PROPERTY TYPE PRIMARY USE INCIDENTAL USE
BOE-263 (P1) REV. 12 (06-17)
IDENTIFICATION OF APPLICANT
MAILING ADDRESS
MAILING ADDRESS
CITY, STATE, ZIP CODE
CITY, STATE, ZIP CODE
CORPORATE ID (IF ANY)
FISCAL YEAR OF CLAIM
LESSOR’S CORPORATE OR ORGANIZATION NAME
NAME OF QUALIFYING LESSEE INSTITUTION
IDENTIFICATION OF PROPERTY
USE OF PROPERTY
CITY, COUNTY, ZIP CODE
ADDRESS OF PROPERTY (NUMBER AND STREET)
ASSESSOR’S PARCEL NUMBER
THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION
20___ 20___
Land
Buildings and Improvements
Personal Property
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.
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 ling requirements.)
An afdavit is attached in which the lessee declares it exclusively uses the property for exempt purposes. If No, the afdavit will
be submitted by the lessor with the property statement.
Yes No
Yes No
Yes No
NAME AND MAILING ADDRESS
(Make necessary corrections to the printed name and mailing address)
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Check and state the primary and incidental qualifying uses of the property.
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SIGNATURE OF PERSON MAKING CLAIM
TITLE
DATE
DAYTIME TELEPHONE
NAME OF PERSON MAKING CLAIM
EMAIL ADDRESS
( )
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
This claim must be led with the Assessor
by February 15.
The exemption claim is made for the following property: (if there are numerous properties, please attach a list that clearly identies the
property and the name and address of the lessee)
CERTIFICATION
I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and all information hereon, including any
accompanying statements or documents, is true and correct to the best of my knowledge and belief.
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 nonprot colleges.
Failure to submit the lessee’s afdavit will result in denial of the exemption for the lessor. Submission of the lessee’s afdavit
after the date the claim form is due (for taxpayers not required to le a property statement) or after the last day for ling the
lessor’s property statement without penalty under section 463 of the Revenue and Taxation Code (for taxpayers required to
le a property statement) will result in a portion of the exemption being denied. A Lessee’s Afdavit is not required for free
public library or free museum exemption.
A sample afdavit is included as page 3 of this form.
IDENTIFICATION OF APPLICANT
Enter your company or organization information.
FISCAL YEAR
The scal year for which an exemption is sought must be entered correctly. The proper scal 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 ling 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
prorated 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 appropriate box, 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 regarding property 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 by
establishing a 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.
BOE-263 (P2) REV. 12 (06-17)
PROPERTY TYPE
(REAL OR PERSONAL)
PROPERTY DESCRIPTION
BOE-263 (P3) REV. 12 (06-17)
PUBLIC SCHOOL STATE UNIVERSITY NONPROFIT COLLEGE
COMMUNITY COLLEGE UNIVERSITY OF CALIFORNIA
STATE COLLEGE CHURCH
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?
The property, or a portion thereof, is a student bookstore that generates unrelated business taxable income as dened in section
512 of the Internal Revenue Code.
If Yes, a copy of the institution’s most recent tax return led with the Internal Revenue Service must accompany this afdavit.
Property taxes are determined by establishing a ratio of the unrelated business taxable income to the bookstore’s gross
income.
If Yes, the property or portion thereof so used is not eligible for exemption.
Yes No
Yes No
Yes No
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Check the type of qualifying exclusive use of the property
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SIGNATURE OF PERSON MAKING CLAIM
TITLE
DATE
DAYTIME TELEPHONE
NAME OF PERSON MAKING CLAIM
EMAIL ADDRESS
( )
MAILING ADDRESS
CITY, STATE, ZIP CODE
NAME OF LESSOR
MAILING ADDRESS
CITY, STATE, ZIP CODE
COMMENCEMENT DATE OF LEASE DATE PROPERTY PUT TO EXEMPT USE
NAME OF QUALIFYING LESSEE INSTITUTION
RETURN THIS
AFFIDAVIT TO
LESSOR
AFFIDAVIT FOR EXECUTION BY QUALIFYING INSTITUTIONAL LESSEES
PLEASE ATTACH A COPY OF THE LEASE AGREEMENT
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.
CERTIFICATION
I understand that the lessor has led for a property tax exemption on the above property leased to this institution, and that any benet 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 hereon, including any
accompanying statements or documents, is true and correct to the best of my knowledge and belief.
THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION