Form BOE-268-B, the Free Public Library or Free Museum Claim, is the claim an institution files with the Riverside County Assessor-County Clerk-Recorder for property used solely for a free public library or a free museum. It is one of the Riverside County property tax forms and is filed for a single fiscal year, 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 Assessor-County Clerk-Recorder publishes the original form and receives the claim.
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What is BOE-268-B?
BOE-268-B, Free Public Library or Free Museum Claim, is the form an institution files with the Riverside County Assessor-County Clerk-Recorder to claim a property tax exemption for property used solely for a free public library or free museum, for one fiscal year.
The form is a two-page claim. Page 1 asks for the fiscal year, the claimant, the owner of the land and buildings, the institution, the property address and Assessor's Parcel Number, the lease termination date and the days and hours the property is open to the public. It then asks you to check whether the use is a library or a museum and to answer six questions: whether admittance is free, whether a library charges for books, periodicals or facilities, whether a museum charges for viewing its contents, whether any part is a bookstore with unrelated business taxable income, whether owned property is used for other sales or business purposes, and whether equipment or other property at the location is leased or rented from someone else.
Page 2 lists the owned property (land, buildings and improvements, personal property) with its primary and incidental use, adds remarks and a contact person, and ends with a certification under penalty of perjury. The form states that it is subject to public inspection.
It is not the Claim for Welfare Exemption. That claim is BOE-267, which the form mentions for properties where a user charge applies.
Who needs to file BOE-268-B?
The main group is an institution that uses property solely as a free public library or a free museum in Riverside County and wants the property tax exemption for it. The form is signed by the person making the claim, who gives a title, and it also names the owner of the land and buildings when that is not the claimant.
- Lessee institutions. The form states that "exclusive use" is not required for leased equipment or other property: the lessee's possession is sufficient evidence of use. The benefit of the exemption must go to the lessee institution, which may be entitled to a refund of taxes paid by the lessor (Revenue and Taxation Code section 202.2).
- Institutions that charge users. If a library charges for books, periodicals or facilities, or a museum charges for viewing its contents, and no BOE-267 has been filed for the property, the form tells you to contact the Assessor's Office immediately. A Claim for Welfare Exemption may be allowed if both the organization and the use of the property meet all of that exemption's requirements.
- Institutions leaving the location. If you no longer seek the exemption there, check the box at the top of page 1, enter the date vacated, then sign and return the form to the Assessor.
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 fiscal year, which you enter in the format 20____ - 20____; the printed example says a person filing a timely claim in January 2011 would enter "2011-2012."
The form gives the same February 15 date for a Claim for Welfare Exemption (BOE-267), which matters if a user charge means that claim is needed for the property. If you stop seeking the exemption at a 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 other deadline or processing time.
Documents you need
- A copy of the lease or agreement, only if you are filing the claim for the first time.
- 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).
- A separate sheet describing personal property, if the personal property space on page 2 is not enough (cost and acquisition dates, if applicable).
- Remarks listing the owner's name and address and the type, make, model and serial number of any equipment or property leased or rented from someone else (question 6).
How to fill out BOE-268-B
Enter the fiscal year
At the top, write the fiscal year of the claim in the format 20____ - 20____, following the printed example ("2011-2012").
Correct your name and mailing address
Under NAME AND MAILING ADDRESS, make any necessary corrections to the printed name and 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 only if the owner is different 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.
List days and hours open
Under DAYS OF THE WEEK OPEN TO THE PUBLIC AND HOURS OF OPERATION, enter the days and hours the library or museum is open.
Check library or museum
Check the type of qualifying exclusive use of the property: LIBRARY or MUSEUM. If you are filing for the first time, attach a copy of the lease or agreement.
Answer questions 1 to 3
Mark Yes or No on whether admittance is free (explain if not), whether a library charges for books, periodicals or facilities, and whether a museum charges for viewing its contents. A Yes on question 2 or 3 may call for contacting the Assessor's Office.
Answer the bookstore question
Question 4: mark Yes or No on whether the property or a portion is a bookstore with unrelated business taxable income under section 512 of the Internal Revenue Code. If Yes, attach the institution's most recent IRS tax return.
Answer questions 5 and 6
Question 5: say whether owned property is used for sales or business purposes other than a bookstore, and explain if Yes. Question 6: say whether any equipment or property is leased or rented from someone else, and if so list the owner and the type, make, model and serial number in the remarks.
Describe the owned property
On page 2, item 7, list only owned property: land (legal description or map book, page and parcel number, and area), buildings and improvements (name, floors, rooms, construction type) and personal property. State the primary and incidental use for each.
Add remarks and a contact
Use REMARKS for leased property and any explanations. Enter the name, title, daytime telephone and email of the person to contact during normal business hours.
Review, sign and download the PDF
Complete the certification with the name, title, signature and date of the person making the claim, check every entry, then download or print the completed PDF from FillingPDF and attach any required documents.
How to submit BOE-268-B
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: the form's header lists the Assessor-County Clerk-Recorder at PO BOX 751, RIVERSIDE, CA 92502-0751. The claim must be filed by 5:00 p.m. on February 15.
- In person: deliver it to your local Assessor-County Clerk-Recorder office; call (951) 413-2757 or visit www.rivcoacr.org to confirm locations.
Print the form in black ink on 8 1/2" x 11" white paper, as the agency requires for all of its forms. Include a copy of the lease or agreement if you are filing for the first time, and the institution's most recent IRS tax return if a bookstore generates unrelated business taxable income. 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.
- Filing for the first time without attaching a copy of the lease or agreement.
- Answering Yes to the bookstore question (question 4) without attaching the institution's most recent IRS tax return.
- Answering Yes to a user charge (questions 2 or 3) without contacting the Assessor's Office when no BOE-267 has been filed for the property.
- Listing leased property under item 7 as owned property; item 7 is for owned property only, and leased property is listed under the remarks section.
- Answering Yes to leased or rented equipment (question 6) without listing the owner's name and address and the type, make, model and serial number in the remarks.
- Leaving the fiscal year blank or entering a single year instead of the 20____ - 20____ range.
- Submitting the claim unsigned; the certification under penalty of perjury requires the signature and date of the person making the claim.
- Trying to send the claim through an online submission, which the Assessor-County Clerk-Recorder says its forms do not allow.
Frequently asked questions
What is Form BOE-268-B used for?
BOE-268-B, the Free Public Library or Free Museum Claim, is filed with the Riverside County Assessor-County Clerk-Recorder to claim a property tax exemption for property used solely for a free public library or free museum. It is filed for one fiscal year.
When is the BOE-268-B due?
The claim must be filed by 5:00 p.m. on February 15. You enter the fiscal year it covers at the top of page 1 in the format 20____ - 20____, for example "2011-2012" for a timely claim filed in January 2011.
Which Riverside County property tax form claims the free library or museum exemption?
BOE-268-B, Free Public Library or Free Museum Claim, is the Riverside County Assessor-County Clerk-Recorder form for property used solely for a free public library or free museum. A charge for users may instead call for a Claim for Welfare Exemption (BOE-267).
What do I attach to the BOE-268-B?
Attach a copy of the lease or agreement if you are filing for the first time. If a bookstore on the property generates unrelated business taxable income, also attach the institution's most recent IRS tax return. Other items are listed on the form itself.
What if my library or museum charges users?
Answer Yes to question 2 or 3 and, if no BOE-267 has been filed for the property, contact the Assessor's Office immediately. The form says a Claim for Welfare Exemption may be allowed if both the organization and the use of the property meet all requirements.
Can I submit BOE-268-B 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. Print the form in black ink on 8 1/2" x 11" white paper.
What do I do if I no longer use the property?
Check the box at the top of page 1 stating 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 BOE-268-B online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent and does not file the claim; you deliver it to the Assessor-County Clerk-Recorder by mail or in person.
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