Form BOE-264-AH, the College Exemption Claim, is the claim a college files with the Los Angeles County Office of the Assessor to request a property tax exemption for land, buildings and improvements, and personal property it uses for education. It is one of the Los Angeles County property tax forms published on the Assessor's forms page. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the Assessor publishes the original form and receives the claim.
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What is BOE-264-AH?
Form BOE-264-AH, College Exemption Claim, is the two-page form on which a college identifies its property and answers the questions that decide whether that property qualifies for the college property tax exemption for a given fiscal year. The Los Angeles County Office of the Assessor lists it as BOE-264-AH / EXM-240.
The form asks the claimant to state whether it owns and operates the property, owns only, or operates only, and whether the claim covers land, buildings and improvements, and/or personal property. Questions 2 through 6 test the institution itself: whether it qualifies as a college or seminary of learning under California law, whether it is non-profit, whether regular admission requires completion of a four-year high school course or its equivalent, whether it confers at least one academic or professional degree, and whether the property is used exclusively for education.
The remaining questions cover each building and its primary and incidental use, recent construction, a student bookstore that generates unrelated business taxable income under section 512 of the Internal Revenue Code, other business uses, leased or rented equipment and leased property. The form ends with a certification under penalty of perjury. A line at the bottom of page 1 states that the document is subject to public inspection.
The Assessor's forms page lists separate exemption claims for other property types, such as churches, cemeteries, public schools and the welfare exemption. This form is the one for colleges.
Who needs to file BOE-264-AH?
A college that owns and/or operates property in Los Angeles County and seeks the college exemption files this claim with the Assessor. The form lets the claimant say whether it is the owner and operator, owner only, or operator only.
The institution must be able to answer the form's qualification questions: it is a college or seminary of learning under California law, is conducted as a non-profit entity, requires a four-year high school course or its equivalent for regular admission, confers at least one academic or professional degree, and uses the property exclusively for educational purposes.
Lessee institutions also use the form. It asks whether any equipment or property is leased or rented from someone else and whether a lease provides that the lessee receives a reduction in rental payments, or a refund, equal to the reduction in taxes. The form says the benefit of the exemption must inure to the lessee institution and refers to section 202.2 of the Revenue and Taxation Code.
An institution that no longer seeks an exemption at a location does not complete the claim: it checks the box at the top, signs, returns the form to the Assessor and enters the date vacated. The person making the claim signs the certification with their name and title.
When to file BOE-264-AH
The claim must be filed by 5:00 p.m. on February 15. The form is completed for one fiscal year, written as two years; its own example says that a person filing a timely claim in January 2011 would enter "2011-2012."
The form prints no later deadline and no consequence for a late claim, so ask the Assessor about claims received after February 15. If the institution has left the location, the box at the top of the form, the signature and the date vacated tell the Assessor it no longer seeks the exemption there.
Question 8 looks at construction commenced or completed on the parcel since 12:01 a.m., January 1 of last year, so gather that information before you start.
Documents you need
- A separate page showing the requirements for admission; a current catalog showing the requirements may be substituted.
- A separate page listing the degrees conferred upon graduates and the requirements for each degree; a current catalog may be used instead.
- A copy of the financial statements: the balance sheet and operating statement for the preceding fiscal year.
- A copy of the institution's most recent tax return filed with the Internal Revenue Service, only if question 9 is answered YES (student bookstore generating unrelated business taxable income).
- A copy of the lease or other agreement, if any business on the property is operated by someone other than the college (question 11).
- A separate sheet listing equipment or other property leased or rented from someone else, if question 12 is answered YES: owner's name and address, and type, make, model and serial number.
- A full copy of the lease agreement with all amendments, if the property is leased (question 13).
- A separate sheet listing buildings and improvements, if question 7 needs more space than the form provides.
How to fill out BOE-264-AH
Enter the fiscal year
At the top of page 1, write the fiscal year the claim covers in the format shown by the form's example, such as "2011-2012" for a timely claim filed in January 2011.
Check the claimant name and address
Review the printed name and mailing address under CLAIMANT NAME AND MAILING ADDRESS and make any necessary corrections. Leave the Assessor's box blank. If you no longer seek an exemption at this location, check the box, sign, return the form and enter the date vacated.
Identify the college and property
Enter the corporate name of the college, mailing address, daytime telephone number, address of the property, website address, the Assessor's Parcel Number (APN) or legal description, and the date the property was first used by the claimant.
Complete the ownership line
In line 1, check Owner and operator, Owner only or Operator only. Then check whether you claim exemption on all Land, Buildings and improvements and/or Personal property.
Answer the qualification questions
In lines 2 through 6, check YES or NO on state-law qualification as a college or seminary, non-profit status, four-year high school admission requirement, degrees conferred and exclusive educational use.
List buildings and their uses
In line 7, list each APN/parcel, building or improvement, primary use and incidental use, marking LEASE or OWN. Attach a separate sheet if you need more rows.
Report construction
In line 8 on page 2, check YES or NO for construction commenced or completed on the parcel since 12:01 a.m., January 1 of last year. If YES, explain.
Answer the bookstore and business questions
In line 9, report any student bookstore with unrelated business taxable income and attach the IRS return if YES. In lines 10 and 11, explain other business uses and attach any lease for a business operated by someone else.
Report leased property
In line 12, say whether equipment or property is leased or rented from someone else and list it on a separate sheet if YES. In line 13, answer whether the lease takes the exemption into account, and provide the full lease with amendments.
Add the required documentation and contact
Attach the admission requirements, the degrees conferred and the financial statements. Enter the name, title, daytime telephone and email of the person the Assessor should contact during business hours.
Sign, date and download
In the certification, enter the signature, title, printed name and date of the person making the claim, who certifies under penalty of perjury. Review all answers, then download or print the completed PDF from FillingPDF and assemble your attachments.
How to submit BOE-264-AH
The form says to sign and return it to the Assessor. It prints no mailing address, portal or appointment rule, so use the contact details on the Los Angeles County Office of the Assessor's website at https://assessor.lacounty.gov/forms, where the form is listed as BOE-264-AH / EXM-240.
- Return to the Assessor: send or deliver the signed claim to the Assessor by 5:00 p.m. on February 15.
- Include the attachments: the admission requirements (or a current catalog), the degrees conferred and their requirements (or a current catalog), and the financial statements for the preceding fiscal year. Add the lease, tax return or separate sheets that your answers to questions 7, 9, 11, 12 and 13 call for.
- Assessor's receipt: the box marked "For Assessor's use only" is completed by the Assessor's designee, not by you.
The form mentions no fee. 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, the time and date printed on the form for filing the claim.
- Leaving off one of the three additional required documents: admission requirements, degrees conferred, and financial statements for the preceding fiscal year.
- Answering YES to question 9 on the student bookstore without attaching the institution's most recent IRS tax return.
- Not attaching the lease or other agreement when a business on the property is operated by someone other than the college (question 11).
- Omitting the separate sheet for leased or rented equipment or property when question 12 is YES.
- Answering question 13 for leased property without providing a full copy of the lease with all amendments to the Assessor's office.
- Not correcting the printed claimant name and mailing address at the top of the form when they are wrong.
- Submitting the claim without the signature, title, name and date in the certification section.
Frequently asked questions
What is Form BOE-264-AH?
Form BOE-264-AH is the College Exemption Claim, the form a college files with the Los Angeles County Office of the Assessor to claim a property tax exemption for its land, buildings and improvements, and/or personal property. The Assessor also lists it as EXM-240.
When is the college exemption claim due?
By 5:00 p.m. on February 15. The form is for a single fiscal year, entered as two years; its example says a timely claim filed in January 2011 would show "2011-2012." The form prints no later deadline, so ask the Assessor about late claims.
What must I attach to the College Exemption Claim?
Always attach the admission requirements (or a current catalog), the degrees conferred and their requirements (or a catalog), and the financial statements for the preceding fiscal year. Other items depend on your answers: an IRS return for a taxable student bookstore, leases, and a separate sheet for leased equipment.
Who qualifies for the college exemption on this form?
The form tests whether the institution is a college or seminary of learning under California law, is non-profit, requires four years of high school or the equivalent for admission, confers a qualifying degree, and uses the property exclusively for education.
What if my college no longer uses the property?
Check the box at the top of page 1 stating that you no longer seek an exemption at this location, sign and return the form to the Assessor, and enter the date vacated. The form does not ask you to complete the full claim in that case.
Is a student bookstore covered by the exemption?
Question 9 asks whether the property, or part of it, is a student bookstore generating unrelated business taxable income under section 512 of the Internal Revenue Code. If YES, attach the latest IRS return; the form says property taxes will be levied by a ratio of that income to the bookstore's gross income.
Can I fill out Form BOE-264-AH online?
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; you return it to the Los Angeles County Office of the Assessor yourself.
Who signs the College Exemption Claim?
The person making the claim signs the certification, with printed name, title and date. They certify under penalty of perjury under California law that the information and accompanying statements are true, correct and complete to the best of their knowledge and belief.
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