Form BOE-267-SNT "Religious Exemption Change in Eligibility or Termination Notice" - County of Santa Cruz, California

What Is Form BOE-267-SNT?

This is a legal form that was released by the Assessor's Office - Santa Cruz County, California - a government authority operating within California. The form may be used strictly within County of Santa Cruz. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on May 1, 2021;
  • The latest edition provided by the Assessor's Office - Santa Cruz County, California;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form BOE-267-SNT by clicking the link below or browse more documents and templates provided by the Assessor's Office - Santa Cruz County, California.

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Download Form BOE-267-SNT "Religious Exemption Change in Eligibility or Termination Notice" - County of Santa Cruz, California

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BOE-267-SNT (P1) REV.25 (05-21)
SEAN SALDAVIA, ASSESSOR
RELIGIOUS EXEMPTION
701 OCEAN STREET ROOM 130
CHANGE IN ELIGIBILITY
SANTA CRUZ, CA 95060
OR TERMINATION NOTICE
(831)
831) 454-2002
(Section 257.1 of the Revenue and Taxation Code)
NAME AND MAILING ADDRESS
(Make necessary corrections to the printed name and mailing address)
APN(s)
LoCATIon oF PRoPERTy (if other than mailing address)
Dear Claimant:
Your organization was allowed the Religious Exemption for 2021 on all or a portion of its property. The Religious Exemption
is available only to property which is owned by a church and used exclusively for religious worship (church), or religious
worship including a school. Property used for school purposes only, where there are no church services, does not qualify for the
Religious
Exemption but may qualify for the Welfare Exemption. Leased real property is not eligible for the Religious
Exemption unless the owner of the leased property is also a religious organization and conducts religious worship
activities (church services and/or school purposes) on the property, in which case both the owner and the operator must file for the
Religious Exemption. Leased personal property is eligible for the Religious Exemption if the personal property is used exclusively for
religious purposes. Under a one-time filing rule or requirement, the Religious Exemption will remain in effect until the property is sold
or all or a part of the property is used for activities that are outside the scope of the Religious Exemption.
If, as of January 1, 2022, you still own the property and the activities conducted on the property have not changed
since
January 1, 2021, answer the question on page 2 of this form "yes" and sign and return this form to the Assessor. The Assessor
will continue the exemption. If you do not return this form, it may result in an onsite inspection to verify that the property continues to be
used for exempt activities.
If, as of January 1, 2022, you no longer owned the property or activities other than religious worship or religious worship including a school
were taking place on the property, answer the question on page 2 of this form "no" and sign and return this form to the Assessor within
30 days, so that the exemption can be modified or terminated. If you do not notify the Assessor when the property is no longer eligible for
the exemption, it will result in an escape assessment plus interest and may result in a penalty of up to $250.
The following activities are outside the scope of the Religious Exemption (those activities which are within the scope of either the Church
Exemption or the Welfare Exemption are indicated in parentheses):
a.
No activity (no exemption)
b.
Parsonage, living quarters (welfare)
c.
Thrift store (welfare)
d.
Bingo (welfare)
e.
Other (non-church or non-school) religious or charitable activities of another organization on your church-owned property
(welfare: both the owner and the operator must file)
f.
Real property owned by a non-church entity but leased to and used exclusively by a church for religious services (church)
If you wish to claim either the Church Exemption or the Welfare Exemption, contact the Assessor immediately: the deadline for timely
filing for the Church Exemption or Welfare Exemption is February 15. Section 270, Revenue and Taxation Code, provides for late filing
of the Church and Welfare Exemptions.
BOE-267-SNT (P1) REV.25 (05-21)
SEAN SALDAVIA, ASSESSOR
RELIGIOUS EXEMPTION
701 OCEAN STREET ROOM 130
CHANGE IN ELIGIBILITY
SANTA CRUZ, CA 95060
OR TERMINATION NOTICE
(831)
831) 454-2002
(Section 257.1 of the Revenue and Taxation Code)
NAME AND MAILING ADDRESS
(Make necessary corrections to the printed name and mailing address)
APN(s)
LoCATIon oF PRoPERTy (if other than mailing address)
Dear Claimant:
Your organization was allowed the Religious Exemption for 2021 on all or a portion of its property. The Religious Exemption
is available only to property which is owned by a church and used exclusively for religious worship (church), or religious
worship including a school. Property used for school purposes only, where there are no church services, does not qualify for the
Religious
Exemption but may qualify for the Welfare Exemption. Leased real property is not eligible for the Religious
Exemption unless the owner of the leased property is also a religious organization and conducts religious worship
activities (church services and/or school purposes) on the property, in which case both the owner and the operator must file for the
Religious Exemption. Leased personal property is eligible for the Religious Exemption if the personal property is used exclusively for
religious purposes. Under a one-time filing rule or requirement, the Religious Exemption will remain in effect until the property is sold
or all or a part of the property is used for activities that are outside the scope of the Religious Exemption.
If, as of January 1, 2022, you still own the property and the activities conducted on the property have not changed
since
January 1, 2021, answer the question on page 2 of this form "yes" and sign and return this form to the Assessor. The Assessor
will continue the exemption. If you do not return this form, it may result in an onsite inspection to verify that the property continues to be
used for exempt activities.
If, as of January 1, 2022, you no longer owned the property or activities other than religious worship or religious worship including a school
were taking place on the property, answer the question on page 2 of this form "no" and sign and return this form to the Assessor within
30 days, so that the exemption can be modified or terminated. If you do not notify the Assessor when the property is no longer eligible for
the exemption, it will result in an escape assessment plus interest and may result in a penalty of up to $250.
The following activities are outside the scope of the Religious Exemption (those activities which are within the scope of either the Church
Exemption or the Welfare Exemption are indicated in parentheses):
a.
No activity (no exemption)
b.
Parsonage, living quarters (welfare)
c.
Thrift store (welfare)
d.
Bingo (welfare)
e.
Other (non-church or non-school) religious or charitable activities of another organization on your church-owned property
(welfare: both the owner and the operator must file)
f.
Real property owned by a non-church entity but leased to and used exclusively by a church for religious services (church)
If you wish to claim either the Church Exemption or the Welfare Exemption, contact the Assessor immediately: the deadline for timely
filing for the Church Exemption or Welfare Exemption is February 15. Section 270, Revenue and Taxation Code, provides for late filing
of the Church and Welfare Exemptions.
BOE-267-SNT (P2) REV. 25 (05-21)
APN(s)
BOE-267-SNT REV. 25 (05-21)
RELIGIOUS EXEMPTION
LoCATIon oF PRoPERTy (if other than mailing address)
CHANGE IN ELIGIBILITY
OR TERMINATION NOTICE (CARD)
(Section 257.1 of the Revenue and Taxation Code)
To all persons who have received a Religious Exemption for the 2020-2021 fiscal year.
QUESTION:
Will
the
property
to
If you do not return this card, it does not of itself
which
the exemption applies in the 2021-2022
constitute a waiver of exemption as called for by
fiscal year continue to be used exclusively for
the California Constitution, but may result in onsite
religious purposes in the 2022-2023 fiscal year?
inspection to verify exempt activity.
YES
NO
NAME AND MAILING ADDRESS
SIGNATURE
u
PRINT NAME/TITLE/DATE
TELEPhONE NUMBER (8 a.m. - 5 p.m.)
(
)
EMAIL ADDRESS
BOE-267-SNT (CARD)
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