The Lessor’s Exemption is available to property that is leased, as of the lien date, January 1, for the following uses:
Additionally, section 206.2 [1], allows the Lessor's Exemption on property used exclusively for religious worship, including church parking for congregations of 500 or less.
Submission Deadline: Within 120 days of the commencement date of the lease.
Links
[1] http://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=206.2&lawCode=RTC
[2] https://www.sfassessor.org/forms-notices/forms/exemptions
[3] https://www.sfassessor.org/forms-notices/forms/members-public
[4] https://www.sfassessor.org/%3Cspan%20class%3D