Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 2. Procedure to Claim Exemptions

Section 256

256. Church exemption affidavit. (a) The affidavit for church exemption shall show that:

(1) The building and equipment are used solely for religious worship.

(2) The land claimed as exempt is required for the convenient use of the building.

(b) Each year before the lien date, county assessors shall mail a claim form for the church exemption to all recipients of such exemption in the prior year, except where the prior recipient has transferred title to the property since the prior lien date.

History.—Stats. 1975, Ch. 224, p. 603, in effect January 1, 1976, substituted "and equipment are" for "is" in subsection (a), substituted "land" for "described portion of the real property" in subsection (b), and deleted the former subsection (c) pertaining to rented property. Stats. 1976, Ch. 681, p. 1679, in effect January 1, 1977, added the subdivision letters; relettered the former subsections (a) and (b) as subsections (1) and (2), respectively; and added subdivision (b).