Los Angeles County Assessor's Office -

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Thu, May 15, 2008

TABLE OF CONTENTS
Welfare Exemption	Lessor's Exemption
Hospital Property	Church Exemption
Multispecialty Clinics	Religious Exemption
Housing	Historical Aircraft
Uses of Property	College Exemption
Cemetery Exemption	Public School Exemption
Aerospace Museum, Free Public Library, Free Museum, Consular Exemptions, Marine Vessel

The following exemption is administered soley 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.

Sections 4(b), 5, and 6 of article XIII and section 207 of the R&T Code allow exemptions to religious organizations that own property and exclusively use it to conduct worship services and other related religious activities (i.e. church operated schools of less than collegiate level, bible studies, weddings, etc.).

If another church uses the owner-operated church for worship services, the outside operator must apply for the religious exemption. If any other outside use is allowed on the property, the owner of the church and the operator will both need to file a welfare exemption claim.

The religious exemption is generally more desirable for church-owned property because of its one-time filing provision. Once the exemption has been granted, it is continuous until the owner of the property notifies the Assessor that the use of the property has changed or a change of ownership has occurred. A "change in eligibility or termination card” is sent annually in January to remind claimants of this obligation. This is a simplified process that eliminates the need for annual filing and the possibility of being assessed a late filing penalty. Penalties of up to $250 apply if a church fails to notify the Assessor that an exemption should be terminated.

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