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Welfare Exemption  Lessor's Exemption
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The following exemption is administered solely by the Assessor. Informational inquiries and requests for forms must be directed to the Assessor at (213)974-3481 or email to exempt@assessor.lacounty.gov.


Church exemptions are available to religious organizations that rent, lease, or own property and conduct worship services on the property. Most religious organizations qualify their property for exemption under the church exemption. Church exemptions are covered under section 3(f), 4(d) and 5 of article XIII as implemented by section 206 of the R&T Code.

The church exemption is most often used for leased real property. The exemption does not apply to areas used for fellowship, or other non-worship activities. Other allowed uses are Sunday school and recreational activities. First-time church exemption claimants that lease property need to submit the Church Exemption Claim form and a copy of the current lease agreement. If another church uses the owner-operated church for worship services, then that church most also file. If any other outside use if conducted on the property, the owner church and the operator will both need to file a welfare exemption claim.

 
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