External form summary
This claim may be filed to claim the welfare exemption on property leased by a church to a public school, community college, state college, state university, including the University of California when the church and public school or college both use the property in a joint manner. (See Revenue and Taxation Code section 214.6.) Although the church has previously been granted the religious exemption, which only requires a one-time filing, annual filing of this claim form is required for a property used in conjunction with a public school to be granted the welfare exemption.
Failure to submit the public school or college lessee’s affidavit will result in denial of the exemption for the lessor. Submission of the lessee’s affidavit after the date the lessors’ claim form is due will result in a portion of the exemption being denied.