Form BOE-270-AH, the Exhibition Exemption Claim from Property Taxes, is the claim that exhibitors file with the Riverside County Assessor-County Clerk-Recorder to ask for a property tax exemption on personal property brought into California for an exhibition. It is one of the Riverside County property tax forms, and it must be filed by 5:00 p.m., February 15 to receive 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 original at its forms page and accepts the claim only by mail or in person.
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What is BOE-270-AH?
Form BOE-270-AH, Exhibition Exemption Claim from Property Taxes, is the form an exhibitor signs and files with the Riverside County Assessor-County Clerk-Recorder to claim exemption from property taxes on personal property that is in California only for an exhibition.
On the form, the exhibitor gives their name and address, the specific address of the exhibition (street, booth, etc.), and a list of up to five items of personal property. For each item the form asks for a description, the date entered California, the state or country in which taxes were paid, the date taxes were paid and the amount of taxes paid.
The claim rests on three statements the exhibitor makes:
- The property is brought into California exclusively for use or exhibition at an exposition, fair, carnival, or public exhibit of literary, scientific, educational, religious, or artistic works, and is used only for those purposes while here.
- The exhibitor intends to remove the property from the state after its use or exhibition.
- The property is subject to taxation in another state or a foreign country while in California, and all current taxes due there have been paid.
The exhibitor then certifies, under penalty of perjury under the laws of the State of California, that the information is true, correct and complete to the best of their knowledge and belief. The form carries a box marked "For Assessor's Use Only" and states that the document is subject to public inspection.
Who needs to file BOE-270-AH?
Exhibitors who bring personal property into California for use or exhibition at an exposition, fair, carnival, or public exhibit of literary, scientific, educational, religious, or artistic works, and who want that property exempted from property taxes, file this claim with the Riverside County Assessor-County Clerk-Recorder.
The three statements printed on the form set the conditions. The property must be brought into the state exclusively for exhibition purposes and used only for them while here. The exhibitor must intend to remove it from California afterward. The property must also be taxable in another state or a foreign country while in California, with all current taxes due there paid.
The person making the claim signs the certification and gives a title. The form also asks for a contact person, with daytime phone number and e-mail address, whom the office can call during normal business hours for additional information. The form does not describe any other person who may sign for the exhibitor.
When to file BOE-270-AH
To receive the full exemption, file the claim by 5:00 p.m., February 15; the deadline is printed at the top of the form. The form sets no separate filing window and no renewal cycle. Because the claim lists the date each item entered California and the date its taxes were paid elsewhere, have those dates ready before you start. For any question about timing, call the Assessor-County Clerk-Recorder at (951) 413-2757, the number printed on the form.
How to fill out BOE-270-AH
Enter the exhibitor's name
In NAME OF EXHIBITOR, write the name of the person or business claiming the exemption.
Enter the exhibitor's address
In ADDRESS (STREET, CITY, STATE, ZIP CODE), give the exhibitor's full address.
Give the exhibition address
In ADDRESS OF EXHIBITION (STREET, BOOTH, ETC.; BE SPECIFIC), write exactly where the property is exhibited, including the booth if there is one.
Describe each item of property
Under LIST ALL PERSONAL PROPERTY FOR WHICH EXEMPTION IS CLAIMED, use lines 1 through 5 and enter a description of each item in the DESCRIPTION column.
Enter entry and tax payment details
For each item, enter the date it entered California, the state or country in which taxes were paid, the date taxes were paid and the amount of taxes paid.
Read the three statements
Statements (a), (b) and (c) say the property is in California only for exhibition, that you intend to remove it afterward, and that current taxes due elsewhere are paid. Make the claim only if all three are true.
Name a contact person
Under Whom should we contact during normal business hours for additional information?, enter the contact's name, address, daytime phone number and e-mail address.
Sign, title and date the certification
Under CERTIFICATION, the person making the claim signs, enters a title and adds the date. The certification is made under penalty of perjury under California law.
Leave the Assessor's box blank
Do not fill in the FOR ASSESSOR'S USE ONLY block; the assessor's designee completes it on receipt.
Review and download the completed PDF
Check every entry and the dates, then download or print the completed PDF from FillingPDF in black ink on 8 1/2" x 11" white paper and deliver it as described under How to submit.
How to submit BOE-270-AH
The claim must be delivered to your local Riverside County Assessor-County Clerk-Recorder office by mail or in person. The county's forms page states that its forms do not allow online submission.
- By mail: the form's header gives the office's mailing address as Assessor-County Clerk-Recorder, PO Box 751, Riverside, CA 92502-0751.
- In person: deliver the claim to your local Assessor-County Clerk-Recorder office.
Whichever channel you use, the claim must arrive by 5:00 p.m., February 15 for the full exemption. The county asks that all forms be printed in black ink on 8 1/2" x 11" white paper. Questions go to (951) 413-2757 or www.rivcoacr.org. The form does not mention a fee or any required attachment. 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 states that deadline.
- Trying to submit the claim online; the county's forms 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; the county requires black ink on white paper of that size.
- Giving a vague exhibition address; the form asks for the street, booth, etc. and says to be specific.
- Claiming property that is not used only for exhibition while in California, or that you do not intend to remove from the state after the exhibition.
- Claiming property whose current taxes in the other state or country have not been paid; statement (c) says all current taxes due there have been paid.
- Leaving out the date entered California or the date and amount of taxes paid for an item listed on lines 1 through 5.
- Signing without title or date, or leaving the certification unsigned; it is made under penalty of perjury.
- Writing in the box marked "For Assessor's Use Only".
Frequently asked questions
What is Form BOE-270-AH?
Form BOE-270-AH is the Exhibition Exemption Claim from Property Taxes of the Riverside County Assessor-County Clerk-Recorder. An exhibitor uses it to claim exemption on personal property brought into California exclusively for an exposition, fair, carnival, or public exhibit and removed afterward.
What is the deadline for the Riverside County exhibition exemption claim?
To receive the full exemption, the claim must be filed by 5:00 p.m., February 15. The deadline is printed at the top of Form BOE-270-AH. The form sets no other filing window.
Can I file Form BOE-270-AH online?
No. The county'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. You can complete the PDF online and then print it.
Where do I mail the exhibition exemption claim?
The form's header lists Assessor-County Clerk-Recorder, PO Box 751, Riverside, CA 92502-0751. You can also deliver it in person to your local office. For questions, call (951) 413-2757 or visit www.rivcoacr.org.
What property can I list on the claim?
Personal property brought into California exclusively for use or exhibition at an exposition, fair, carnival, or public exhibit of literary, scientific, educational, religious, or artistic works. It must be taxable elsewhere, with current taxes paid, and you must intend to remove it from the state.
How many items can I list on Form BOE-270-AH?
The form has five numbered lines for personal property. Each line asks for a description, the date entered California, where taxes were paid, the date taxes were paid and the amount of taxes paid.
Is the claim open to public inspection?
Yes. The form states at the bottom that the document is subject to public inspection, so consider that when you enter the contact person's phone number and e-mail address.
Can I fill out Form BOE-270-AH 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; you deliver it to the Riverside County Assessor-County Clerk-Recorder by mail or in person.
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