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Cemetery Tax Exemptions
Govt
Code Sec 180-182
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CEMETERY
TAX EXEMPTIONS
Cemeteries are exempt from property
taxes and other assessments under the California State Constitution.
STATE
CONSTITUTION
Article 13 -
Taxation
SEC. 3. The following are
exempt from property taxation:
(a) Property owned by the State.
(b) Property owned by a local government, except as otherwise provided in
Section 11(a).
(c) Bonds issued by the State or a local government in the State.
(d) Property used for libraries and museums that are free and open to the
public and property used exclusively for public schools, community
colleges, state colleges, and state universities.
(e) Buildings, land, equipment, and securities used exclusively for
educational purposes by a nonprofit institution of higher education.
(f) Buildings, land on which they are situated, and equipment used
exclusively for religious worship.
(g) Property used or held exclusively for the permanent deposit of
human dead or for the care and maintenance of the property or the dead,
except when used or held for profit. This property is also exempt from
special assessment.
[....more categories, non-cemetery related]
ALTHOUGH
cemeteries are exempt from taxation if not used or held for profit, the
Revenue and Taxation Code requires that a form, known as a Cemetery
Exemption Form, be filed annually in order to prevent a property tax from
being assessed.
REVENUE
AND TAXATION CODE
Sec. 204. The
cemetery exemption is as specified in subdivision (g) of Section 3 of
Article XIII of the Constitution.
Sec. 251. (a) The board
[Board of Equalization] shall prescribe all procedures and forms
required to carry into effect any property tax exemption enacted by
statute or constitutional amendment.
Sec. 254. Any person claiming the church, cemetery, college,
exhibition, welfare, veterans' organization, free public libraries, free
museums, aircraft of historical significance, or public schools property
tax exemption and anyone claiming the classification of a vessel as a
documented vessel eligible for assessment under Section 227, shall
submit to the assessor annually an affidavit, giving any information
required by the board.
Sec. 256.5. The affidavit for the cemetery exemption shall
show that: (a) The property is used or held exclusively for the burial or
other permanent deposit of the human dead or for the care, maintenance or
upkeep of such property or such dead, and (b) The property is not used or
held for profit.
FORMS
AVAILABLE [courtesy of
the Sacramento County Tax Assessor]
In order to make an
example of the Cemetery Exemption Form available online, the
following are forms from to the Sacramento County Tax Assessor's Web
Site.
They are in PDF format and require Adobe Acrobat.
Cemetery
Exemption
Cemetery
Exemption - Section B
Cemetery
Exemption Instructions
BOARD OF
EQUALIZATION - ASSESSOR'S HANDBOOK
The Board of
Equalization's website has the Assessor's Handbook available on line.
Use this link to the chapter on tax exemptions for cemeteries:
Cemetery
Exemption, Assessor's Handbook
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