Form Boe-262-Ah - Church Exemption - Claim For Exemption From Property Taxes - 2011

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Sacramento County
Institutional Exemptions Division
Office of the Assessor
3701 Power Inn Road, Suite 3000
Sacramento, CA 95826-4329
Kathleen Kelleher, Assessor
(916) 875-0720
2011 CHURCH EXEMPTION
CLAIM FOR EXEMPTION FROM PROPERTY TAXES UNDER
SECTION 3 (f), 4(d), AND 5 OF ARTICLE XIII OF THE CONSTITUTION OF THE STATE OF CALIFORNIA AND
SECTIONS 206, 206.1, 206.2, AND 256 OF THE REVENUE AND TAXATION CODE
(See also sections 251, 254, 255, 260, 270, and 271 of the Revenue and Taxation Code.)
To receive the full exemption, a claimant must complete and file this form with the Assessor by February 15.
(Section 270, Revenue and Taxation Code, provides a partial exemption for late filing of the Church Exemption.)
________________________________________________________________________________________________________ states:
(name of person making claim)
1. That as ___________________________________________________________________________________________________
(title, such as president, etc.)
2. of the____________________________________________________________________________________________________ ,
(corporate or organization name of church)
3. the mailing address of which is _______________________________________________________________________________ ;
(give complete address including zip code)
4. the location of the property which is __________________________________________________________________________ ;
(give complete address including zip code)
5. that I make this claim for church exemption on behalf of this organization for the 20____– 20____ fiscal year on
the property listed on this form and (attach a separate form for each location);
6. that all buildings and equipment claimed as exempt are used solely for religious worship; or that any building
in the course of construction is intended to be used solely for religious worship;
7. that the land claimed as exempt is required for the convenient use of these buildings;
8. that all real property used by the church upon which exemption is claimed for parking purposes is necessarily
and reasonably required for the 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. 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. Leased property used for parking purposes
is eligible for exemption only if the congregation of the church, religious congregation, or sect is no greater than
500 members.
CERT IFIC AT ION
I certify (or dec lare) under penalty of perjury under the laws of the State of California that the foregoing and all information hereon, inc luding
any acc ompany ing statements or documents, is true, correct and complete to the best of my knowledge and belief.
S ign at ure of Pe rso n Ma king C la im
D ATE
TITL E
:
Whom sh ould we co ntact durin g normal business
A SSESSOR ’S USE ON LY
ho urs for additional in form ation?
N A ME
R ec eiv ed by
( As ses sor designee)
AD D R E SS (stre et, city, zip co de )
SAC R AMENT O COUN TY
Of
County or City
On
( date)
D AY TIM E PH O N E N U M B ER
E-
MA IL AD D RE SS
(o pt ion al)
Approved: Yes  N o  Late File: 90%  85% 
(
)
T HE QU EST ION S ON TH E REVERSE SIDE ARE PA RT OF THIS CLA IM AND MU ST BE ANSWER ED.
This exem ption claim is a public rec ord and is subject to public ins pection.
BOE-262-AH (FRONT) REV. 5 (8-07)

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