Church Exemption
A Church Exemption Claim is available to religious organizations that rent or lease and conduct worship services on property. An annual claim must be filed with the Assessor's Office.
What is the process?
File for a Church Exemption
First time church exemption claimants must submit:
- A completed Church Exemption Form
- A Lessor's Exemption Claim Form completed by the lessor
- A copy of the lease agreement. (The lease should indicate that the church is responsible for paying property taxes. If it does not, documentation must be provided to show that the church benefits from the property tax exemption by a reduction in rent.)
- A copy of the organization's certified articles of incorporation
- a copy of a tax letter designating the organization's non-profit status
Who can use this service?
Any religious organizations that rent or lease property and conduct worship services on that property may use this service.
Is there a charge for this service?
This service is provided free of charge.
When and where is this service offered?
This service is available throughout the year during regular business hours except during scheduled holidays.
Location, directions and hours of operation
Click on location name to show hours of operation, directions and phone information
1055 Monterey Street Suite D360 San Luis Obispo, CA 93408
Tel: (805) 781-5643
Main Office Fax: (805)-781-5641
Real and Business Property Fax: (805)-788-2042
Public Service/Front Counter Fax: (805)-788-2041
Mapping and Transfers Fax: (805)-781-4034
6565 Capistrano Avenue Atascadero, CA 93422
Tel: (805) 461-6143
Fax: (805) 461-6159
Frequently Asked Questions
Church exemptions are available to religious organizations that conduct worship services on property they rent or lease. The exemption covers the portion of property tax for the real property used exclusively by the organization. In some cases, the exemption is also extended to leased personal property. Allowing use of the leased area by any organization other than the church jeopardizes eligibility for the exemption.
First time church exemption claimants must submit:
- A completed Church Exemption Form
- A Lessor's Exemption Claim Form completed by the lessor.
- A copy of the lease agreement. (The lease should indicate that the church is responsible for paying property taxes. If it does not, documentation must be provided to show that the church benefits from the property tax exemption by a reduction in rent.)
- A copy of the organization's certified articles of incorporation.
- A copy of a tax letter designating the organization's non-profit status.
The annual filing period for both the church exemption and the lessor's exemption is January 1st through February 15th.