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 257.1

257.1. Religious exemption; annual notice. For the 1983–84 fiscal year and fiscal years thereafter, the assessor shall annually, prior to the lien date, mail a notice to every person who received the religious exemption for the previous fiscal year.

The notice shall be in a form and contain that information which the board may prescribe, and shall set forth the circumstances under which the property may no longer be eligible for exemption and advise the person of the duty to inform the assessor if the property is no longer eligible for exemption.

The notice shall include a card which is to be returned to the assessor by any person who desires to maintain eligibility for the religious exemption. That card shall be in the following form:

To all persons who have received a religious exemption for the ___________ fiscal year.

QUESTION: Will the property to which the exemption applies in the _________________ fiscal year continue to be used exclusively for religious purposes in the ______________ fiscal year?

YES___________          NO____________

Signature: _______________________________

Title: __________________________________

Failure to return this card does not of itself constitute a waiver of exemption as called for by the California Constitution, but may result in onsite inspection to verify exempt activity.

History.—Added by Stats. 1981, Ch. 542, in effect January 1, 1982. Stats. 1983, Ch. 312, in effect January 1, 1984, added ", prior to the lien date," after "annually" in the first paragraph.