A property tax exemption excuses all or a portion of the assessment because the assessee has met some criteria allowed by the State Constitution. There are exemptions for property used by homeowners, veterans, disabled veterans, churches, religious organizations, welfare organizations and others. A property cannot receive more than one type of exemption. The county is reimbursed by the state for property tax revenue lost by the homeowner's exemption, but not for other types.
This exemption is available for buildings, land on which they are situated, and equipment used exclusively for religious worship as of 12:01 a.m. January 1 (lien date). It is also available for property owned or used by the church for parking.
A claim form must be properly completed and filed annually by February 15th with the Assessor. Claims filed February 16 - December 31 will receive a partial exemption for that year.