Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > C > 230.0000 CHURCH EXEMPTION > 230.0025

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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C

230.0000 CHURCH EXEMPTION

Annotation 230.0025

230.0025 Late Filing Forgiveness. The provisions of Revenue and Taxation Code section 271 do not apply to property that is leased subsequent to the lien date. While the California Constitution exempts properties used "exclusively for religious worship", section 271 waives timely exemption filing requirements only for properties owned by claimants. Leased properties are not properties owned or properties acquired within the meaning of the section. C 3/3/1983; C 10/10/91.