Form BOE-263-B, the Lessees' Exemption Claim, is the declaration that the Riverside County Assessor-County Clerk-Recorder uses for property used exclusively for public schools, community colleges, state colleges, state universities, or the University of California. It is one of the Riverside County property tax forms, and it reports property information as of 12:01 a.m. on January 1 of the year shown at the top. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its filing rules come from the Assessor-County Clerk-Recorder at www.rivcoacr.org.
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What is BOE-263-B?
Form BOE-263-B, the Lessees' Exemption Claim, is the declaration a lessee of property used exclusively for public schools, community colleges, state colleges, state universities, or the University of California files with the Riverside County Assessor-County Clerk-Recorder to claim the exemption.
The form cites Revenue and Taxation Code section 202(a)(3) and declares property information as of 12:01 a.m. on January 1 of the year you enter at the top. It is signed under penalty of perjury under the laws of the State of California.
The claim has four blocks. The first identifies the applicant: the lessee's corporate or organization name, mailing address and corporate ID, if any. The second identifies the property by address and Assessor's Parcel Number. The third states the primary and incidental qualifying uses of land, buildings and improvements, and personal property, and answers three Yes/No questions about the lease, the owner of the property and any personal property the claimant owns at the site. The last is the certification, with the signer's name, title, e-mail address and daytime telephone.
The form says the document is subject to public inspection. If the assessor asks for it, the claimant must provide a copy of the lease or agreement.
Who needs to file BOE-263-B?
The main group is lessees and operators of property used exclusively for public schools, community colleges, state colleges, state universities, or the University of California who claim the exemption under Revenue and Taxation Code section 202(a)(3) from the Riverside County Assessor-County Clerk-Recorder.
The form's questions show the situations it covers:
- A lessee whose lease or agreement gives the lessee the exclusive right to possession and use of the property.
- A lessee or operator of real or personal property owned by a public school, community college, state college, state university, or University of California, where the property is used exclusively for community college, state college, state university, or University of California purposes.
- A claimant who owns personal property used at the property for public school purposes.
An applicant who no longer seeks an exemption at the location does not complete a new claim: the form has a box to check, a line for the date vacated, and a signature, and the form is returned to the Assessor. The form is signed by the person making the claim, who also prints a name and title. The form does not describe who else may sign for the lessee.
When to file BOE-263-B
To receive the full exemption, the claim must be filed by 5:00 p.m. on February 15, the deadline printed on the form. The form declares property information as of 12:01 a.m. on January 1 of the year you write in the blank at the top (January 1, 20__).
If you stop using the property, the form is also the way to tell the Assessor: check the box saying you no longer seek an exemption at this location, enter the date vacated, sign, and return the form. The form prints no processing time and sets no other filing window.
Documents you need
- A list identifying each property and the name and address of each lessee, attached only if the claim covers numerous properties.
- A copy of the lease or agreement, provided only if the assessor requests it.
How to fill out BOE-263-B
Enter the year of the claim
In the heading "Declaration of property information as of 12:01 a.m., January 1, 20__," fill in the year for which you are claiming.
Correct the name and mailing address
In the NAME AND MAILING ADDRESS box, make any necessary corrections to the printed name and mailing address.
Mark if you have vacated the location
If you no longer seek an exemption at this location, check the box, enter the Date vacated, then sign and return the form to the Assessor.
Identify the applicant
Under IDENTIFICATION OF APPLICANT, enter the lessee's corporate or organization name, mailing address, city, state and ZIP code, and the corporate ID if there is one.
Identify the property
Under IDENTIFICATION OF PROPERTY, enter the address of the property (number and street), the city, county and ZIP code, and the Assessor's Parcel Number.
State the use of the property
For Land, Buildings and Improvements, and Personal Property, check and state the primary use and the incidental qualifying use. If there are numerous properties, attach a list identifying each one and the name and address of its lessee.
Answer the three Yes/No questions
Mark Yes or No on whether the lease or agreement gives the lessee exclusive possession and use, whether you lease or operate property owned by a qualifying school or university used for its purposes, and whether you own personal property used at this property for public school purposes.
Complete the certification
Sign and date the certification, then enter the name of the person making the claim, the title, e-mail address and daytime telephone. The certification is made under penalty of perjury.
Review, download and print the PDF
Check every entry, then download or print the completed PDF from FillingPDF in black ink on 8 1/2" x 11" white paper, and return it as described under How to submit.
How to submit BOE-263-B
Sign the form and return it to the Assessor-County Clerk-Recorder by mail or in person. The county's forms page says its PDF forms can be completed and printed online but do not allow online submission, so they must be delivered by mail or in person to your local Assessor-County Clerk-Recorder office.
- By mail: the form's header lists the Riverside County Assessor-County Clerk-Recorder at PO BOX 751, RIVERSIDE, CA 92502-0751.
- In person: deliver it to your local Assessor-County Clerk-Recorder office.
- Questions: the form lists (951) 413-2757 and www.rivcoacr.org.
Print the form in black ink on 8 1/2" x 11" white paper, as the county requires for all its forms. Remember the 5:00 p.m., February 15 deadline for the full exemption. 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; the form says the claim must be filed by that time to receive it.
- Leaving the printed name and mailing address uncorrected; the form asks you to make necessary corrections.
- Listing numerous properties on one form without attaching a list that identifies each property and the name and address of the lessee.
- Leaving the primary use and incidental use columns empty for land, buildings and improvements, or personal property.
- Not checking the box and entering the date vacated when you no longer seek an exemption at the location.
- Submitting the form without a signature, name and title in the certification, which is made under penalty of perjury.
- Trying to submit the form online; the county says its forms do not allow online submission and must be delivered by mail or in person.
- Printing the form in colored ink or on paper other than 8 1/2" x 11" white paper.
Frequently asked questions
What is Form BOE-263-B, the Lessees' Exemption Claim?
It is the Riverside County Assessor-County Clerk-Recorder claim form for property used exclusively for public schools, community colleges, state colleges, state universities, or the University of California, citing Revenue and Taxation Code section 202(a)(3). The lessee declares the property information as of January 1.
What is the deadline for the Riverside County lessees' exemption claim?
The claim must be filed by 5:00 p.m. on February 15 to receive the full exemption. The form prints this deadline in its heading, and the property information it declares is as of 12:01 a.m. on January 1 of the year you enter.
Can I submit Form BOE-263-B online?
No. The county's forms page says its PDF forms allow online completion and printing but not online submission, so you must deliver the signed form by mail or in person to your local Assessor-County Clerk-Recorder office.
Where do I send the lessees' exemption claim in Riverside County?
Return the signed form to the Assessor. The form header lists the Assessor-County Clerk-Recorder at PO BOX 751, RIVERSIDE, CA 92502-0751, telephone (951) 413-2757. You can also deliver it in person to your local office.
Do I have to attach my lease to Form BOE-263-B?
Not with the claim. The form's note says that if the assessor requests it, the claimant shall provide a copy of the lease or agreement. If you list numerous properties, attach a list identifying each property and its lessee.
What do I do if I no longer lease the property?
Check the box saying you no longer seek an exemption at this location, enter the date vacated, sign the form and return it to the Assessor. The form has this box next to the deadline notice.
Is the information on the claim public?
Yes. The form states at the bottom that the document is subject to public inspection, including the name, mailing address and contact details you enter, so use contact details you are willing to have on a public record.
Can I fill out Form BOE-263-B 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 county; you deliver it to the Assessor-County Clerk-Recorder by mail or in person.
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