Form BOE-268-A is the Public School Exemption claim that a public school, community college, state college, state university or the University of California files with the Los Angeles County Office of the Assessor for property it uses exclusively for educational purposes as a lessee. It is one of the exemption forms the Assessor publishes alongside other Los Angeles County property tax forms. On FillingPDF you can fill out the form online and download or print the completed PDF; the official PDF is published by the Assessor, and the claim must reach the Assessor by 5:00 p.m. on February 15.
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What is BOE-268-A?
Form BOE-268-A, the Public School Exemption claim, is the affidavit that a public school, community college, state college, state university or the University of California files with the Assessor to claim exemption for property it uses exclusively as a lessee.
The form states that it is required under section 3(d) of Article XIII of the California Constitution and sections 202, 202.2, 202.5, 202.6, 251, 254, 255, 259.10, 260 and 270 of the Revenue and Taxation Code. It identifies the applicant, the property and its parcel number, the type of qualifying use, the real property owner and the lease terms. Page 2 describes the leased land, buildings and improvements, and personal property as of January 1, and ends with a certification under penalty of perjury.
The benefit of the exemption must go to the lessee institution. The form asks whether the lease takes the exemption into account in setting the terms, with a rent reduction or refund equal to the tax reduction, and notes that the lessee may be entitled to a refund of taxes paid by the lessor (section 202.2). It also asks whether part of the property is a student bookstore with unrelated business taxable income. The lessor does not have to file a Lessors' Exemption Claim for the same property. The document is subject to public inspection.
Who needs to file BOE-268-A?
The claim is filed by the lessee institution that seeks the exemption: a public school, community college, state college, state university or the University of California whose leased property is used exclusively for those purposes. The form says this claim applies only when the lessees are one of those institutions.
The instructions add that a qualifying institution may include off-campus facilities owned or leased by an apprenticeship program sponsor, if the public school uses them exclusively for classes of related and supplemental instruction for apprentices or trainees that it conducts.
- A separate claim must be filed for each location.
- The lessor does not need to file the Lessors' Exemption Claim for the property listed here.
- If you no longer seek an exemption at the location, the form lets you check a box, enter the date vacated, then sign and return it to the Assessor.
The person making the claim signs under penalty of perjury and gives their name, title, email address and daytime telephone number. The form does not describe any other representative.
When to file BOE-268-A
File the claim with the Assessor by 5:00 p.m. on February 15 to receive the full exemption. A claim submitted after that date results in only a portion of the exemption: the instructions cite section 270 for the partial exemption for late filing.
The fiscal year of claim must be entered correctly. It follows the lien date, 12:01 a.m. on January 1, which fixes the taxable or exempt status of the property. The instructions give an example: a timely claim filed in February 2011 shows "2011-2012", while "2010-2011" on a claim filed in February 2011 means a late claim for the preceding fiscal year.
The form warns that failure to submit the affidavit will result in denial of the exemption. The form prints no processing time or separate renewal rule.
Documents you need
- A copy of the lease agreement, when the agreement by which the school obtained use of the property is in writing; the form asks whether it is attached.
- A copy of the institution's most recent tax return filed with the Internal Revenue Service, only if the property or a portion of it is a student bookstore that generates unrelated business taxable income.
- A list identifying the personal property and the name and address of the lessor, only if there are numerous items that cannot be described on page 2.
How to fill out BOE-268-A
Enter the fiscal year of claim
Write the fiscal year in the 20__ - 20__ line at the top. It follows the January 1 lien date, so a timely claim filed in February shows the year beginning that January.
Correct the name and mailing address
Review the printed name and mailing address and make any necessary corrections. If you no longer seek an exemption at this location, check the box and enter the date vacated, then sign and return the form.
Identify the applicant
Enter the name of the school district, organization or other applicant, its mailing address, city, state and ZIP code, and the corporate ID if any.
Identify the property
Enter the name of the school, the property address (number and street), city, county, ZIP code and the Assessor's Parcel Number. File a separate claim for each location.
Check the type of qualifying use
Check one box: Public School, State University, State College, Community College or University of California.
Identify the real property owner
Enter the owner's name, mailing address, city, state and ZIP code, then the date the lease was signed and its commencement date.
Answer the lease questions
Mark Yes or No on whether a copy of the lease is attached, whether it gives the lessee the exclusive right to possess and use the property, and whether it provides that the exemption is taken into account in the terms.
Answer the student bookstore question
Mark Yes or No on whether the property, or a portion, is a student bookstore with unrelated business taxable income. If Yes, attach the institution's most recent IRS tax return.
Describe the leased property on page 2
List the owner's name and address if different, the land (legal description or map book, page and parcel number), buildings and improvements, and personal property by type, make, model and serial number as of January 1.
Complete the certification
Sign and date the certification, then enter the name and title of the person making the claim, an email address and a daytime telephone number.
Review and download the completed PDF
Check the fiscal year, parcel number and attachments, then download or print the completed PDF from FillingPDF and return it to the Assessor as described under How to submit.
How to submit BOE-268-A
The form's instruction is to sign it and return it to the Assessor, meaning the Los Angeles County Office of the Assessor. The form prints no street address, portal, fax number or appointment rule, so confirm how the Assessor wants it delivered through the forms page at https://assessor.lacounty.gov/forms.
Whichever way it is delivered, it must be filed by 5:00 p.m. on February 15 for the full exemption.
- Send a separate claim for each location.
- Attach a copy of the lease agreement when the agreement is in writing.
- Attach a copy of the institution's most recent tax return filed with the Internal Revenue Service if the property, or part of it, is a student bookstore that generates unrelated business taxable income.
- If there are numerous items of personal property, attach a list that identifies each item and the name and address of the lessor.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after 5:00 p.m. on February 15 and expecting the full exemption; a late claim results in only a portion of the exemption.
- Not submitting the affidavit at all, which the form says will result in denial of the exemption.
- Entering the wrong fiscal year of claim; the prior year on a claim filed in February signals a late claim for that earlier year.
- Listing several locations on one claim; a separate claim form must be filed for each location.
- Leaving out the lease copy when the agreement is in writing, or the IRS return when the property includes a student bookstore with unrelated business taxable income.
- Filing for a lessee that is not a public school, community college, state college, state university or the University of California.
- Skipping the signature, date, name or title in the certification made under penalty of perjury.
- Not correcting the printed name and mailing address at the top of the form.
Frequently asked questions
What is Form BOE-268-A used for?
Form BOE-268-A is the claim for the public school exemption. A public school, community college, state college, state university or the University of California files it with the Assessor to claim exemption for leased property it uses exclusively for those purposes.
What is the deadline for the public school exemption claim?
The claim must be filed with the Assessor by 5:00 p.m. on February 15 to receive the full exemption. A later claim results in only a portion of the exemption under section 270 of the Revenue and Taxation Code.
Do I need a separate Form BOE-268-A for each property?
Yes. The instructions say a separate claim form must be filed for each location, with the property address and Assessor's Parcel Number identified on each one.
Does the property owner also have to file a claim?
No. The instructions say the lessor does not need to file the Lessors' Exemption Claim for the property listed. The benefit of the exemption must go to the lessee institution, which may be entitled to a refund of taxes paid by the lessor.
What do I attach to Form BOE-268-A?
Attach a copy of the lease when it is in writing. If the property includes a student bookstore with unrelated business taxable income, attach the institution's most recent IRS tax return. Numerous personal property items need an attached list.
What fiscal year do I enter on the claim?
Enter the fiscal year that follows the January 1 lien date. A timely claim filed in February 2011 would show 2011-2012; showing 2010-2011 on that claim would signal a late claim for the preceding year.
Can I fill out Form BOE-268-A online on FillingPDF?
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 return the signed form through the Assessor's channels.
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