Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 256 — Procedure to Claim Exemptions

Cal. Rev. & Tax. Code § 256

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Current through: Nov 2, 2026 (California Legislative Counsel)

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

Citator

Cal. Rev. & Tax. Code § 256 — Procedure to Claim Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.

(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.