CA Rev & Tax Code Section 256

(a)

The affidavit for church exemption shall show that:

(1)

The building and equipment are used solely for religious worship.

(2)

The land claimed as exempt is required for the convenient use of the building.

(b)

Each year before the lien date, county assessors shall mail a claim form for the church exemption to all recipients of such exemption in the prior year, except where the prior recipient has transferred title to the property since the prior lien date.