BOE-263

Source: https://www.boe.ca.gov/proptaxes/pdf/sample-boe263.pdf

BOE-263 (P1) REV. 14 (05-25) This page watermarked sample only. Contact Assessor for actual form. LESSORS’ EXEMPTION CLAIM PROPERTY USED FOR FREE PUBLIC LIBRARIES AND FREE MUSEUMS, AND PROPERTY USED EXCLUSIVELY FOR PUBLIC SCHOOLS, COMMUNITY COLLEGES, STATE COLLEGES, STATE UNIVERSITIES, UNIVERSITY OF CALIFORNIA, CHURCHES, AND NONPROFIT COLLEGES

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

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 CORPORATE OR ORGANIZATION NAMEMAILING ADDRESS Form

CITY, STATE, ZIP CODE

CORPORATE ID (IF ANY) ONLY

IDENTIFICATION OF PROPERTY ADDRESS OF PROPERTY (NUMBER AND STREET) FISCAL YEAR OF CLAIM Actual 20 – 20 CITY, COUNTY, ZIP CODE ASSESSOR’S PARCEL NUMBERUSE OF PROPERTY Check and state the primary and incidental qualifyingforuses 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 INCIDENTAL USE Land

Buildings and Improvements SAMPLE
Personal Property

NAME OF QUALIFYING LESSEE INSTITUTIONMAILING ADDRESS Assessor CITY, STATE, ZIP CODE

Yes No The lease confers upon the lessee the exclusive right to possession and use of the property, except that for free public libraries and free museums, the statute does not require “exclusive” use.

Yes No Property in this claim for exemption will be reported by the lessor on a business property statement submitted to the Assessor. (See instructions for property statement filing requirements.)

Yes No An affidavit is attached in which the lessee declares it exclusively uses the property for exempt purposes. If No, the affidavit will be submitted by the lessor with the property statement. Contact Yes No The exemption inures to the benefit of the lessee, and the lessee receives a reduction in rental payments or a refund in an amount equal to the reduction in taxes after they have been paid. See sections 202.2 and 206.2 of Revenue and Taxation Code. 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

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 (P2) REV. 14 (05-25)

INSTRUCTIONS FOR FILING LESSORS’ EXEMPTION CLAIM

IMPORTANT NOTICE

A qualifying institution is one whose property is used for free public libraries and free museums, and for property used exclusively for public schools, community colleges, state colleges, state universities, University of California, churches, and nonprofit colleges.

Failure to submit the lessee’s affidavit will result in denial of the exemption for the lessor. Submission of the lessee’s affidavit after the date the claim form is due (for taxpayers not required to file a property statement) or after the last day for filing the lessor’s property statement without penalty under section 463 of the Revenue and Taxation Code (for taxpayers required to file a property statement) will result in a portion of the exemption being denied. A Lessee’s Affidavit is not required for free public library or free museum exemption.A sample affidavit is included as page 3 of this form. Form

IDENTIFICATION OF APPLICANT Enter your company or organization information. ONLY FISCAL YEAR The fiscal year for which an exemption is sought must be entered correctly. The proper fiscal year follows the lien date (12:01a.m., January 1) as of which the taxable or exempt status of the propertyActualis determined. For example, a person filing a timely claim in February 2017 would enter “2017-2018” on line five of the claim; a “2016-2017” entry on a claim filed in February 2017 would signify that a late claim was being filed for the preceding fiscal year. The lease must be in effect and the property in use on lien date of the fiscal year for which the exemption is sought. Lessors' Exemptions cannot be forprorated based on the commencement date of the lease. USES OF PROPERTY Check each of the types of property being claimed, and state the primary and incidental uses of the property.

Enter the name and address of the lessee. If additional space is required, or if more than one lessee is being listed, attach an itemized list.Confirm, by checking the appropriateSAMPLEbox, that the lease confers upon the lessee the exclusive right to possession and use of the property, except for free public libraries and free museums.Check the appropriate box regardingAssessorproperty statement reporting. If you own taxable personal property in any county whose aggregate cost is $100,000 or more for any assessment year, you must file a property statement with the Assessor of that county whether or not specifically requested to do so. Any person not otherwise required to file a statement shall do so upon request of the Assessor, regardless of aggregate cost.

Check the appropriate box to indicate whether the affidavit is attached or will be submitted with the property statement.

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 byestablishingContacta ratio of the unrelated business taxable income to the bookstore’s gross income.

PROPERTY TAX BENEFITS Property tax benefits claimed herein must be passed on to the lessee in the form of: (1) Reduction in rental payments (sections 202.2 and 206.2, Revenue and Taxation Code). (2) Refund of rental payments, if paid (sections 202.2 and 206.2, Revenue and Taxation Code). (3) Claim by lessee under the provisions of section 5096, Revenue and Taxation Code, for a refund of taxes paid by a lessor (section 202.2, Revenue and Taxation Code). Note: Where the lessee files a claim for an exemption and reports leased property, such property will be allowed the exemption if used in an exempt manner.

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

BOE-263 (P3) REV. 14 (05-25)

RETURN THIS AFFIDAVIT TO LESSOR AFFIDAVIT FOR EXECUTION BY QUALIFYING INSTITUTIONAL LESSEES

NAME OF QUALIFYING LESSEE INSTITUTION

MAILING ADDRESS

CITY, STATE, ZIP CODE

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

COMMUNITY COLLEGE UNIVERSITY OF CALIFORNIA

STATE COLLEGE CHURCH

NAME OF LESSOR Form

MAILING ADDRESS

CITY, STATE, ZIP CODE ONLY COMMENCEMENT DATE OF LEASE DATE PROPERTY PUT TO EXEMPT USE

PLEASE ATTACH 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 The property described herein, or a portion thereof, is used by a church for parking purposes. If Yes, is the congregation of the church, religious denomination, or sect greater than 500 members? Yes No If Yes, the property or portion thereof so used is not eligible for exemption. 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 understand that the lessor has filed for a property tax exemption on the above property leased to this institution, and that any benefit from the exemption must go to this institution by way of a reduction in rental payments or a refund in an amount equal to the reduction in taxes. 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