California property tax laws provide for three exemptions that may be claimed on church property:
– The church exemption, for property that is owned, leased, or rented by a religious organization and used exclusively for religious worship services.
– The religious exemption, for property owned by a religious organization and used exclusively for religious worship services, and certain school activities. The exemption may also apply to leased personal property.
– The welfare exemption, for property owned by a religious organization and used exclusively for one or more of the above activities with any other religious activities. The exemption may also apply to leased property if both the lessor and lessee qualify.
