Educational Exemptions

Library stacks with books
  2. Frequently Asked Questions
  3. Forms & Resources

Public School Exemption

This exemption is used by public schools, including charter schools. Public schools most often use the exemption for leased and personal property. The property may be used for a variety of purposes, including education, administration, and administrative support functions. Charter schools must submit a copy of the charter when applying for this exemption.

College Exemption

The College exemption is available to private nonprofit colleges and universities and may be used for owned or leased real and personal property.

Lessor Exemption

The Lessor's Exemption is available to property owners who lease real or personal property to free public libraries, free museums, public schools, community colleges, State colleges, University of California, nonprofit colleges and universities, and churches. Both the owner of the property and the exempt organization are required to sign the claim. The benefit of the exemption must go to the exempt organization in the form of a rent reduction or direct refund of the taxes paid by the exempt organization, unless otherwise stated in the lease. A copy of the current lease is required to be submitted with the first claim.