Form BOE-268-B is the claim that the Los Angeles County Office of the Assessor publishes for property used solely as a free public library or a free museum. It is one of the Los Angeles County property tax forms for exemptions, and it must be filed by 5:00 p.m. on February 15. On FillingPDF you can fill out the form online and download or print the completed PDF; the original PDF and the Assessor's other forms are published by the Assessor at assessor.lacounty.gov/forms.
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What is BOE-268-B?
Form BOE-268-B, Free Public Library or Free Museum Claim Property Used Solely for Free, is the claim an institution files with the Los Angeles County Office of the Assessor to seek a property tax exemption for property used solely for a free public library or free museum.
The two-page form is also listed by the Assessor as EXM-229. It asks for the fiscal year of the claim, the claimant and the institution, the owner of the land and buildings, the property address and Assessor's Parcel Number, the days and hours the facility is open to the public, and whether it is a library or a museum. Questions 1 to 6 test whether admittance is free, whether any user or viewing charge applies, whether a bookstore or other sales activity exists on the property, and whether any equipment is leased. Item 7 describes the land, buildings and personal property and how each is used. The claim is signed under penalty of perjury, and the form states that it is subject to public inspection.
The form separates this exemption from neighboring ones. Where a user charge applies, the form points to Form BOE-267, Claim for Welfare Exemption. Public schools and colleges use Form BOE-268-A, and the form also mentions the Lessors' Exemption Claim (Form BOE-263) for lessors.
Who needs to file BOE-268-B?
The main group is the institution, or the person making the claim for it, that wants the property tax exemption for property used solely for either a free public library or a free museum. You check LIBRARY or MUSEUM to show which exclusive use applies.
Points the form attaches to specific situations:
- If you file for the first time, you attach a copy of the lease or agreement.
- If a library charges for books, periodicals or facilities, or a museum charges for viewing its contents, the form says to contact the Assessor's Office immediately if a Claim for Welfare Exemption (BOE-267) has not been filed. A Welfare Exemption claim may be allowed only if both the organization and the use of the property meet all of that exemption's requirements.
- If you lease or rent equipment or other property at the location, "exclusive use" is not required for this exemption; the lessee's possession is sufficient evidence of use, and the benefit of the exemption must go to the lessee institution.
- If you no longer seek an exemption at the location, you check the box at the top, enter the date vacated, then sign and return the form to the Assessor.
The person making the claim enters a name and title and signs the certification.
When to file BOE-268-B
The claim must be filed by 5:00 p.m. on February 15. The form is filed for a specific fiscal year, which you write as "20__ - 20__"; its own example says that a person filing a timely claim in January 2011 would enter "2011-2012."
The form gives the same February 15 date for the Claim for Welfare Exemption (BOE-267), which applies each year when a library or museum charges users or viewers and no BOE-267 has been filed.
If you no longer seek an exemption at the location, check the box at the top of page 1, enter the date vacated, and sign and return the form to the Assessor. The form prints no processing time.
Documents you need
- A copy of the lease or agreement, if you are filing the claim for the first time.
- 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 bookstore that generates unrelated business taxable income under section 512 of the Internal Revenue Code (question 4 answered Yes).
- A separate sheet describing personal property, with cost and acquisition dates if applicable, if the space in item 7 is not enough.
- Form BOE-267, Claim for Welfare Exemption, only if a library user charge or museum viewing charge applies (question 2 or 3 answered Yes) and no BOE-267 has been filed for the property; the form tells you to contact the Assessor's Office immediately.
How to fill out BOE-268-B
Enter the fiscal year
Fill in the fiscal year at the top as 20__ - 20__. The form's example is a timely claim filed in January 2011, which would show "2011-2012."
Correct your name and address
Under NAME AND MAILING ADDRESS, make any necessary corrections to the printed name and mailing address. If you no longer seek an exemption at this location, check the box and enter the date vacated.
Identify the claimant and owner
Enter the NAME OF PERSON MAKING CLAIM and TITLE. Add the NAME AND ADDRESS OF OWNER OF LAND AND BUILDINGS if it differs from the name above.
Describe the institution and property
Enter the NAME OF INSTITUTION, its mailing address (city, state, ZIP code), the ADDRESS OF PROPERTY, the ASSESSOR'S PARCEL NUMBER, the city, county and ZIP code, and the LEASE TERMINATION DATE.
Give opening days and hours
Enter the days of the week the property is open to the public and its hours of operation.
Check library or museum
Check the type of qualifying exclusive use, LIBRARY or MUSEUM. If you are filing for the first time, attach a copy of the lease or agreement.
Answer questions 1 to 3
Answer Yes or No on free admittance (question 1; explain if No), library user charges (question 2) and museum viewing charges (question 3). A Yes on question 2 or 3 calls for a BOE-267 if none has been filed.
Answer questions 4 to 6
Answer the bookstore question 4 (attach the latest IRS tax return if Yes), the other sales or business use question 5 (explain if Yes) and the leased or rented equipment question 6 (list the owner and equipment details in the remarks if Yes).
Describe the property in item 7
List only owned property. For land, give the legal description or map book, page and parcel number from your latest tax statement and the area; for buildings, the name or number, floors, rooms and construction type; for personal property, a description with cost and acquisition dates if applicable. State the primary and incidental use of each.
Add remarks and a contact
Use REMARKS for leased property and any explanations. Enter the name, title, daytime telephone and email address of the person the Assessor should contact during normal business hours.
Certify, sign and download
Enter the name and title of the person making the claim, sign and date the certification made under penalty of perjury. Then download or print the completed PDF from FillingPDF and return it as described under How to submit.
How to submit BOE-268-B
The form tells you to sign it and return it to the Assessor, meaning the Los Angeles County Office of the Assessor. The form prints no mailing address, portal or office hours of its own, and it names no other channel.
- Return to the Assessor: complete and sign the claim, with the attachments that apply to your answers (the lease or agreement for a first filing, and the institution's most recent IRS tax return if a bookstore generates unrelated business taxable income), and send it to the Assessor so it arrives by 5:00 p.m. on February 15.
- Where to find contact details: the Assessor publishes its forms at https://assessor.lacounty.gov/forms; confirm the current address or filing options with the Assessor's Office before sending.
- Welfare Exemption questions: if a user charge applies and no BOE-267 has been filed, the form tells you to contact the Assessor's Office immediately.
The form states that the document is subject to public inspection, so do not include information you do not want available. 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 deadline printed on the form.
- Filing for the first time without attaching a copy of the lease or agreement.
- Answering Yes to a user charge (question 2 or 3) without checking whether a BOE-267, Claim for Welfare Exemption, has been filed; the form says to contact the Assessor's Office immediately.
- Answering Yes to question 4 on the bookstore without attaching the institution's most recent IRS tax return.
- Listing leased property in the owned-property section of item 7; the form says to list only owned property there and to put leased property in the remarks section.
- Listing leased equipment (question 6) without the owner's name and address and the type, make, model and serial number in the remarks section.
- Forgetting to check the box and enter the date vacated when you no longer seek an exemption at the location.
- Leaving the name, title, signature or date blank in the certification at the end of the form.
Frequently asked questions
What is Form BOE-268-B used for?
Form BOE-268-B is the Los Angeles County Assessor's claim for a property tax exemption on property used solely for either a free public library or a free museum. The Assessor also lists it as EXM-229. It must be signed under penalty of perjury.
When is the Free Public Library or Free Museum Claim due?
By 5:00 p.m. on February 15. The form is filed for a stated fiscal year, written as 20__ - 20__, so enter the fiscal year the claim covers, for example "2011-2012" for a timely claim filed in January 2011.
What do I attach to Form BOE-268-B?
If you file for the first time, attach a copy of the lease or agreement. If a bookstore on the property generates unrelated business taxable income, attach the institution's most recent IRS tax return. Attach a separate sheet if personal property needs more room.
What if my library or museum charges users or visitors?
Answer Yes to question 2 or 3. If no BOE-267, Claim for Welfare Exemption, has been filed for the property, the form tells you to contact the Assessor's Office immediately. A welfare exemption may be allowed only if both the organization and the property use meet its requirements.
Where do I send the claim?
The form says to sign it and return it to the Assessor, the Los Angeles County Office of the Assessor. It prints no address of its own; the Assessor publishes its forms at assessor.lacounty.gov/forms, so confirm current filing details with the office.
Can I fill out Form BOE-268-B online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with the Assessor, and does not file the claim; you return it to the Assessor yourself.
What should I do if I no longer claim the exemption at this location?
Check the box that says you no longer seek an exemption at this location, enter the date vacated, and sign and return the form to the Assessor.
Is the information on the claim public?
Yes. The form states that the document is subject to public inspection, so keep that in mind when you enter contact details and describe the property.
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