Orange County Assessor Institutional Exemptions and Forms

		Institutional Exemptions
		Church Exemption (Property Leased by Church) Available for buildings, land on which they are situated, and equipment used exclusively for religious worship as of 12:01 a.m. on lien date each year (January 1). The exemption is also available for property the church owns or leases for church parking.
		R & T Code, Section 3 (h)
		College Exemption Available for buildings, land, equipment used exclusively for educational purposes by a nonprofit institution of higher education
		R & T Code, Section 3 (h)
		Religious Exemption (Property Owned By A Church) Available for real estate owned by a church. Also available for personal property owned or leased by the church when the church:
		Conducts worship services on the property Conducts worship services on the property and operates its own preschool, nursery school, kindergarten, elementary school, secondary school, or both schools of collegiate grade and schools of less than collegiate grade
		The exemption is also available for property the church owns or leases for church parking. The Religious Exemption remains in effect until terminated or until the property is no longer eligible for the exemption. Penalties of up to $250 apply if a church fails to notify the Assessor that an exemption should be terminated
		R & T Code, Section 4(b), 5 and 6
		Assessors' Handbook Section 267 Welfare, Church, and Religious Exemptions

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