Form BOE-263-B, Lessees Exemption Claim Property Used Exclusively For Public Schools Community and State Colleges and Universities – Los Angeles County, CA

Form BOE-263-B, Lessees' Exemption Claim, is the declaration a lessee submits to the Los Angeles County Assessor to claim a property tax exemption for property used exclusively for public schools, community colleges, state colleges, state universities or the University of California, under Revenue and Taxation Code section 202(a)(3).

The form is a declaration of property information as of 12:01 a.m. on January 1 of the year written on its first line. It identifies the lessee (corporate or organization name, mailing address and any corporate ID) and the property (address and Assessor's Parcel Number). It then asks you to check and state the primary and incidental qualifying uses of the land, the buildings and improvements and the personal property. Three Yes/No questions follow: whether the lease or agreement gives the lessee the exclusive right to possession and use of the property; whether the claimant leases or operates property owned by a public school, community college, state college, state university or University of California that is used exclusively for community college, state college, state university or University of California purposes; and whether the claimant owns personal property used at the property for public school purposes.

A certification signed under penalty of perjury under California law closes the form. The form itself states that it is subject to public inspection.

The Assessor's forms page lists this form next to a separate BOE-263 / EXM-239, Lessors Exemption Claim, which is the form for the lessor side of such property. BOE-263-B is the lessee's claim.

The main group is lessees and operators of real or personal property that is used exclusively for public schools, community colleges, state colleges, state universities or the University of California, and who are claiming the exemption for that property. The form's own questions show the situations it covers: a claimant that leases or operates property owned by a public school, community college, state college, state university or University of California, and a claimant that owns personal property used at the property for public school purposes.

• The claim is filed in the lessee's corporate or organization name, with a corporate ID if there is one.
• The person making the claim signs and enters a name and title; the certification is made under penalty of perjury.
• If you have many properties, you attach a list that clearly identifies each property and the name and address of the lessee.
• If you no longer seek an exemption at the location, you do not complete the claim: you check the box at the top, enter the date vacated, then sign and return the form to the Assessor.

The lessor of such property uses a different form, BOE-263, Lessors Exemption Claim, listed on the Assessor's forms page.

To receive the full exemption, the claim must be filed by 5:00 p.m. on February 15. The form is a declaration of the property's information as of 12:01 a.m. on January 1 of the year you write on the first line, so the claim covers that January 1 status date. The form prints no rule for what happens to a claim filed after the February 15 deadline; ask the Assessor if you are late. If you leave the location and no longer seek an exemption there, check the box at the top, enter the date vacated, and sign and return the form to the Assessor.

The form gives one instruction for submission: sign it and return it to the Assessor, meaning the Los Angeles County Office of the Assessor, by 5:00 p.m. on February 15 to receive the full exemption.

• Return to the Assessor: the form prints no mailing address, portal or appointment rule, so confirm the delivery method and office with the Assessor before you send it. The Assessor lists this form, with its other exemption claims, at https://assessor.lacounty.gov/forms.
• Attachments: if the claim covers numerous properties, attach a list that clearly identifies each property and the name and address of the lessee. If the assessor asks for it, you must provide a copy of the lease or agreement.
• If you vacated: check the box at the top of the form, enter the date vacated, sign and return it.

The form is open to public inspection, so what you write on it, including the e-mail address and daytime telephone number, may be seen by others. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.