BOE-263-C

Source: https://www.boe.ca.gov/proptaxes/pdf/sample-boe263c.pdf

This page watermarked sample only. Contact Assessor for actual BOE-263-C (P1) REV. 04 (05-25) form. CHURCH LESSORS’ EXEMPTION CLAIM PROPERTY LEASED BY A CHURCH TO A PUBLIC SCHOOL, COMMUNITY COLLEGE, STATE COLLEGE, OR STATE UNIVERSITY, INCLUDING THE UNIVERSITY OF CALIFORNIA, USED JOINTLY WITH A CHURCH

NAME AND MAILING ADDRESS (Make necessary corrections to the printed name and mailing address)

To receive the full exemption, this claim must be filed by 5:00 p.m., February 15.

If you no longer seek an exemption at this location, check here Sign and return this form to the Assessor. Date vacated:

IDENTIFICATION OF APPLICANT LESSOR’S CHURCH OR ORGANIZATION NAME Form MAILING ADDRESS

CITY, STATE, ZIP CODE ONLYCORPORATE ID (IF ANY)IDENTIFICATION OF PROPERTY Actual ADDRESS OF PROPERTY (NUMBER AND STREET) FISCAL YEAR OF CLAIM 20___ – 20___ CITY, COUNTY, ZIP CODE ASSESSOR’S PARCEL NUMBER for

USE OF PROPERTY RCheck and state the primary and incidental qualifying uses of the property. The exemption claim is made for the following property: (if there are numerous properties, please attach a list that clearly identifies the property and the name and address of the lessee)

PROPERTY TYPE PRIMARY USE(S) INCIDENTAL USE SAMPLE Land

Buildings and Improvements Personal Property Assessor

NAME OF QUALIFYING PUBLIC SCHOOL INSTITUTION

MAILING ADDRESS CITY, STATE, ZIP CODE

Yes No The total income received by the church in the form of rents, fees, or charges from the lease does not exceed the ordinary and usual expenses in maintaining and operating the leased property. AnContactaffidavit must be attached in which the lessee declares it uses the property for exempt purposes.

CERTIFICATION

I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing, and all information herein, including any accompanying statements or materials, is true, correct, and complete to the best of my knowledge and belief.

SIGNATURE OF PERSON MAKING CLAIM DATE t NAME OF PERSON MAKING CLAIM TITLE

EMAIL ADDRESS DAYTIME TELEPHONE ( ) THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION

This page watermarked sample only. Contact Assessor for actual form.

BOE-263-C (P2) REV. 04 (05-25)

INSTRUCTIONS FOR FILING CHURCH LESSORS’ EXEMPTION CLAIM

IMPORTANT NOTICE This claim may be filed to claim the welfare exemption on property leased by a c hurch to a p ublic school, community college, state college, state university, including the University of California when the church and public school or college both use the property in a joint manner. (See Revenue and Taxation Code section 214.6.)

Although the church has previously been granted the religious exemption, which only requires a one-time filing, annual filing of this claim form is required for a property used in conjunction with a public school to be granted the welfare exemption.

Failure to submit the public school or college lessee’s affidavit will result in denial of the exemption for the lessor.Submission of the lessee’s affidavit after the date the lessors’ claim form is due Formwill result in a portion of the exemption being denied. A sample affidavit is included as page 3 of this form.

IDENTIFICATION OF APPLICANT ONLY Enter your church, corporate or organization information.IDENTIFICATION OF PROPERTY Actual Enter the address of the property for which you are seeking exemption.FISCAL YEAR for The fiscal year for which an exemption is sought must be entered correctly. The proper fiscal year follows the lien date (12:01 a.m., January 1) as of which the taxable or exempt status of the property is determined. For example, a person filing a timely claim in February 2011 would enter “2011-2012” on line four of the claim; a “2010-2011” entry on a claim filed in February 2011 would signify that a late claim was being filed for the preceding fiscal year.USES OF PROPERTYSAMPLE Check each of the types of property being claimed, and state the primary and incidental uses of the property. Primary use may include both church and school use; incidental uses would include others who use the propertyfor meetings, receptions, etc. Assessor

Enter the name and address of the public school or college lessee. If additional space is required, or if more than one lessee is being listed, attach an itemized list.

Check the appropriate box to affirm that the total income received by the church in the form of rents, fees, or charges from the lease does not exceed the ordinary and usual expenses in maintaining and operating the leased property. The exemption is not available if the income exceeds the ordinary and usual expenses in maintainingand operatingContactthe leased property.

Attach an affidavit in which the public school or college lessee declares it uses the property for exempt purposes.

If the property, or a portion thereof, for which exemption is claimed is a student bookstore that generates unrelated business taxable income as defined in section 512 of the Internal Revenue Code, property taxes are determined by establishing a ratio of the unrelated business taxable income to the bookstore’s gross income.

This page watermarked sample only. Contact Assessor for actual form.

BOE-263-C (P3) REV. 04 (05-25)

RETURN THIS AFFIDAVIT TO LESSOR AFFIDAVIT FOR EXECUTION BY QUALIFYING PUBLIC SCHOOL LESSEES

NAME OF QUALIFYING PUBLIC SCHOOL LESSEE

MAILING ADDRESS

CITY, STATE, ZIP CODE

R Check the type of qualifying use of the property PUBLIC SCHOOL STATE UNIVERSITY

COMMUNITY COLLEGE UNIVERSITY OF CALIFORNIA

STATE COLLEGE

NAME OF CHURCH Form

MAILING ADDRESS

CITY, STATE, ZIP CODE ONLY DATE LEASE SIGNED COMMENCEMENT DATE OF LEASE

THE ASSESSOR MAY REQUEST A COPY OF THE LEASE AGREEMENT Actual

The following property is leased as of January 1 of this year. If personal property is being leased, indicate the type, make, model, serial number, etc. Attach a separate listing if necessary. PROPERTY TYPE PROPERTY DESCRIPTION (REAL OR PERSONAL) for SAMPLE Assessor Yes No With respect to lessees that are political subdivisions of the state, the property is located within the boundaries of the exempt government entity leasing the same.

Yes No The property, or a portion thereof, is a student bookstore that generates unrelated business taxable income as defined in section 512 of the Internal Revenue Code. If Yes, a copy of the institution’s most recent tax return filed with the Internal Revenue Service must accompany this affidavit. Property taxes are determined by establishing a ratio of the unrelated business taxable income to the bookstore’s gross income. Contact

CERTIFICATION

I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing, and all information herein, including any accompanying statements or materials, is true, correct, and complete to the best of my knowledge and belief.

SIGNATURE OF PERSON MAKING CLAIM DATE t NAME OF PERSON MAKING CLAIM TITLE

EMAIL ADDRESS DAYTIME TELEPHONE ( ) THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION