BOE-263-C, the Church Lessors' Exemption Claim, is the form a church files with the Los Angeles County Office of the Assessor to claim the welfare exemption on property it leases to a public school, community college, state college or state university, including the University of California, when the church and the school use the property jointly. It is one of the Los Angeles County property tax exemption forms, and it is filed every year. On FillingPDF you can fill out the form online and download or print the completed PDF; the Assessor publishes the original PDF and receives the claim.
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What is BOE-263-C?
BOE-263-C, Church Lessors' Exemption Claim, is the claim a church files to obtain the welfare exemption on property it leases to a public school, community college, state college or state university, including the University of California, when the church and the school both use the property in a joint manner. The legal basis cited on the form is Revenue and Taxation Code section 214.6.
The form is separate from the religious exemption. A church that already holds the religious exemption, which needs only a one-time filing, must still file this claim every year for a property used together with a public school to receive the welfare exemption.
The claim identifies the church, the property, the fiscal year, the property types claimed (land, buildings and improvements, personal property) with their primary and incidental uses, and the qualifying lessee. It also asks the church to answer whether the total income it receives from the lease, in rents, fees or charges, exceeds the ordinary and usual expenses of maintaining and operating the leased property. The exemption is not available if it does.
Page 3 of the form is a sample Affidavit for Execution by Qualifying Public School Lessees, which the lessee completes and returns to the church. The Assessor's forms page lists related claims, such as BOE-263 (Lessors Exemption Claim Property Used for Free Public Libraries Free Museums and Public Schools) and BOE-263-B (Lessees Exemption Claim Property Used Exclusively For Public Schools Community and State Colleges and Universities); BOE-263-C is the one for a church lessor whose property is used jointly with the school.
Who needs to file BOE-263-C?
A church that leases property to a public school, community college, state college or state university, including the University of California, and uses that property jointly with the lessee, files BOE-263-C to claim the welfare exemption on it.
- Churches already granted the religious exemption. They still file this claim annually for a property used with a public school.
- Churches with more than one property or lessee. They attach a list that identifies each property and the name and address of each lessee.
- Churches that no longer seek the exemption at the location. They check the box at the top of the form, enter the date vacated, then sign and return the form to the Assessor.
Do not claim the exemption if the income the church receives from the lease in rents, fees or charges exceeds the ordinary and usual expenses of maintaining and operating the leased property; the form states that the exemption is not available in that case.
The lessee also has a part: a public school or college lessee must sign the affidavit that the church attaches. The claim itself is signed by the person making it, who enters a name and title.
When to file BOE-263-C
To receive the full exemption, the claim must be filed by 5:00 p.m. on February 15. It is filed every year, because the church's religious exemption does not carry the welfare exemption for a property used with a public school.
The fiscal year you enter must follow the lien date, 12:01 a.m. on January 1, as of which the taxable or exempt status of the property is determined. A timely claim filed in February 2011 would show 2011-2012; showing 2010-2011 on a claim filed in February 2011 would signal a late claim for the preceding fiscal year.
Timing also matters for the lessee's affidavit. If the affidavit reaches the Assessor after the date the lessor's claim is due, part of the exemption will be denied; if it is never submitted, the exemption for the lessor is denied. The form sets no processing time.
Documents you need
- Affidavit for Execution by Qualifying Public School Lessees, completed by the public school or college lessee and attached to the claim; without it the exemption for the lessor is denied. A sample is page 3 of the form.
- An itemized list identifying each property and the name and address of each lessee, only if you claim numerous properties or list more than one lessee, or need more space.
- The lessee institution's most recent tax return filed with the Internal Revenue Service, only if the affidavit answers Yes to the student bookstore question (a bookstore generating unrelated business taxable income under section 512 of the Internal Revenue Code).
- A copy of the lease agreement, only if the Assessor requests it; the affidavit states that the Assessor may ask for one.
How to fill out BOE-263-C
Correct the printed name and address
In the NAME AND MAILING ADDRESS block at the top, make any necessary corrections to the printed name and mailing address.
Note if you no longer seek exemption
If you no longer seek an exemption at this location, check the box at the top, enter the Date vacated, then sign and return the form to the Assessor.
Identify the applicant
Under IDENTIFICATION OF APPLICANT, enter the lessor's church or organization name, mailing address, city, state and ZIP code, and the corporate ID if any.
Identify the property
Under IDENTIFICATION OF PROPERTY, enter the property address (number and street), the city, county and ZIP code, and the Assessor's Parcel Number.
Enter the fiscal year of claim
Fill in the 20___ – 20___ line with the fiscal year that follows the January 1 lien date. A timely claim filed in February 2011 would read 2011-2012.
Describe the use of property
Check each property type claimed (Land, Buildings and Improvements, Personal Property) and state the primary uses, which may include both church and school use, and the incidental uses, such as meetings or receptions. Attach a list if there are numerous properties.
Name the qualifying lessee
Enter the NAME OF QUALIFYING PUBLIC SCHOOL INSTITUTION and its mailing address, city, state and ZIP code. Attach an itemized list if you need more space or have more than one lessee.
Answer the income question
Check Yes or No on whether the total income the church receives from the lease in rents, fees or charges does not exceed the ordinary and usual expenses of maintaining and operating the leased property. The exemption is not available if it does.
Attach the lessee's affidavit
Obtain the public school or college lessee's signed affidavit declaring that it uses the property for exempt purposes, and attach it to the claim. Page 3 of the form is a sample.
Sign the certification
Under CERTIFICATION, enter the signature of the person making the claim and the date, then the person's name, title, email address and daytime telephone.
Review and download the PDF
Check the fiscal year, parcel number and answers, then download or print the completed PDF from FillingPDF and send it to the Assessor as described under How to submit.
How to submit BOE-263-C
The form says to sign it and return it to the Assessor, which for this form is the Los Angeles County Office of the Assessor. It prints no mailing address, portal, e-mail or appointment rule of its own.
- Return the signed claim. Send the completed, signed BOE-263-C to the Assessor so that it arrives by 5:00 p.m. on February 15 if you want the full exemption.
- Attach the lessee's affidavit. The claim must be accompanied by the public school or college lessee's affidavit; without it the exemption for the lessor is denied.
- Add lists when needed. If you claim several properties or list more than one lessee, attach an itemized list.
- Find current contact details. The Assessor lists the form on its forms page at https://assessor.lacounty.gov/forms; check there or with the Assessor's office for where and how to deliver it.
The form warns that the document is subject to public inspection. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Filing after 5:00 p.m. on February 15 and expecting the full exemption; the form says the claim must be filed by then to receive it.
- Leaving out the public school or college lessee's affidavit; the form states that failing to submit it results in denial of the exemption for the lessor.
- Submitting the lessee's affidavit after the lessor's claim due date, which results in a portion of the exemption being denied.
- Assuming the religious exemption's one-time filing covers this claim; the form requires annual filing for property used with a public school.
- Entering the wrong fiscal year; it must follow the lien date, so a claim filed in February 2011 shows 2011-2012, and 2010-2011 would signal a late claim.
- Claiming the exemption when rents, fees or charges from the lease exceed the ordinary and usual expenses of maintaining and operating the property.
- Listing several properties or lessees without attaching an itemized list identifying each property and the lessee's name and address.
- Answering Yes on the lessee's student bookstore question without attaching the institution's most recent IRS tax return.
- Returning the form unsigned; the certification is made under penalty of perjury and needs a signature and date.
Frequently asked questions
What is Form BOE-263-C used for?
BOE-263-C is the Church Lessors' Exemption Claim. A church files it with the Los Angeles County Office of the Assessor to claim the welfare exemption on property it leases to a public school or college and uses jointly with that institution, as Revenue and Taxation Code section 214.6 allows.
What is the deadline for BOE-263-C?
The claim must be filed by 5:00 p.m. on February 15 to receive the full exemption. It is a yearly filing, and the fiscal year entered must follow the January 1 lien date, so a claim filed in February 2011 would show 2011-2012.
Do I have to file BOE-263-C every year?
Yes. The religious exemption needs only a one-time filing, but the form says annual filing is required for a property used in conjunction with a public school to be granted the welfare exemption.
What happens if the lessee's affidavit is missing or late?
Failing to submit the public school or college lessee's affidavit results in denial of the exemption for the lessor. If the affidavit arrives after the lessor's claim due date, a portion of the exemption is denied.
Can I claim the exemption if the lease income is higher than my costs?
No. The exemption is not available if the income the church receives from the lease in rents, fees or charges exceeds the ordinary and usual expenses of maintaining and operating the leased property. The form asks you to check Yes or No on this point.
How do I stop claiming the exemption at a location?
Check the box at the top that says you no longer seek an exemption at this location, enter the Date vacated, then sign the form and return it to the Assessor.
Where do I send Form BOE-263-C?
The form says to sign and return it to the Assessor, meaning the Los Angeles County Office of the Assessor; it prints no address. Check the Assessor's forms page at https://assessor.lacounty.gov/forms or contact the office for delivery details.
Can I fill out BOE-263-C online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the claim with the Assessor; you deliver it through the Assessor's channels.
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