Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
230.0000 CHURCH EXEMPTION
230.0025 Late Filing Forgiveness. The provisions of Revenue and Taxation Code section 271 do not apply to property that is leased subsequent to the lien date. While the California Constitution exempts properties used "exclusively for religious worship", section 271 waives timely exemption filing requirements only for properties owned by claimants. Leased properties are not properties owned or properties acquired within the meaning of the section. C 3/3/1983; C 10/10/91.