Imperial County Assessor's Office

940 W. Main Street Suite 115

El Centro CA 92243

Main Ph:(442) 265-1300

Email: assessor@co.imperial.ca.us

Church Exemption

The Church Exemption may be claimed on property (real or personal) that is owned, leased or rented by religious organizations who use the property exclusively for worship services.

If another church also uses the property for worship services, the user church must also apply for the church exemption. If any other outside use is allowed on the property, other than religious worship, the owner church and outside operator will need to file a Welfare Exemption.

First-Time Church Exemption Claimants Need to Submit

1.- Church exemption claim form

2.- Copy of certified Articles of Incorporation

3.- Tax letter evidencing exemption from either the State Franchise Tax Board or the Internal Revenue Service

4.- If leased property, a copy of the lease agreement is required. A reduction of property taxes on leased property granted the church exemption shall be for the benefit of the church.

Newly Acquired Property/First Time Filing

  • Property acquired after the January 1 tax lien date may be eligible for exemption provided that the property be put to exempt use or under construction for exempt use within 180 days after the date of acquisition.
  • To receive the exemption, claims must be filed ninety days after the first day of the month following the month in which the property was acquired or by February 15th of the following year, whichever occurs first.
  • A late filing penalty, not to exceed $250 will be applied to claims received after the deadline.
  • If you want to apply for this exemption select: Church Exemption.

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    Time for Filing:

  • The Assessor annually mails form Church Exemption (BOE-262) to all recipients of the exemption in the prior year around January 1.
  • 100% of the exemption is available if this claim is returned by February 15.
  • 90% of the exemption is available if filed after February 15 but prior to the following January 1.
  • 85% of the exemption is available if filed after January 1 of the next calendar year, subject to the four-year statute of limitations for refunds of taxes paid.
  • Tax, penalty and interest for a given year may not exceed $250.
  • A claim not returned by February 15 may result in the removal of the exemption or in a late exemption if filed after February 15.

    If you want to apply for this exemption select: Church Exemption.


    If you need more information you can contact the Assessor's office by calling (442) 265-1300 or visit our office at 940 W. Main St., Suite 115, El Centro, CA 92243. Our office hours are 8:00 A.M. to 5:00 P.M. Monday through Friday.

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