Rev. & Tax. Code, § 256 · Article 2. Procedure to Claim Exemptions
Rev. & Tax. Code, § 256
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The affidavit for church exemption shall show that:
(1) The building and equipment are used solely for religious worship.
(2) The land claimed as exempt is required for the convenient use of the building.
(b) Each year before the lien date, county assessors shall mail a claim form for the church exemption to all recipients of such exemption in the prior year, except where the prior recipient has transferred title to the property since the prior lien date.
Notes and commentary — not statutory text
History
Amended by Stats. 1976, Ch. 681.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=256.
- Text hash
- sha256 4714fea1cc0f4cf6dadb01ce971bd3e192e9173e1e854665aadc67a0099fcd1b
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.