Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
880.0000 WELFARE EXEMPTION
(a) IN GENERAL
880.0030 Church-Related Schools.
1. (a) County assessors may constitutionally require church-related schools to file factual statements on prescribed forms as a condition to allowing such schools a property tax exemption. The exemption forms attached to the request appear to be reasonably necessary for that purpose. The "church exemption" is not applicable to church-related schools. Therefore, the forms attached to the request relating to that exemption are not pertinent herein.
b. An institution which claims that it is exempt from property taxation has the burden of demonstrating its exempt status.
2. The State of California can constitutionally require church-related schools to file form 199B, "Exempt Organization Annual Information Statement", as a condition to allowing such schools an exemption from the state franchise tax. OAG 11/9/1979 (No. 79-508, Vol. 62, p. 690).