California Property Tax Exemption for Religious Organizations

The State Board of Equalization (SBE) has reissued its Publication 48, Property Tax Exemptions for Religious Organizations , that provides a guide for organizations that wish to file for and receive a property tax exemption on qualifying church property. California laws provide for three exemptions that may be claimed on church property: the Church Exemption; the Welfare Exemption; and the Religious Exemption. An advantage of the Church Exemption is that it is the sole exemption available to leased property. While the Welfare Exemption covers the greatest number of uses, the Religious Exemption is generally more desirable for church-owned property because of its one-time filing provision. ( California SBE Information Publication 48, 04/01/2011 .)