BOE-260

Source: https://www.boe.ca.gov/proptaxes/pdf/sample-boe260.pdf

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

BOE-260 (P1) REV. 10 (05-25)

CERTIFICATE AND AFFIDAVIT FOR EXEMPTION OF WORK OF ART Declaration of costs and other related property information as of 12:01 a.m., January 1, 20__.

This claim must be filed by 5:00 p.m., February 15.

AFFIDAVIT FOR EXEMPTION OF WORK OF ART

NAME AND MAILING ADDRESS Under the provisions of section 217, Revenue and Taxation
(Make necessary corrections to the printed name and mailing address.) Code, certain articles of personal property which have been
made available for display in a publicly owned art gallery or
museum, or in a museum regularly open to the public and
operated by a nonprofit organization qualified for exemption
under section 23701d of the Revenue and Taxation Code
for a minimum period of 90 days during the 12-month period
immediately preceding January 1, or for less than 90 days
immediately preceding January 1 but which will be made
available for 90 days during the 12-month period commencing with the first day the propertyFormwas made available, shall be
exempt from taxation.

NAME OF CLAIMANTADDRESS OF CLAIMANT ONLYDAYTIME TELEPHONE NUMBER ( ) LOCATION OF THE PERSONAL PROPERTY AS OF 12:01 A.M., JANUARY 1 Actual NAME OF ART GALLERY OR MUSEUM IN WHICH THE PROPERTY WAS MADE AVAILABLE FOR DISPLAY DIRECTOR’S OR OFFICER’S NAME

ADDRESS (Street, City, County, State, ZIP code) for NATURE OF THE PERSONAL PROPERTY FOR WHICH EXEMPTION IS CLAIMED [check the appropriate box(es); additional works of art may be listed on a separate sheet, with nature and description] ORIGINAL PAINTING ORIGINAL SCULPTURE WORK OF THE FREE FINE ARTS (check below) ORIGINAL MOSAIC ORIGINAL STATUARY ETCHING LITHOGRAPH ORIGINAL DRAWING OR SKETCHES ENGRAVING PRINTS MADE BY HAND TRANSFER PROCESS WOODCUT OTHER ORIGINAL WORK OF THE FREE FINE ARTS DESCRIBE THE PROPERTY AND THE PROCESS BY WHICH IT WAS CREATED IN SUFFICIENT DETAIL TO IDENTIFYDO THE ITEMS DESCRIBED ABOVE INCLUDESAMPLEARTICLES OF UTILITY OR ARTICLES DESIGNED DOES CLAIMANT HOLD WORKS OF ART PRIMARILY FOR PURPOSES OF SALE? FOR INDUSTRIAL USE? YES NO YES NO AssessorCERTIFICATION OF CLAIMANT 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 TITLE DATE

E-MAIL ADDRESS

CERTIFICATION OF MUSEUM DIRECTOR OR OFFICER

The work of art described above was made available for display from ___________, 20 to ___________, 20. Contact(If additional works are listed on an attachment, the director or officer must sign this certificate and each attachment.) I certify (or declare) under penalty of the laws of the State of California that the foregoing, and all information herein is true, correct, and complete to the best of my knowledge and belief.

SIGNATURE OF DIRECTOR OR OFFICER TITLE DATE

DIRECTOR OR OFFICER OF (publicly owned art gallery, museum or museum open to public and operated by a nonprofit organization)

LOCATED AT (address)

EMAIL ADDRESS

THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION

This page watermarked sample only. Contact Assessor for actual form. BOE-260 (P2) REV. 10 (05-25)

PROVISIONS OF THE REVENUE AND TAXATION CODE

217. (a) Except as provided in subdivision (d), the following articles of personal property that have been made available for display in a publicly owned art gallery or museum, or a museum that is regularly open to the public and that is operated by a nonprofit organization that qualifies for exemption pursuant to Section 23701d, shall be exempt from taxation: (1) Original paintings in oil, mineral, water, vitreous enamel, or other colors, pastels, original mosaics, original drawings and sketches

in pen, ink, pencil, or watercolors, or works of the free fine arts in any other media including applied paper and other materials, manufactured or otherwise, that are used on collages, artists’ proof etchings unbound, and engravings and woodcuts unbound, lithographs, or prints made by other hand transfer processes unbound, or original sculptures or statuary. As used in this subdivision: (A) “Sculpture” and “statuary” shall include professional productions of sculptors only whether in round or in relief, in bronze, marble, stone, terra cotta, ivory, wood, metal, or other materials, or whether cut, carved, or otherwise wrought by hand from the solid block or mass of marble, stone, alabaster, or from metal, or other materials, or cast in bronze or other metal or substance, or from wax or plaster, or constructed from any material or made in any form as the professional productions of sculptors, only. (B) “Original” when used to modify the words “sculptures” and “statuary” shall include the original work or model and the first 10 castings, replicas, or reproductions made from the sculptor’s original work or model, with or without a change in scale, regardless of whether or not the sculptor is alive at the time the castings, replicas, or reproductions are completed. (C) “Painting,” “mosaic,” “drawing,” “work of the free fine arts,” “sketch,” “sculpture,” and “statuary” shall not include any articles of utility, articles designed for industrial use, or any articles that are made wholly or in part by stenciling or any other mechanical process. (D) “Etchings,” “engravings,” “woodcuts,” “lithographs,” or “prints made by other hand transfer processes,” shall include only works that are printed by hand from plates, stones or blocks etched, drawn, or engraved with handtools and do not include works that are printed from plates, Form stones or blocks etched, drawn, or engraved by photochemical or other mechanical processes. (2) Original works of the free fine arts, that are not described in paragraph (1), are subject to regulations, as the board may prescribe, to prove that the article represents some school, kind, or medium of the free fine arts. As used in this paragraph, “original works of the free fine arts” shall not include any article of utility or any article designed for industrial use. ONLY (b) When making a claim for an exemption pursuant to this section, a person claiming the exemption shall provide all information required and answer all questions in an affidavit, under penalty of perjury. The assessor may require additional proof of the facts stated before allowing the exemption. The affidavit shall be accompanied by a certificate of the director or other officer of the art gallery or museum in which the property forwhich an exemption is claimed under this section was made available for public displayActualfor the period specified in subdivision (e).

(c) Sections 255 and 260 shall be applicable to the exemption provided by this section.(d) The exemption provided by subdivision (a) shall not apply to any workforof art loaned by any person who holds works of art primarily for purposes of sale.

(e) The exemption provided by this section shall not apply unless the property was made available for public display in the art gallery or museum for a period of 90 days during the 12-month period immediately preceding the lien date for the year for which the exemption is claimed.

If the property was first made available for public display less than 90 days prior to the lien date, the exemption may be granted if the person claiming the exemption certifies in writing that the property will be made available for public display for at least 90 days during the 12-month periodcommencing with the first day SAMPLEthe property was made available for public display.

(f) For purposes of this section, “regularly open to the public” means that the gallery or museum was open to the public not less than 20 hours per week for not less than 35 weeks of the 12-month period immediately preceding the lien date for the year for which the exemption is claimed. Assessor If the gallery or museum has been open for less than 35 weeks during the 12-month period immediately preceding the lien date or for less than 20 hours per week during that period, the exemption may be granted if the director or other officer of the gallery or museum certifies in writing that the gallery or museum will be open for not less than 20 hours per week for not less than 35 weeks during the 12-month period beginning with the day the gallery or museum was first opened.

(g) If a person certifies in writing that the property will be made available and the gallery or museum open for the periods specified in subdivisions (e) and (f), and the property is not so made available or the gallery or museum is not so opened, the exemption shall be canceled, and an escape assessment may be made as provided in Section 531.1.

255. TIME TO FILE AFFIDAVITS. Affidavits required for exemptions named in this article, except the Homeowners’ Exemption, shall be filed with Contact the assessor between the lien date and 5 p.m. on February 15.

256. NONCOMPLIANCE WITH PROCEDURE. If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person.