R&T Code 214.6 Church Property Tax Exemption Explained
California church property tax exemption rules are often misunderstood. Learn how R&T Code 214.6 works, when shared use becomes taxable, and how churches can stay exempt.
California church property tax exemption rules are often misunderstood. Learn how R&T Code 214.6 works, when shared use becomes taxable, and how churches can stay exempt.
In California, a parsonage is not automatically exempt from property taxes—churches must first obtain an Organizational Clearance Certificate and then file annual county affidavits to prove the home is used exclusively as clergy housing.
Church Property Tax ExemptionsCounties throughout California are looking to churches as a way of increasing their revenue. One way to do so is by revoking all or part of an organization’s property tax exemption. Generally speaking, once a property has been classified as exempt, there is no specific guarantee the organization will continue to be exempt from the general tax levy against their property.In General:Churches are not exempt from special assessments, but only from taxes. Taxes are imposed on both real and personal property; with very few exceptions, special assessments […]