Form BOE-268-A, Public School Exemption, is the claim that the Riverside County Assessor-County Clerk-Recorder uses for property used exclusively by a public school, community college, state college, state university or the University of California. It is one of the Riverside County property tax forms, and it has to reach the Assessor by 5:00 p.m. on February 15 to earn the full exemption. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the official PDF and receives the claim.
Last updated
What is BOE-268-A?
Form BOE-268-A, Public School Exemption, is the affidavit a qualifying institution files with the Riverside County Assessor-County Clerk-Recorder to claim a property tax exemption for property it uses exclusively as a public school, community college, state college, state university or University of California facility.
The form states that the affidavit 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.
Page 1 identifies the applicant, the property (with its Assessor's Parcel Number), the type of qualifying use and the property owner, and asks about the lease: whether a copy is attached, whether the lease gives the lessee the exclusive right to possess and use the property, whether it provides that the exemption is reflected in the rent, and whether any part of the property is a student bookstore with unrelated business taxable income. Page 2 describes the leased land, buildings and improvements, and personal property as of January 1 and carries the certification under penalty of perjury.
The form says that the benefit of the exemption must go to the lessee institution, and that it is not necessary for the lessor to also file the Lessors' Exemption Claim for the property listed.
Who needs to file BOE-268-A?
The form is filed by the school, district or organization that seeks the exemption on the property. The claim applies only when the lessee is a public school, community college, state college, state university or the University of California.
- A qualifying institution is one whose property is used exclusively for those purposes. The instructions add that it 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.
- File a separate claim for each location.
- The lessor does not have to file the Lessors' Exemption Claim for the property listed.
- If you no longer seek an exemption at the location, check the box at the top of the form, enter the date vacated, and sign and return the form to the Assessor.
The person making the claim signs the certification and gives a name, title, email address and daytime telephone number. The form does not describe signing by anyone else.
When to file BOE-268-A
To receive the full exemption, the claim must be filed with the Assessor by 5:00 p.m. on February 15. A claim filed after that date results in a portion of the exemption being denied; the instructions note that section 270 provides a partial exemption for late filing. Failure to submit the affidavit results in denial of the exemption.
The fiscal year you enter must follow the lien date, 12:01 a.m. on January 1, as of which the property's taxable or exempt status is determined. The instructions give an example: a timely claim filed in February 2011 enters "2011-2012", while "2010-2011" on a claim filed in February 2011 shows a late claim for the preceding fiscal year.
Documents you need
- A copy of the lease agreement, when the agreement under which the school obtained 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, if there are numerous items of personal property.
- A separate claim form for each location of property for which you seek exemption.
How to fill out BOE-268-A
Enter the fiscal year of claim
At the top, write the fiscal year as 20__ - 20__. It follows the January 1 lien date, so a timely claim filed in February enters that year and the next.
Correct the 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 applicant
Enter the name of the school district or organization, 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, city, county and ZIP code, and the Assessor's Parcel Number. Use a separate form for each location.
Check the type of qualifying use
Check one: 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 the commencement date of the lease.
Answer the lease questions
Check Yes or No for each statement: copy of the lease attached, exclusive right to possess and use, exemption taken into account in the agreement, and student bookstore with unrelated business taxable income. If the bookstore answer is Yes, attach the IRS return.
Describe the leased property on page 2
List the land (legal description or map book, page and parcel number), buildings and improvements, and personal property as of January 1. Enter the owner's name and address if different from page 1.
Sign the certification
The person making the claim signs and dates it, and enters a printed name, title, email address and daytime telephone number. The certification is made under penalty of perjury.
Review, download and assemble
Check every entry, then download or print the completed PDF from FillingPDF in black ink on 8 1/2" x 11" white paper. Add the attachments and submit it through the channels under How to submit.
How to submit BOE-268-A
The Assessor-County Clerk-Recorder's forms page says its forms do not allow online submission and must be delivered by mail or in person to your local Assessor-County Clerk-Recorder office.
- By mail: Peter Aldana, County of Riverside Assessor-County Clerk-Recorder, PO Box 751, Riverside, CA 92502-0751.
- In person: deliver the signed form to your local Assessor-County Clerk-Recorder office.
Sign the form and return it to the Assessor so that it arrives by 5:00 p.m. on February 15. Attach a copy of a written lease and any other attachments described under Required documents. The county asks that all forms be printed in black ink on 8 1/2" x 11" white paper. For questions, call (951) 413-2757 or visit www.rivcoacr.org. 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 results in denial of the exemption.
- Listing several locations on one claim; the instructions require a separate claim form for each location.
- Entering the wrong fiscal year; it must follow the January 1 lien date, and the prior year's entry signals a late claim.
- Leaving out the copy of a written lease agreement.
- Answering Yes on the student bookstore question without attaching the institution's most recent IRS tax return.
- Filing the claim when the lessee is not a public school, community college, state college, state university or the University of California; the claim applies only to those lessees.
- Trying to submit the form online; the county's forms must be delivered by mail or in person, printed in black ink on white 8 1/2" x 11" paper.
Frequently asked questions
What is Form BOE-268-A?
Form BOE-268-A, Public School Exemption, is the affidavit filed with the Riverside County Assessor-County Clerk-Recorder to claim a property tax exemption for property used exclusively by a public school, community college, state college, state university or the University of California.
What is the deadline for the Public School Exemption claim in Riverside County?
The claim must be filed with the Assessor by 5:00 p.m. on February 15 to receive the full exemption. A later filing results in a portion of the exemption being denied, and not filing at all results in denial.
Can I submit Form BOE-268-A online?
No. The county says its forms do not allow online submission and must be delivered by mail or in person to your local Assessor-County Clerk-Recorder office. The mailing address is PO Box 751, Riverside, CA 92502-0751.
Do I need to attach my lease to the claim?
Yes, when the agreement is in writing. The instructions say a copy of the document must accompany the claim, and the form asks whether it is attached. Also include the dates the lease was signed and commenced.
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.
Do I need a separate form for each school location?
Yes. The instructions require a separate claim form for each location. Each form carries its own property address and Assessor's Parcel Number.
What if I no longer use the property?
Check the box at the top of the form saying you no longer seek an exemption at this location, enter the date vacated, then sign and return the form to the Assessor.
Can I fill out Form BOE-268-A on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with the county, and does not file the claim; you deliver it to the Assessor by mail or in person.
Ready to fill out BOE-268-A?
Fill out BOE-268-A now