Form Boe 267 S PDF Details

In today's complex world of property ownership and taxation, it’s crucial for religious organizations to understand the intricacies of tax exemptions available to them. The Boe 267 S form is a vital document for religious entities in California seeking property tax exemptions. This form, officially titled as the Declaration for Religious Exemption, serves as a bridge between such organizations and the County Assessor’s office, providing a structured means to claim exemptions for properties exclusively used for religious purposes. Addressed to the County Assessor, Exemption Division in San Jose, California, it encompasses a comprehensive set of instructions and requirements that need careful attention. The form not only asks for basic identification details of the applicant, such as the organization’s name and address, but also dives deeper into the specifics of the property’s use, whether for worship, school purposes, or other religious activities, ensuring that all prerequisites are met for the exemption. Moreover, it emphasizes the importance of the property being owned by the organization claiming the exemption and outlines the conditions under which properties used for parking or leased from another party might still qualify. The document also touches on penalties for failure to comply with the terms of the exemption, making it clear that accuracy and honesty in completing the form are paramount. With the deadline for filing set at February 15th annually, religious organizations are encouraged to stay ahead of their paperwork to benefit from these exemptions, highlighting the form’s role in maintaining the balance between religious practices and fiscal responsibilities.

QuestionAnswer
Form NameForm Boe 267 S
Form Length3 pages
Fillable?No
Fillable fields0
Avg. time to fill out45 sec
Other namesinures, empleados, P1, tiene

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BOE-267-S (P1) REV. 10 (06-11)

 

 

County Assessor, Exemption Division

 

County Government Center, 70 West Hedding St, East Wing, 5th Floor, San Jose, California 95110-1770

 

Ph: (408) 299-6460 FAX (408) 271-8812, Web: http://www.scc-assessor.org E-Mail: Exemptions@asr.sccgov.org

Lawrence E. Stone

¿No habla Ingles? La Oicina del Tasador tiene empleados que hablan Español. Llámenos al (408) 299-6460

Assessor

 

RELIGIOUS EXEMPTION

Declaration and other related property information as of 12:01 a.m., January 1, 20___.

IDENTIFICATION OF APPLICANT

CORPORATE OR ORGANIZATION NAME OF CHURCH

WEBSITE ADDRESS (IF ANY)

MAILING ADDRESS

CITY, STATE, ZIP CODE

CORPORATE ID (IF ANY)

IDENTIFICATION OF PROPERTY

ADDRESS OF PROPERTY (NUMBER AND STREET)

CITY, COUNTY, ZIP CODE

ASSESSOR’S PARCEL NUMBER

Is this real property owned by the church?

Yes

If Yes, enter the date the property was acquired:

If No, provide the name and address of the owner:

No

Enter date irst used for church/school purposes:

Note: If the owner is not another church, a Church or Welfare Exemption Claim form must be iled. Contact the Assessor.

Please check the following, if applicable:

The property is owned by an entity organized and operating exclusively for religious purposes.

The entity is a nonproit organization

No part of the net earnings inures to the beneit of any private individual.

USE OF PROPERTY

1.Are all buildings, equipment, and land claimed used exclusively for religious purposes? Yes No If No, explain:

2.Is the additional land claimed required for the use of or access to exempted buildings? Yes No If No, explain:

3.Is there any building currently under construction?

Yes No If Yes, is that building intended to be used solely for religious purposes?

Yes No

4.Has any new construction been completed on this property since January 1, 12:01 a.m. last year? Yes No If Yes, describe the use of this property.

FOR ASSESSOR’S USE ONLY

Received by

 

 

(Assessor’s designee)

of

 

 

on

 

 

(county or city)

 

 

(date)

Whom should we contact during normal business

hours for additional information?

NAME

DAYTIME TELEPHONE

EMAIL ADDRESS

()

THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION

BOE-267-S (P2) REV. 10 (06-11)

5.Does the real property include property used for parking purposes?

Yes No

If Yes, is all real property owned by or leased to the church, upon which exemption is claimed for parking purposes, necessarily and reasonably required for parking of automobiles of persons attending or engaged in religious worship or religious activity, and which is not at other times used for commercial purposes? Yes No

Note: Commercial purposes does not include the parking of vehicles or bicycles, the revenue of which does not exceed the ordinary and necessary costs of operating and maintaining the property for parking purposes.

6.Is there a sanctuary (church) on or adjacent to this property?

Yes No

If No, a claim for Welfare Exemption must be iled with the Assessor by February 15 each year for the property or portion of the property.

7.Check, as applicable, the type(s) of schools being operated on this property.

Preschool

Kindergarten

Secondary school

Nursery school

Elementary school

Both secondary and college

8.Are bingo games being operated on this property?

Yes No

If Yes, a claim for Welfare Exemption must be iled with the Assessor by February 15 each year for the property or portion of the property.

9.Is any equipment or other property at this location being leased or rented from someone else?

Yes No

If Yes, list in the remarks section the name and address of the owner, and the type, make, model, and serial number of the property. Note: Leased personal property is eligible for the Religious Exemption if the personal property is used exclusively for religious purposes.

10.Is any portion of this property used for living quarters for any person? Yes No If Yes, describe:

Note: Living quarters are not eligible for either the Religious Exemption or the Church Exemption. The property may be eligible for the Welfare Exemption - contact the Assessor.

11.Is any portion of this property vacant and/or unused?

Yes No If Yes, describe:

12.Is any portion of this property being rented to, leased to, used and/or operated by a person or organization other than the claimant?

Yes No

If Yes, describe that portion, its use, and provide the name and address of the lessee/operator:

13.Has there been any change in the use of this property since 12:01 a.m., January 1 of last year?

Yes

No If Yes, describe:

14. Remarks.

CERTIFICATION

I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and all information contained herein,

including any accompanying statements or documents, is true, correct, and complete to the best of my knowledge and belief.

NAME OF PERSON MAKING CLAIM

SIGNATURE OF PERSON MAKING CLAIM

t

TITLE

DATE

BOE-267-S (P3) REV. 10 (06-11)

INSTRUCTIONS FOR FILING A CLAIM FOR RELIGIOUS EXEMPTION FROM PROPERTY TAX

This afidavit is required under the provisions of sections 206.1, 207, 207.1, 214.4, 251, 255, 257, 257.1, 260, 270, and 271 of the Revenue and Taxation Code.

GENERAL INFORMATION

The Religious Exemption may be claimed on property owned by a religious organization and used exclusively for religious purposes. This includes religious worship and school purposes, including preschools, nursery schools, kindergartens, schools of less than collegiate grade, or schools of collegiate grade and less than collegiate grade. The exemption is also available if another church uses the property part time for religious worship and operates a school, provided that the owner church continues to conduct worship services on the property. Property used for school purposes only, where there are no church services, does not qualify for the Religious Exemption but may qualify for the Welfare Exemption.

The law provides for one-time iling for the Religious Exemption by the claimant and the annual mailing of a termination

notice by the Assessor. Penalties for failure to terminate the exemption when no longer eligible are also a part of the law.

FILING OF AFFIDAVIT

To receive the full exemption, this form must be iled with the Assessor by February 15. (Section 270 provides a partial exemption for late iling of the Religious Exemption.) Once granted, the exemption remains in effect until terminated.

IDENTIFICATION OF APPLICANT

Identify the corporate or organization name of the church seeking exemption on the property. Include the mailing address, website address (if any), and corporate identiication number (if any).

IDENTIFICATION OF PROPERTY

Identify the location of the property for which you are seeking exemption. A separate claim form must be iled for each location.

USE OF PROPERTY

Please answer all questions in this section of the claim form.

Please note that there are three exemptions that may be claimed on church property: the Church Exemption, the Religious

Exemption, and the Welfare Exemption. If it does not appear that your organization qualiies under the Religious Exemption, please contact the Assessor.

The Church Exemption may be claimed on property that is owned, leased, or rented by a religious organization and used exclusively for religious worship services. The Church Exemption is the most restrictive of the three exemptions available to a church since the organization’s property must be used solely for religious worship and other activities reasonably necessary for the accomplishment of the church’s religious purposes. The welfare exemption may be claimed on property that is used for other than religious worship and schools, such as housing for clergy, bingo, a convent or a retreat, summer camp, or if the church property is used regularly by a charitable organization.

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1. Before anything else, once completing the tiene, beging with the form section that includes the following fields:

Guidelines on how to fill in habla part 1

2. Now that this array of fields is completed, it's time to include the required particulars in If No provide the name and address, The property is owned by an entity, The entity is a nonproit, No part of the net earnings inures, USE OF PROPERTY, Are all buildings equipment and, Yes, If No explain, Is the additional land claimed, Yes, If No explain, Is there any building currently, Yes, If Yes is that building intended, and Yes so you can go to the next step.

Completing segment 2 of habla

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Ways to fill out habla portion 3

A lot of people generally make mistakes when completing DAYTIME TELEPHONE in this part. Make sure you read twice everything you type in right here.

4. The subsequent paragraph requires your information in the following areas: Does the real property include, Yes, If Yes is all real property owned, Yes, Is there a sanctuary church on or, Yes, If No a claim for Welfare, Check as applicable the types of, Preschool, Nursery school, Kindergarten, Elementary school, Secondary school, Both secondary and college, and Are bingo games being operated on. Make sure you enter all required details to go onward.

Nursery school, Yes, and If No a claim for Welfare in habla

5. The form needs to be finished by dealing with this part. Here you can find a full list of blank fields that require accurate information to allow your form submission to be accomplished: Note Living quarters are not, Is any portion of this property, Yes, If Yes describe, Is any portion of this property, Yes, If Yes describe that portion its, Has there been any change in the, Yes, If Yes describe, and Remarks.

habla writing process outlined (portion 5)

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