Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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R

730.0000 RELIGIOUS EXEMPTION

Annotation 730.0005

730.0005 Church Property Leased To School District. A church whose property would qualify for the exemption except that it is leased to a school district and used by both entities may claim the religious exemption and, pursuant to Revenue and Taxation Code section 214.6, annually file a lessor's exemption claim (with the affidavit thereon executed by a school district official) with an attached statement affirming that the income under the lease does not exceed the cost of maintaining and operating the property and that the church is located within the school district's boundaries.

The welfare exemption is required, however, if the Church does not use the property, uses the property for purposes other than those permitted by the religious exemption (worship or worship and school activities), uses the property for bingo games, or allows persons or organizations other than the school district to also use the property. LTA 11/3/1982 (No. 82/126).