Form BOE-267-SNT, Religious Exemption Change in Eligibility or Termination Notice, is the card the San Diego County Assessor sends to organizations that were allowed the Religious Exemption. It is one of the San Diego County property tax forms in the Assessor's Institutional Exemptions group. You answer one question: whether the property will still be used exclusively for religious purposes in the next fiscal year. On FillingPDF you can fill out the form online and download or print the completed PDF; the Assessor publishes the original at the official link on this page.
Last updated
What is BOE-267-SNT?
Form BOE-267-SNT, Religious Exemption Change in Eligibility or Termination Notice, is the County of San Diego Assessor's form on which an organization that holds the Religious Exemption reports whether its property is still eligible. It cites Section 257.1 of the Revenue and Taxation Code.
The form is a two-page letter and return card. The letter explains that the Religious Exemption is available only to property owned by a church and used exclusively for religious worship (church), or for religious worship including a school. Property used only for school purposes, with no church services, does not qualify for the Religious Exemption but may qualify for the Welfare Exemption.
Under the one-time filing rule printed on the form, the Religious 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 on page 2 asks one question, answered YES or NO, about whether the property will continue to be used exclusively for religious purposes in the 2026-2027 fiscal year.
The notice is not an application for the Church Exemption or the Welfare Exemption. The Assessor's forms page lists those, along with the Religious Exemption claim itself, as separate Institutional Exemptions forms.
Who needs to file BOE-267-SNT?
Organizations that were allowed the Religious Exemption for 2025 on all or a portion of their property receive this notice and answer it. The card is addressed to all persons who received a Religious Exemption for the 2025-2026 fiscal year.
Points from the form that decide how you answer:
- The exemption covers property owned by a church and used exclusively for religious worship, or for religious worship including a school.
- Leased real property is not eligible unless its owner is also a religious organization conducting religious worship activities (church services and/or school purposes) on the property; in that case both the owner and the operator must file for the Religious Exemption.
- Leased personal property is eligible if it is used exclusively for religious purposes.
- School-only property, with no church services, does not qualify but may qualify for the Welfare Exemption.
Answer YES if, as of January 1, 2026, you still own the property and its activities have not changed since January 1, 2025. Answer NO if you no longer owned the property or other activities were taking place on it. The form does not say who else may sign for the organization; it asks for the signer's printed name, title and date.
When to file BOE-267-SNT
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, answer NO, sign and return the form to the Assessor within 30 days so the exemption can be modified or terminated.
If you still own the property and the activities have not changed since January 1, 2025, answer YES, sign and return the form; the Assessor will continue the exemption. The form prints no separate return date for a YES answer. It warns that not returning the form may result in an onsite inspection to verify that the property continues to be used for exempt activities.
If you want to claim the Church Exemption or the Welfare Exemption instead, contact the Assessor immediately. The form gives February 15 as the deadline for timely filing for either one and says Section 270 of the Revenue and Taxation Code provides for late filing.
How to fill out BOE-267-SNT
Check your name and mailing address
In the NAME AND MAILING ADDRESS block, make any necessary corrections to the printed name and mailing address.
Confirm the APN and property location
Check the APN(s) and the LOCATION OF PROPERTY (if other than mailing address) printed on the form so they match the property that holds the exemption.
Read the eligibility rules
Review the letter on page 1: ownership by a church, exclusive religious worship use, and the rules for leased real and personal property.
Answer the YES or NO question
On the card, mark YES if the property will continue to be used exclusively for religious purposes in the 2026-2027 fiscal year. Mark NO if you no longer owned it on January 1, 2026, or other activities were taking place.
Compare activities if you answer NO
Check the list of activities outside the scope of the Religious Exemption, items a through f, such as a thrift store, bingo or parsonage, to understand why the exemption changes.
Sign the card
Sign on the SIGNATURE line. The Electronic Signature Certification on the form applies if the card is submitted with an electronic signature.
Print your name, title and date
Enter the signer's name, title and the date in the PRINT NAME/TITLE/DATE field.
Add telephone number and email
Enter a telephone number where you can be reached from 8 a.m. to 5 p.m., and an email address.
Review and download the completed PDF
Check the answer, signature and contact details, 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-267-SNT
Sign the form and return it to the Assessor of the County of San Diego. The form prints the office as 1600 Pacific Hwy., Suite 103, San Diego, CA 92101, telephone 619-531-5772.
- Return to the Assessor: the form says to sign and return it to the Assessor and gives that address and telephone number. It names no other channel, portal or fax number.
- Signature: the form carries an Electronic Signature Certification for cards submitted with an electronic signature. Call the Assessor at 619-531-5772 to confirm how a signed card should reach the office.
- NO answers: return the form within 30 days so the exemption can be modified or terminated.
The Assessor's forms page also lists this document under Institutional Exemptions as Religious Exemption Change in Eligibility. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Not returning a NO answer within 30 days; the form says failing to notify the Assessor when property is no longer eligible results in an escape assessment plus interest and may bring a penalty.
- Answering YES when you no longer owned the property on January 1, 2026, or when activities other than religious worship, or worship including a school, were taking place.
- Treating school-only property as eligible; the form says property used for school purposes only, with no church services, does not qualify for the Religious Exemption.
- Leaving the card unsigned or without the printed name, title and date.
- Not correcting the printed name and mailing address, which the form asks you to do when they are wrong.
- Assuming a NO answer claims another exemption; to claim the Church Exemption or Welfare Exemption, contact the Assessor, with a timely filing deadline of February 15.
- Ignoring the form because the exemption is one-time; not returning it may lead to an onsite inspection to verify exempt activity.
Frequently asked questions
What is Form BOE-267-SNT?
Form BOE-267-SNT is the San Diego County Assessor's Religious Exemption Change in Eligibility or Termination Notice. It asks organizations holding the Religious Exemption whether the property will still be used exclusively for religious purposes in the next fiscal year.
Do I have to return the Religious Exemption change in eligibility form?
Yes, you should answer it either way. A YES answer continues the exemption. If you do not return the form, the Assessor may inspect the property onsite to verify exempt use; not returning it does not of itself waive the exemption.
When do I have to return BOE-267-SNT if the property is no longer eligible?
Within 30 days. If you no longer owned the property on January 1, 2026, or other activities were taking place on it, answer NO, sign and return the form 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 it will result in an escape assessment plus interest and may result in a penalty. Contact the Assessor at 619-531-5772 for details on your property.
Does leased property qualify for the Religious Exemption?
Leased real property qualifies only if its owner is also a religious organization conducting religious worship activities on it; then both owner and operator must file. Leased personal property qualifies if used exclusively for religious purposes.
Where do I send Form BOE-267-SNT?
Return it to the Assessor, County of San Diego, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101. The form lists telephone 619-531-5772 and names no other return channel, so call to confirm how to send a card with an electronic signature.
Can I fill out BOE-267-SNT 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 file the form with the Assessor; you return it through the Assessor's channels.
What if my property now qualifies for the Church or Welfare Exemption?
Contact the Assessor immediately. The form gives February 15 as the deadline for timely filing for either exemption and says Section 270 of the Revenue and Taxation Code provides for late filing.
Ready to fill out BOE-267-SNT?
Fill out BOE-267-SNT now