- Departments A - D
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- Educational Exemptions
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.
The College exemption is available to private nonprofit colleges and universities and may be used for owned or leased real and personal property.
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.
The following exemptions require an annual filing, which is timely if received or postmarked by 5:00 p.m, February 15th, or the next business day if the 15th falls on a County Holiday or weekend:
Public SchoolPublic School Exemption (Annual Filing - BOE-268-A) (PDF): This exemption is used by public schools (including charter schools), community colleges, state colleges, and state universities including the University of California. Public schools most often use the exemption for leased real and personal property, yet real property owned and operated by the public school may qualify. The property may be used for a variety of purposes, including education, administration, housing for students, faculty, administrators and guests, and administrative support functions. University of California Medical Centers are teaching hospitals, and real and personal property leased to the medical centers are exempt as property used for public school purposes. However, medical clinics operated by contract doctors are not part of the educational process and are not eligible for this exemption. Charter schools must submit a copy of the active charter when applying for this exemption. Charter Schools are functioning as extensions of the California Public School system The State Department of Education and County Department of schools must approve the written charter. A copy of this active charter must be filed with the first filing. Amendments or renewals must be submitted with the annual filing. Private, non-profit primary schools are not eligible for this exemption [R&TC 202] This exemption is available on annual assessments only. Supplemental assessments are not exempt.
- At least one year in flight test technology or flight-test science, -or-
- at least two years in liberal arts and sciences, -or-
- at least three years in professional studies, such as law, theology, education, medicine, dentistry, engineering, veterinary medicine, pharmacy, architecture, fine arts, commerce or journalism. [R&TC 203(b)]
This exemption is available on annual and supplemental assessments
A claim form must be filed before the next succeeding lien date (January 1st) for supplemental assessments and the annual form must be filed after January 1st but received or postmarked before 5:00 p.m. February 15th.
Lessors' Exemption Claim (BOE-263) (PDF): The Lessors' Exemption is available to property owners who lease real property to free public libraries, free museums or entities eligible for the Public School, College or Church Exemption. The owner of the property completes and signs the claim form, the exempt entity (operator) completes and signs the Lessee Affidavit. The benefit of the exemption must go to the exempt organization in the form of a rent reduction or direct refund, this benefit must be stated in the lease. A copy of the lease is required to be submitted with the first claim. Any amendments or renewals are to be submitted with the annual claim form. The lease must be in effect on lien date (January 1st) of the year in question. It is not possible to allow a prorated exemption based on the commencement date of lease. This exemption is available on annual assessments only.
The claim form and Lessee Affidavit must be filed annually after January 1st but received or postmarked before 5:00 p.m. February 15th.