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MARK CHURCH
EF-265-NT-R15-0519-41000495-1 Assessor - County Clerk - Recorder
BOE-265-NT (P1) REV. 1 5(05-1 )9 555 County Center
CEMETERY EXEMPTION Redwood City, CA 94063
P 650.363.4500 F 650.599.7435
CHANGE IN ELIGIBILITY email assessor@smcacre.org
OR TERMINATION NOTICE web www.smcacre.org
CLAIMANT NAME AND MAILING ADDRESS
(Make necessary corrections to the printed name and mailing address)
APN(s)
LOCATION OF PROPERTY (if other than mailing address)
Dear Claimant:
Your organization was allowed the Cemetery Exemption for 201 on all9 or a portion of its property. The Cemetery Exemption
is available only to property which is owned by a nonprofit corporation and used exclusively for the burial or other permanent
deposit of the human dead and property used or held exclusively for the care, maintenance or upkeep of such property or such dead.
Under a one-time filing rule or requirement, the Cemetery Exemption will remain in effect until all or a part of the property is used for
activities that are outside the scope of the Cemetery Exemption.
If, as of January 1, 2020, you still own the property and the activities conducted on the property have not changed
since January 1, 2019, answer the question on the card “ yes” and sign and return the card to the Assessor. The Assessor will
continue the exemption. If you do not return the card, it may result in an on-site inspection to verify that the property continues to be
used for exempt activities.
If, as of January 1, 2020, you no longer own the property or activities other than cemetery activities are taking place on the
property, answer the question on the card “no” and sign and return the card to the Assessor within 30 days, so that the exemption can be
modified or terminated. If you do not notify the Assessor when the property is no longer eligible for the exemption, it will result in an
escape assessment plus interest and may result in a penalty of up to $250.
The following circumstances are those that may disqualify all or part of the property for the exemption:
a. No longer owned by a nonprofit corporation or an organization referred to in section 8250 of the Health and Safety Code.
b. The land is not actively used or held for exempt purposes.
c. Plots sold to brokers for purposes of resale.
d. Passively held land in excess of anticipated need.
e. Improvements that are not used for the burial or other permanent deposit of the human dead, or used or held exclusively for
the care, maintenance or upkeep of such property (for example, floral shops, mortuaries, crematoriums, orchard or cropland).
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