How does a Public School receive an exemption on property they don’t own?

A For-Profit owner can file for a Lessors’ Exemption if the property is leased to  a Public School and the lease or rental agreement specifically provides that the exemption will fix the terms and Lessor will pass any tax savings to the Lessee in the form or reduced rents, refund of market rents paid or a reduction of Common Area Maintenance (CAM) fees in a triple net (NNN) lease, equal to the reduction in taxes. If the Lessor does not claim the exemption on the property, the Lessee may file a claim for refund with the Auditor Controller’s Office as the Lessee shall be deemed to be the person who paid the tax through rents or CAM fees. The Lessee shall be refunded for the portion of the property eligible for the exemption even though the actual bill was paid by the property owner.

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1. Is a Charter School a Government Entity and excluded from taxation?
2. Is any school instructing students in grades K – 12 eligible?
3. Isn’t a Community College or University considered a College and therefore should file for a College Exemption?
4. What types of property are exempt?
5. How does a Public School receive an exemption on property they don’t own?
6. Do we have to file every year?