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EF-265-R11-0518-41000840-4
BOE-265 (P4) REV. 11 (05-18)
INSTRUCTIONS FOR FILING CLAIM FOR PROPERTY TAX EXEMPTION
UNDER THE CEMETERY EXEMPTION PROVISIONS
FILING OF CLAIM
Claims for the cemetery exemption must be signed and filed with the county Assessor.
An officer or duly authorized representative of the organization owning the property must sign the claim.
The Assessor will supply claim forms.
TIME FOR FILING
To receive the full exemption the claim must be filed each year on or before February 15. Only 90 percent of any tax or penalty or interest thereon may be
canceled or refunded when a claim is filed between February 16 of the current year and January 1 of the following calendar year; if the application is filed
thereafter, only 85 percent of any tax or penalty or interest thereon may be canceled or refunded. In no case, however, is the tax, penalty, and interest for
a given year to exceed $250.
PREPARATION OF CLAIM
All claimants must execute the claim and, except where an exemption is being claimed for inactive cemetery property, provide the property information
requested in Section A. Only claimants organized for profit need complete Section B. All questions must be answered. If you do not answer all the
questions, your claim may be denied. Leave no blanks; use “no,” “none,” or “not applicable” where needed.
If the entire property is not qualified, a partial exemption will be granted for any portion which satisfies the requirements.
FISCAL YEAR
The fiscal year for which an exemption is sought must be entered correctly. The proper fiscal year follows the lien date (12:01 a.m., January 1) as of which
the taxable or exempt status of the property is determined. For example, a person filing a timely claim in February 2011 would enter “2011-2012” on line
four of the claim; a “2010-2011” entry on a claim filed in February 2011 would signify that a late claim was being filed for the preceding fiscal year.
USE OF PROPERTY
Check the appropriate box to indicate whether or not the owner is organized or operates for profit. If organized as a nonprofit corporation, enter the date(s)
of incorporation and any amendments to the articles of incorporation on line 6.
A nonprofit organization filing for the first time must attach a certified copy of the Articles of Incorporation or comparable instrument for unincorporated
organizations, together with all amendments and revisions thereto. After the first filing, only subsequent amendments or revisions to the articles or comparable
instrument need be submitted with each claim. Approval of your claim for cemetery exemption cannot be given if proper documentation is not on file in the
Assessor’s Office.
EXEMPTION
Check the appropriate box and enter the Assessor’s parcel number or legal description when required. If necessary, use the back of the claim for lengthy
legal descriptions or attach an additional sheet.This completes the claim only for organizations claiming a total exemption of an inactive cemetery
property, in which no portion is being leased, rented, or held for sale by the claimant. Claims for all other properties must include Section A.
SECTION A: INFORMATION CONCERNING THE PROPERTY
Except as indicated in the preceding paragraph, Section A is to be completed by both profit-making and nonprofit cemetery organizations. A separate
Section A must be completed and filed for each property for which total or partial exemption is sought. The information furnished must be restricted to the
particular property. Give the exact name of the organization, address of the property, and the county of location.
The term property as used here means any operating unit of property consisting of one parcel or several contiguous parcels for which an exemption is
sought even though there may be several improvements and separate buildings thereon. All personal property for which an exemption is sought should be
listed. If more than one Section A is filed, each Section A should be numbered for convenient reference.
PROPERTY DESCRIPTION
List each parcel on which a portion of the operating cemetery is located. Enter the Assessor’s parcel number(s) or legal description(s). Indicate the total
area (in acres) of all parcels. Use additional sheets if necessary. If the owner has recorded a “Declaration of Intention” or “Declaration of Dedication” of the
property for which the exemption is claimed, or if cemetery zoning or a special use permit was granted for the property, check the appropriate box(es) and
enter the corresponding date(s) or recorder’s reference(s). If dedication and zoning are not required, check the corresponding box and explain.
OWNER AND OPERATOR
Check the appropriate boxes to identify the owner and operator of the property and the classifications of property for which total or partial exemption is
sought. If an organization or individual other than the claimant owns or operates the property, identify the organization or individual in the space provided.
LEASED OR RENTED TO OTHERS
If any portion of the property is rented, leased, or being used or operated by some other person or organization, copies of their leases or agreements must
be submitted. If the leases or other agreements have been filed in prior years, it is only necessary to attach copies of subsequent extensions, modifications,
and changes.
LAND USE
Designate the exact acreage for each use. Report one combined figure for all building sites other than mausoleums and columbariums, which must be
shown separately. Report appurtenant walkways, gardens, and parking lots separately. The total acreage includes both cemetery and noncemetery uses.
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