Form BOE-263-C, the Church Lessors' Exemption Claim, is the form a church files with the Riverside County Assessor-County Clerk-Recorder to claim the welfare exemption on property it leases to a public school, community college, state college or state university, including the University of California, when both use the property jointly. It is one of the Riverside County property tax forms handled by the Assessor, and it must be filed every year. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form is published by the county at the official URL shown.
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What is BOE-263-C?
Form BOE-263-C, Church Lessors' Exemption Claim, is the claim a church files with the Riverside County Assessor-County Clerk-Recorder to request the welfare exemption on property it leases to a public school, community college, state college or state university, including the University of California, and uses jointly with that institution.
The form's instructions cite Revenue and Taxation Code section 214.6. A church that already holds the religious exemption, which requires only a one-time filing, must still file this claim every year for a property used together with a public school to receive the welfare exemption.
The claim identifies the church, the leased property and its fiscal year, the types of property claimed (land, buildings and improvements, personal property) with their primary and incidental uses, and the lessee institution. It also asks the church to state whether the rents, fees or charges it receives from the lease exceed the ordinary and usual expenses of maintaining and operating the property. The exemption is not available if the income exceeds those expenses.
Page 3 of the form is a sample Affidavit for Execution by Qualifying Public School Lessees, which the lessee completes and returns to the church. The county prints the form with the name and mailing address of the church, which you correct if necessary, and notes that the document is subject to public inspection.
Who needs to file BOE-263-C?
A church that leases property to a public school, community college, state college or state university, including the University of California, and uses the property jointly with that institution, files Form BOE-263-C to claim the welfare exemption on that property.
- The claim is made by the lessor church or organization; the lessee is a public school or college and completes the separate affidavit on page 3.
- Annual filing is required even if the church has already been granted the religious exemption, which needs only a one-time filing.
- If there are numerous properties, attach a list identifying each property and the name and address of each lessee.
- Churches that no longer seek an exemption at the location check the box at the top of the form, sign it, return it to the Assessor and enter the date vacated.
The exemption is not available when the church's income from the lease in rents, fees or charges exceeds the ordinary and usual expenses of maintaining and operating the leased property. The form is signed by the person making the claim, who also gives a name, title, email address and daytime telephone.
When to file BOE-263-C
To receive the full exemption, file the claim by 5:00 p.m. on February 15. The claim is filed annually; the religious exemption's one-time filing does not replace it for property used with a public school.
Enter the fiscal year correctly. It follows the lien date (12:01 a.m., January 1). Per the form's instructions, a timely claim filed in February 2011 shows "2011-2012"; a "2010-2011" entry on a claim filed in February 2011 signals a late claim for the preceding fiscal year.
The lessee's affidavit has its own timing consequence. If it is missing, the exemption is denied for the lessor. If it is submitted after the claim's due date, a portion of the exemption is denied.
Documents you need
- Affidavit signed by the public school or college lessee declaring it uses the property for exempt purposes; page 3 of the form is a sample. Without it the lessor's exemption is denied.
- List identifying each property and the name and address of each lessee, attached if there are numerous properties.
- Itemized list of lessees, attached if more space is needed or more than one lessee is listed.
- Separate listing of leased personal property (type, make, model, serial number and so on), attached to the affidavit if necessary.
- Copy of the institution's most recent tax return filed with the Internal Revenue Service, attached to the affidavit if the property, or a portion of it, is a student bookstore with unrelated business taxable income under section 512 of the Internal Revenue Code.
- Copy of the lease agreement, only if the Assessor requests it.
How to fill out BOE-263-C
Check the printed name and address
Review the name and mailing address printed at the top and correct them if necessary. If you no longer seek an exemption at this location, check the box, sign the form, return it to the Assessor and enter the date vacated.
Enter the applicant's identification
Under Identification of Applicant, enter the lessor's church or organization name, mailing address, city, state and ZIP code, and the corporate ID if any.
Identify the property
Enter the address of the property (number and street), the city, county and ZIP code, and the Assessor's Parcel Number. Attach a list if there are numerous properties.
Enter the fiscal year of claim
Write the fiscal year in the 20___ – 20___ space. It follows the January 1 lien date, so a timely February filing uses the year that begins that January.
State the uses of the property
Check each property type claimed (land, buildings and improvements, personal property) and state the primary and incidental uses. Primary use may include church and school use; incidental uses include meetings or receptions by others.
Enter the qualifying lessee
Write the name of the qualifying public school institution and its mailing address, city, state and ZIP code. Attach an itemized list if you need more space or have more than one lessee.
Answer the income question
Check Yes or No for whether total rents, fees or charges received from the lease do not exceed the ordinary and usual expenses of maintaining and operating the property. The exemption is not available if income exceeds those expenses.
Obtain the lessee's affidavit
Have the public school or college lessee complete and sign the affidavit on page 3, then attach it. Include the IRS return if a student bookstore has unrelated business taxable income.
Sign the certification
Sign and date under the penalty of perjury statement, and enter your name, title, email address and daytime telephone.
Review and download the PDF
Check the fiscal year, parcel number and attachments, then download or print the completed PDF from FillingPDF in black ink on 8 1/2" x 11" white paper and send it as described under How to submit.
How to submit BOE-263-C
The form is delivered to the Riverside County Assessor-County Clerk-Recorder by mail or in person. The county's forms page says its forms do not allow online submission.
- By mail: Assessor-County Clerk-Recorder, PO Box 751, Riverside, CA 92502-0751. The form tells you to sign and return it to the Assessor.
- In person: deliver it to your local Assessor-County Clerk-Recorder office, as the county's forms page directs.
Include the lessee's signed affidavit and any list of properties or lessees. The county asks that forms be printed in black ink on 8 1/2" x 11" white paper. For questions, the form lists (951) 413-2757 and www.rivcoacr.org. The form states that it must be filed by 5:00 p.m., February 15 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.
- Omitting the public school or college lessee's affidavit, which results in denial of the exemption for the lessor.
- Submitting the lessee's affidavit after the claim's due date, which results in a portion of the exemption being denied.
- Entering the wrong fiscal year; a prior-year entry on a February filing signals a late claim for the preceding fiscal year.
- Claiming the exemption when rents, fees or charges received exceed the ordinary and usual expenses of maintaining and operating the property.
- Assuming the church's one-time religious exemption filing covers this claim; it must be filed annually.
- Attaching no list when claiming several properties or listing more than one lessee.
- Leaving out the IRS tax return of the institution when the property is a student bookstore with unrelated business taxable income.
Frequently asked questions
What is Form BOE-263-C?
Form BOE-263-C, Church Lessors' Exemption Claim, is the claim a church files with the Riverside County Assessor-County Clerk-Recorder for the welfare exemption on property it leases to a public school or college and uses jointly with it.
When is the Church Lessors' Exemption Claim due?
By 5:00 p.m. on February 15 to receive the full exemption. The claim is filed every year. The lessee's affidavit also has a timing effect: if it arrives after the claim's due date, a portion of the exemption is denied.
Do I have to file Form BOE-263-C every year?
Yes. The religious exemption needs only a one-time filing, but the form says annual filing is required for property used with a public school to be granted the welfare exemption.
What happens if the lessee's affidavit is missing?
The exemption is denied for the lessor. If the affidavit is submitted after the claim's due date, a portion of the exemption is denied instead. A sample affidavit is on page 3 of the form.
Where do I send the church lessors' exemption claim?
Mail it to Assessor-County Clerk-Recorder, PO Box 751, Riverside, CA 92502-0751, or deliver it in person to your local Assessor-County Clerk-Recorder office. The county's forms do not allow online submission.
Can I fill out Form BOE-263-C online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the county and does not file the claim; you mail or deliver it to the Assessor yourself.
Can a church claim the exemption if lease income exceeds expenses?
No. The exemption is not available if the church's rents, fees or charges from the lease exceed the ordinary and usual expenses of maintaining and operating the leased property.
What fiscal year do I enter on the claim?
Enter the fiscal year that follows the January 1 lien date. Under the form's example, a timely claim filed in February 2011 shows 2011-2012, while 2010-2011 on that claim would mean a late claim for the preceding year.
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