SERVICE
Apply for church exemption
Requirements for religious organizations
What to do
Church exemption claims must be filed with the Assessor annually on or before February 15 to receive the full exemption.
Areas used for non-worship activities or living quarters are not eligible for exemption. For churches leasing property, either the church or Lessor may submit a claim (BOE-263 Lessor’s Claim). Any reduction in property taxes shall benefit the lessee church.
Eligibility
- Real and personal property owned and used exclusively for religious purposes
- Property used for worship services, church business office, Sunday school, and childcare for those attending services may also qualify for the religious exemption if located on the same premises as the worship services.
Apply
- Download the form(s) found below that are applicable to your organization.
- File your completed exemption form annually by February 15.
Deadline
The annual deadline is February 15.
Forms
Church Exemption (property solely for worship)
Religious Exemption (property used for worship, fellowship, religious counseling, offices, parking, and school grades 12 and under)
Religious Exemption Change in Eligibility or Termination Notice
Resources
View our Nonprofit Welfare Exemption, Grant Writing and Resiliency workshop video for a refresher on the filing process and additional resources.
Staff in need of additional exemptions filing guidance can make an appointment with our exemptions specialists.
Supporting information
Special cases
Nonprofit and church leases
Exempts property owners from real property or personal property taxes who leases to Churches, Public Schools, Community and State Colleges, State Universities, Nonprofit Colleges, Free Public Libraries and Free Museums and provides compensation to them in the form of rental. Either the Lessee can claim an exemption on the Church Exemption form or the Lessor can claim the exemption on the Lessors’ Exemption Claim form. A Lessors’ claim must include an affidavit signed by the lessee church attesting to the exempt use of the property.
What to do
- Download the nonprofit and church leases exemption form
- Submit your completed exemption form along with the required supporting documents to our office.
Get help
Address
City Hall, Room 190
1 Dr. Carlton B. Goodlett Place
San Franciso, CA 94102
Phone
Assessor's Exemption Unit
asrexemptionunit@sfgov.orgPartner agencies
What to do
Church exemption claims must be filed with the Assessor annually on or before February 15 to receive the full exemption.
Areas used for non-worship activities or living quarters are not eligible for exemption. For churches leasing property, either the church or Lessor may submit a claim (BOE-263 Lessor’s Claim). Any reduction in property taxes shall benefit the lessee church.
Eligibility
- Real and personal property owned and used exclusively for religious purposes
- Property used for worship services, church business office, Sunday school, and childcare for those attending services may also qualify for the religious exemption if located on the same premises as the worship services.
Apply
- Download the form(s) found below that are applicable to your organization.
- File your completed exemption form annually by February 15.
Deadline
The annual deadline is February 15.
Forms
Church Exemption (property solely for worship)
Religious Exemption (property used for worship, fellowship, religious counseling, offices, parking, and school grades 12 and under)
Religious Exemption Change in Eligibility or Termination Notice
Resources
View our Nonprofit Welfare Exemption, Grant Writing and Resiliency workshop video for a refresher on the filing process and additional resources.
Staff in need of additional exemptions filing guidance can make an appointment with our exemptions specialists.
Supporting information
Special cases
Nonprofit and church leases
Exempts property owners from real property or personal property taxes who leases to Churches, Public Schools, Community and State Colleges, State Universities, Nonprofit Colleges, Free Public Libraries and Free Museums and provides compensation to them in the form of rental. Either the Lessee can claim an exemption on the Church Exemption form or the Lessor can claim the exemption on the Lessors’ Exemption Claim form. A Lessors’ claim must include an affidavit signed by the lessee church attesting to the exempt use of the property.
What to do
- Download the nonprofit and church leases exemption form
- Submit your completed exemption form along with the required supporting documents to our office.
Get help
Address
City Hall, Room 190
1 Dr. Carlton B. Goodlett Place
San Franciso, CA 94102
Phone
Assessor's Exemption Unit
asrexemptionunit@sfgov.org