The Lessees' Exemption Claim (Form BOE-263-B) is the form a lessee files with the San Diego County Assessor to claim an institutional exemption for property used exclusively for public schools, community colleges, state colleges, state universities, or the University of California. It is one of the San Diego County property tax forms listed under Institutional Exemptions on the Assessor's forms page, and it cites Revenue and Taxation Code section 202(a)(3). The printed form declares property information as of 12:01 a.m., January 1, 2026. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original is published by the Assessor at the official link.
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What is BOE-263-B?
Form BOE-263-B, Lessees' Exemption Claim, is the San Diego County Assessor's form a lessee files to declare property information as of January 1, 2026 and claim an institutional exemption for property used exclusively for public schools or higher education.
The form sits under the heading Institutional Exemptions and cites Revenue and Taxation Code section 202(a)(3), which covers property used exclusively for public schools, community colleges, state colleges, state universities, or the University of California. It is issued by the Assessor of the County of San Diego, whose office address and telephone number are printed at the top.
The claim has four parts:
- Identification of Applicant: the lessee's corporate or organization name, mailing address and corporate ID (if any).
- Identification of Property: the property address and Assessor's Parcel Number.
- Use of Property: the primary and incidental qualifying uses of land, buildings and improvements, and personal property, plus three yes/no questions about the lease and the property.
- Certification: a declaration under penalty of perjury, signed by the person making the claim.
If you no longer seek an exemption at the location, the same form is used to say so: you check the box near the top, enter the date vacated, and return it signed. The Assessor's forms page lists this form as "Lessee Exemption" and lists the Lessor Exemption, College Exemption, Public School Exemption and Property Use Report as separate Institutional Exemptions forms. The form states that it is subject to public inspection.
Who needs to file BOE-263-B?
A lessee, or an operator, of property used exclusively for public school, community college, state college, state university or University of California purposes uses Form BOE-263-B to claim the exemption for that property. The form is completed in the name of the lessee's corporation or organization, and the person making the claim gives a name and title.
The questions printed on the form show who it is aimed at:
- A lessee or operator of real or personal property owned by a public school, community college, state college, state university, or the University of California, where the property is used exclusively for community college, state college, state university, or University of California purposes.
- A claimant whose lease or agreement gives the lessee the exclusive right to possession and use of the property.
- A claimant that owns personal property used at the property for public school purposes.
A lessee that no longer seeks the exemption at a location does not leave the form blank: it checks the box for that case, enters the date vacated, signs and returns the form to the Assessor.
The form carries no list of other exclusions. Exemptions for other kinds of property, and claims by lessors, are handled on separate forms listed on the Assessor's forms page.
When to file BOE-263-B
To receive the full exemption, the claim must be filed by 5:00 p.m. on February 15. The form prints this deadline in the header block and does not give a different date for any other case.
The declaration of property information on the form is made as of 12:01 a.m., January 1, 2026, so the claim describes the property and its use on that date.
A lessee that has left the property, or no longer seeks an exemption at that location, uses the same form: check the box, enter the date vacated, and sign and return it to the Assessor. The form prints no separate deadline for that notice and no processing time for the claim.
Documents you need
- A list of the properties, only if the claim covers numerous properties: it must clearly identify each property and give the name and address of the lessee.
- A copy of the lease or agreement, only if the assessor requests it; the form states that the claimant shall provide it on request.
How to fill out BOE-263-B
Correct the printed name and address
In the header block, make any necessary corrections to the printed name and mailing address. Note the deadline printed there: 5:00 p.m., February 15.
Mark if you have vacated
If you no longer seek an exemption at this location, check the box and enter the Date vacated. Then sign and return the form to the Assessor.
Identify the applicant
Under Identification of Applicant, enter the lessee's corporate or organization name, mailing address, city, state and ZIP code, and the corporate ID if there is one.
Identify the property
Under Identification of Property, enter the property address (number and street), the city, county and ZIP code, and the Assessor's Parcel Number.
Describe the use of the property
For Land, Buildings and Improvements, and Personal Property, check and state the primary use and the incidental use that qualify. If the claim covers numerous properties, attach a list identifying each one and the name and address of the lessee.
Answer the three yes/no questions
Check Yes or No on whether the lease or agreement confers exclusive possession and use, whether you lease or operate property owned by a public school or college or university as described, and whether you own personal property used at the property for public school purposes.
Have the lease ready
The form says the claimant must provide a copy of the lease or agreement if the assessor requests it, so keep it available.
Complete the certification
Sign and date the declaration, which is made under penalty of perjury. Then enter the name and title of the person making the claim, an e-mail address and a daytime telephone number.
Review and download the completed PDF
Check that every section is filled and the form is signed, then download or print the completed PDF from FillingPDF and return it to the Assessor as described under How to submit.
How to submit BOE-263-B
The form's only instruction on delivery is to sign it and return it to the Assessor. It names no other channel, such as an online portal, email address or in-person appointment.
- To the Assessor: the form prints the office as Jordan Z. Marks, Assessor, County of San Diego, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101. Telephone: 619-531-5772.
- Deadline: to receive the full exemption, the claim must be filed by 5:00 p.m., February 15.
- Attachments: if there are numerous properties, attach a list that clearly identifies each property and the name and address of the lessee. If the assessor asks for it, you must provide a copy of the lease or agreement.
Before sending, sign and date the certification and check that the printed name and mailing address are corrected. The form is subject to public inspection, so the e-mail address and daytime telephone you enter can be seen by others. For questions about how to deliver the claim, call the number printed on the form. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's instructions above.
Common mistakes to avoid
- Filing after 5:00 p.m. on February 15 and expecting the full exemption; the form ties the full exemption to that deadline.
- Leaving the printed name and mailing address uncorrected; the form asks you to make necessary corrections to them.
- Not checking the box and entering the Date vacated when you no longer seek an exemption at the location.
- Covering several properties on one claim without attaching a list that identifies each property and the lessee's name and address.
- Leaving the primary and incidental use boxes blank for land, buildings and improvements, or personal property, when the form asks you to check and state the qualifying uses.
- Skipping one of the three yes/no questions about exclusive possession, ownership of the property and personal property used for public school purposes.
- Not providing a copy of the lease or agreement after the assessor requests it.
- Returning the claim unsigned or undated; the certification is made under penalty of perjury and needs the signature of the person making the claim.
Frequently asked questions
What is Form BOE-263-B?
Form BOE-263-B, Lessees' Exemption Claim, is the San Diego County Assessor's form for a lessee to claim an institutional exemption for property used exclusively for public schools, community colleges, state colleges, state universities or the University of California. It cites Revenue and Taxation Code section 202(a)(3).
When is the Lessees' Exemption Claim due in San Diego County?
To receive the full exemption, the claim must be filed by 5:00 p.m. on February 15, according to the deadline printed on the form. The form declares property information as of 12:01 a.m., January 1, 2026.
Do I have to attach my lease to Form BOE-263-B?
Not with the claim itself. The form says that if the assessor requests it, you must provide a copy of the lease or agreement, so keep it ready. A list of properties is attached only if the claim covers numerous properties.
What do I do if I no longer lease the property?
Check the box that says you no longer seek an exemption at this location, enter the Date vacated, sign the form and return it to the Assessor. The form uses the same sheet for this notice.
Where do I send the San Diego County lessee exemption claim?
Sign it and return it to the Assessor, County of San Diego, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101, as printed on the form. The telephone number shown is 619-531-5772. The form names no other delivery channel.
Can I claim several properties on one form?
Yes, if you attach a list. The form says that if there are numerous properties, you should attach a list that clearly identifies each property and the name and address of the lessee.
Is the information on the form public?
Yes. The form states that the document is subject to public inspection, so the e-mail address, daytime telephone and other details you enter can be seen by others.
Can I fill out Form BOE-263-B online on FillingPDF?
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 with the San Diego County Assessor; you return it yourself as the form directs.
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