SB 1323, as introduced, Lieu. Property taxation: religious exemption: renewal.
Existing property tax law establishes, pursuant to Constitutional authorization, a property tax exemption for property exclusively used for religious purposes. Existing law requires the assessor to annually mail a notice to every person who received the religious exemption for the previous fiscal year that includes specified information, including, the circumstances under which the property may no longer be eligible for exemption. Existing law requires the notice to include a card that is to be returned to the assessor with specified information, including, the signature and title of any person who desires to maintain eligibility for the exemption.
This bill would additionally require a person claiming the exemption to include his or her printed name on the card to be returned to the assessor.
Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 257.1 of the Revenue and Taxation Code
2 is amended to read:
For the 1983-84 fiscal year and fiscal years thereafter,
2the assessor shall annually, prior to the lien date, mail a notice to
3every person who received the religious exemption for the previous
4fiscal year.
5The notice shall be in a form and contain that information which
6the board may prescribe, and shall set forth the circumstances
7under which the property may no longer be eligible for exemption
8and advise the person of the duty to inform the assessor if the
9property is no longer eligible for exemption.
10The notice shall include a card which is to be returned to the
11assessor by any person who desires to maintain eligibility for the
12religious exemption. That card shall be in the following form:
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To all persons who have received a religious exemption for the ________ fiscal year.
QUESTION: Will the property to which the exemption applies in the ________ fiscal year continue to be used exclusively for religious purposes in the ________ fiscal year?
Yes ________ No ________
Signature: ______________ Title: ______________ begin insert Print Name: ______________ end insert
Failure to return this card does not of itself constitute a waiver of exemption as called for by the California Constitution, but may result in onsite inspection to verify exempt activity. |
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