applies.
Describe use and construction
Question 3: answer whether everything claimed is used exclusively for religious purposes and explain if No. Questions 4 and 5: report construction in progress or completed, with dates and descriptions where asked.
Answer parking, sanctuary and schools
Question 6: report any parking use and whether it meets the stated conditions. Question 7: say whether a sanctuary is on or adjacent to the property. Question 8: check each school type and whether a religious organization operates it.
Answer bingo and leased property
Question 9: check Yes or No for bingo games. Question 10: if equipment is leased or rented from someone else, list the owner and the type, make, model and serial number in the remarks.
Report living quarters and vacant space
Question 11: say whether any portion is used as living quarters and describe it if Yes. Question 12: describe any vacant or unused portion.
Report other users and changes
Question 13: describe any portion rented, leased or operated by someone other than the claimant, with its use and the lessee's or operator's name and address. Question 14: describe any change in use since 12:01 a.m., January 1 of last year.
Add remarks and a contact person
Question 15: enter remarks, then the name, title, daytime telephone and email address of the person the Assessor should contact during business hours.
Complete the certification
Enter the name and title of the person making the claim, then sign and date. The signature certifies, under penalty of perjury under California law, that the information is true, correct and complete.
Review and download the PDF
Check every answer against the instructions on page 3, then download or print the completed PDF from FillingPDF. File it with the Assessor by February 15 as described under How to submit.
How to submit BOE-267-S
The form says the claim is filed with the Assessor. The header prints the office details: County of San Diego, Assessor, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101, telephone 619-531-5772.
- Where to file: with the Assessor, at the office above. The form has a "For Assessor's Use Only" block showing who received it, from which county or city, and on what date.
- Deadline: 5:00 p.m., February 15 for the full exemption.
- Other channels: the form prints no mail, online or drop-off instructions. Call 619-531-5772 to confirm how the Assessor accepts claims.
- Related claims: if question 7 or 9 sends you to the Welfare Exemption, that claim must be filed with the Assessor by February 15 each year for the property or portion of it.
- One claim per location: send a separate form for each property.
The form states no fee. Because the document is subject to public inspection, include only information you are willing to have open to review. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Filing after 5:00 p.m. on February 15 and expecting the full exemption; late filing earns only the partial exemption under Section 270.
- Using one form for several properties; the instructions require a separate claim for each location.
- Claiming school-only property that has no church services; it does not qualify for the Religious Exemption and may qualify for the Welfare Exemption.
- Claiming living quarters under the Religious Exemption; they are not eligible and the Assessor should be contacted about the Welfare Exemption.
- Leaving questions in the Use of Property section unanswered; the instructions say to answer all of them.
- Skipping the printed name and mailing address correction box when the preprinted details are wrong.
- Not listing the owner, type, make, model and serial number of leased equipment in the remarks when question 10 is Yes.
- Ignoring the Welfare Exemption claim that question 7 (no sanctuary) or question 9 (bingo) calls for.
- Failing to terminate the exemption when the property is no longer eligible; the law provides penalties.
Frequently asked questions
What is Form BOE-267-S, the Religious Exemption claim?
Form BOE-267-S is the claim filed with the County of San Diego Assessor to obtain the Religious Exemption from property tax. It applies to property owned by a religious organization and used exclusively for religious purposes, including worship and school purposes.
When is the San Diego Religious Exemption claim due?
The claim must be filed by 5:00 p.m., February 15, to receive the full exemption. Under Section 270, a late filing receives a partial exemption. The printed edition states it is filed for fiscal year 2026-2027.
Do I have to file the Religious Exemption claim every year?
No. The law provides for one-time filing by the claimant. Once granted, the exemption stays in effect until terminated, and the Assessor mails a termination notice each year. Penalties apply if you fail to terminate it when the property is no longer eligible.
Does a church school qualify for the Religious Exemption?
Only when the property also has church services. Schools such as preschools, nursery schools, kindergartens and schools of less than collegiate grade are covered with worship use. Property used for school purposes only does not qualify, but may qualify for the Welfare Exemption.
Can I claim the Religious Exemption on clergy housing or living quarters?
No. The form states that living quarters are not eligible for the Religious Exemption or the Church Exemption. The property may be eligible for the Welfare Exemption, so contact the Assessor.
What is the difference between the Church, Religious and Welfare Exemptions?
The Church Exemption is the most restrictive, covering property used solely for worship. The Religious Exemption covers worship and school use on property the religious organization owns. The Welfare Exemption covers other uses, such as clergy housing, bingo, a convent or retreat, or summer camp.
Do I need a separate form for each church property?
Yes. The instructions say a separate claim form must be filed for each location. Enter that location's address and Assessor's Parcel Number in the Identification of Property section.
Who signs Form BOE-267-S?
The person making the claim enters their name and title, signs and dates the certification. By signing, they certify under penalty of perjury under California law that the information is true, correct and complete.
Can I fill out Form BOE-267-S online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the claim; you file it with the County of San Diego Assessor yourself.
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