Form BOE-264-AH, the College Exemption Claim, is the claim a college files with the Riverside County Assessor-County Clerk-Recorder to request a property tax exemption for its land, buildings and improvements, and/or personal property. It is one of the Riverside County property tax forms, and the form says it must be filed by 5:00 p.m. on February 15. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the agency publishes the original at the official source link.
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What is BOE-264-AH?
Form BOE-264-AH, College Exemption Claim is the form a college files with the County of Riverside Assessor-County Clerk-Recorder to claim a property tax exemption for a specific fiscal year, on property it owns, operates or both.
The form works as a questionnaire plus a list of attachments. Questions 2 through 5 ask whether the institution qualifies as a college or seminary of learning under California law, whether it is run as a non-profit entity, whether regular admission requires a four-year high school course or its equivalent, and whether it confers at least one academic or professional degree based on the course lengths the form describes. Question 6 asks whether the property is used exclusively for the purposes of education.
Question 7 lists each building or improvement with its APN or parcel, primary use, incidental use and whether it is leased or owned. Questions 8 through 13 cover recent construction, student bookstores that produce unrelated business taxable income, other business use, leased equipment and the terms of any lease. Section 202.2 of the Revenue and Taxation Code is cited for leased property, where the benefit of the exemption must go to the lessee institution.
The form is signed under penalty of perjury and carries the notice that it is subject to public inspection. It also lets a claimant who no longer seeks an exemption at a location say so and give the date vacated.
Who needs to file BOE-264-AH?
A college that owns and operates property in Riverside County, or owns it only, or operates it only, and wants an exemption on land, buildings and improvements and/or personal property uses this claim. Line 1 asks you to check which of those roles applies and which kinds of property the exemption covers.
Institutions that lease property or equipment from someone else also answer on this form. Questions 12 and 13 ask about leased or rented property, and the form states that the benefit of a property tax exemption must go to the lessee institution.
A claimant that no longer seeks an exemption at the location printed on the form does not complete the questions. It checks the box that begins "If you no longer seek an exemption at this location," signs, enters the date vacated and returns the form to the Assessor.
The claim is signed by the person making it, who gives a name and title and certifies under penalty of perjury that the information is true, correct and complete. The form also asks for a contact person, with title, daytime telephone and email, for questions during normal business hours.
When to file BOE-264-AH
The form states that the claim must be filed by 5:00 p.m., February 15. Enter the fiscal year of the claim at the top in the format "20 - 20"; the printed example says a person filing a timely claim in January 2011 would enter "2011-2012."
A claimant that has left the property uses the same form: check the box for no longer seeking an exemption at the location, sign, return it to the Assessor and give the date vacated.
Question 8 looks back to construction commenced or completed since 12:01 a.m., January 1 of last year, so gather that information before you start. The form prints no processing time and no other filing window.
Documents you need
- A separate page showing the requirements for admission; a current catalog showing the requirements may be substituted.
- A separate page, or current catalog, listing the degrees conferred upon graduates and the requirements for each degree.
- A copy of the financial statements: 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 you answer YES to question 9 about a student bookstore with unrelated business taxable income.
- A copy of the lease or other agreement, if any business is operated by someone other than the college (question 11).
- A separate sheet listing the owner's name and address and the type, make, model and serial number of leased or rented equipment or property, if you answer YES to question 12.
- A full copy of the lease agreement with all amendments, for leased property (question 13).
- A separate sheet for buildings and improvements that do not fit in the question 7 table, if necessary.
How to fill out BOE-264-AH
Enter the fiscal year
At the top, fill in the fiscal year of the claim as "20 - 20," following the printed example ("2011-2012" for a timely claim filed in January 2011).
Check the claimant name and address
Review the claimant name and mailing address block and make any necessary corrections to the printed name and address. Leave the "For Assessor's Use Only" box blank.
Note if you no longer seek exemption
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.
Enter college and property details
Enter the corporate name of the college, mailing address, daytime telephone number, property address, website address, the APN or legal description, and the date the property was first used by the claimant.
Complete line 1, ownership and operation
Check Owner and operator, Owner only or Operator only, then check whether you claim exemption on land, buildings and improvements and/or personal property.
Answer questions 2 to 6
Check YES or NO on whether the institution qualifies as a college or seminary of learning, is non-profit, requires four-year high school completion or its equivalent, confers the described degrees, and uses the property exclusively for education.
List buildings and improvements
On question 7, list each APN/parcel and building or improvement with its primary use and incidental use, and check LEASE or OWN. Attach a separate sheet if necessary.
Answer questions 8 to 11
Report construction since January 1 of last year, student bookstore income under question 9, other business use and any business run by someone other than the college. Explain where the form asks, and attach the IRS return or agreement where required.
Answer questions 12 and 13
Say whether equipment or property is leased or rented from someone else. For leased property, say whether the lease provides for a rent reduction equal to the tax reduction, and enclose the full lease with amendments.
Add the contact person
Enter the name, title, daytime telephone and email address of the person to contact during normal business hours.
Review, sign and download the PDF
Check the answers and the attachments, then sign the certification with your title, name and date. Download or print the completed PDF from FillingPDF in black ink on white 8 1/2" x 11" paper.
How to submit BOE-264-AH
The Riverside County Assessor-County Clerk-Recorder says its forms do not allow online submission. Deliver the completed claim by mail or in person to your local Assessor-County Clerk-Recorder office, so that it is received by 5:00 p.m. on February 15.
- By mail: the form header prints County of Riverside 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: take it to your local Assessor-County Clerk-Recorder office. The form lists (951) 413-2757 and www.rivcoacr.org for contact.
Print the form in black ink on 8 1/2" x 11" white paper, as the agency's forms page requires. Enclose the attachments listed under additional required documentation, plus any other attachments your answers call for. The agency's staff cannot help you prepare legal documents, according to its forms page. 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, the deadline printed on the form.
- Trying to submit the claim online; the agency says its forms do not allow online submission and must be delivered by mail or in person.
- Printing in a color other than black ink or on paper other than 8 1/2" x 11" white paper, which the agency's forms page requires.
- Leaving out the admission requirements page (or catalog), the degrees page (or catalog) or the financial statements listed under additional required documentation.
- Answering YES to question 9 about a student bookstore without enclosing the institution's most recent IRS tax return.
- Omitting the lease or other agreement when someone other than the college operates a business on the property (question 11), or the full lease with amendments for leased property (question 13).
- Writing the fiscal year in a different form than the printed example, such as "2011-2012" for a claim filed in January 2011.
- Submitting the form without the signature, title, name and date in the certification, which is made under penalty of perjury.
- Completing the full claim when you no longer seek an exemption at the location, instead of checking the box, signing and giving the date vacated.
Frequently asked questions
What is Form BOE-264-AH?
Form BOE-264-AH, College Exemption Claim, is the form a college files with the Riverside County Assessor-County Clerk-Recorder to claim a property tax exemption for a given fiscal year. It asks about qualification, property use, leases and attachments, and is signed under penalty of perjury.
What is the deadline for the college exemption claim in Riverside County?
The form states that the claim must be filed by 5:00 p.m., February 15. Enter the fiscal year at the top in the "20 - 20" format; for a timely claim filed in January 2011, the form's example is "2011-2012."
Can I submit the College Exemption Claim online?
No. The Assessor-County Clerk-Recorder says its forms do not allow online submission and must be delivered by mail or in person to your local office. The form header prints PO BOX 751, RIVERSIDE, CA 92502-0751 and the phone number (951) 413-2757.
What documents must I attach to Form BOE-264-AH?
Attach 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. Other items apply depending on your answers, such as an IRS return for a student bookstore or lease copies.
What do I do if my college no longer uses the property?
Check the box at the top that begins "If you no longer seek an exemption at this location," enter the date vacated, sign the form and return it to the Assessor.
What if my college leases the property?
List it as LEASE in question 7 and answer questions 12 and 13. Provide the full lease agreement with all amendments. The form says the benefit of the exemption must go to the lessee institution and cites section 202.2 of the Revenue and Taxation Code.
Can I fill out Form BOE-264-AH online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not file the claim and is not connected to the county; you deliver the printed form to the Assessor-County Clerk-Recorder by mail or in person.
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