Form BOE-264-AH, the College Exemption Claim, is the form a college files with the Assessor of the County of San Diego to claim a property tax exemption for the land, buildings and improvements, and/or personal property it owns or operates. It is one of the San Diego County property tax forms listed under Institutional Exemptions on the Assessor's forms page, and this revision is printed for fiscal year 2026 - 2027. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the Assessor publishes the original PDF on the county website, and the signed claim goes to the Assessor's Institutional Exemptions office.
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What is BOE-264-AH?
Form BOE-264-AH, College Exemption Claim, is the form a college files with the Assessor of the County of San Diego (Institutional Exemptions) to claim a property tax exemption for land, buildings and improvements, and/or personal property it owns or operates.
The printed form is issued for a single fiscal year; this revision states that the claim is filed for fiscal year 2026 - 2027. It identifies the claimant (corporate name of the college, mailing address, telephone, website), the property (address, Assessor's Parcel Number (APN) or legal description, and the date the claimant first used it) and whether the claimant is owner and operator, owner only, or operator only.
Lines 2 through 6 are the qualification questions: whether the institution qualifies as a college or seminary of learning under California law, whether it is a non-profit entity, whether regular admission requires a four-year high school course or its equivalent, whether it confers at least one academic or professional degree meeting the course-length test printed on the form, and whether the property is used exclusively for the purposes of education. Line 7 lists each building with its primary and incidental use and whether it is leased or owned. Lines 8 through 13 cover recent construction, a student bookstore, other business use, leased equipment and the terms of leased property.
The county's forms page lists College Exemption beside other Institutional Exemptions claims, such as the Church Exemption, Public School Exemption and Welfare Exemption. Each is a separate form; this one is for colleges. The form states that it is subject to public inspection.
Who needs to file BOE-264-AH?
The main filer is a college claiming a property tax exemption in San Diego County. The form asks the claimant to state whether it is the owner and operator, the owner only, or the operator only, and whether the exemption is claimed on all land, buildings and improvements, and/or personal property.
Other conditions printed on the form:
- A college that leases property must answer lines 12 and 13 about leased equipment or property and the lease terms. The form states that the benefit of a property tax exemption must inure to the lessee institution and refers to section 202.2 of the Revenue and Taxation Code.
- A college whose property includes a student bookstore answers line 9 about unrelated business taxable income.
- If any business on the property is operated by someone other than the college, line 11 asks for a copy of the lease or other agreement.
If you no longer seek an exemption at the location, the form tells you to check the box at the top, sign and return the form to the Assessor, and enter the date vacated.
The claim is signed by the person making it, who enters a name and title and certifies under penalty of perjury. The form also asks for a contact person for questions during normal business hours. Institutions other than colleges use the other Institutional Exemptions forms on the Assessor's page.
When to file BOE-264-AH
The form states that the claim must be filed by 5:00 p.m., February 15. This revision is printed for fiscal year 2026 - 2027, so the claim is tied to that fiscal year.
Line 8 uses a fixed reference date: it asks whether any construction has commenced or been completed on the parcel since 12:01 a.m., January 1 of last year, so gather construction dates before you start.
If the college has left the property, the form says to check the box at the top (If you no longer seek an exemption at this location), sign the form, return it to the Assessor and enter the date vacated. The form prints no processing time and no separate renewal rule; check with the Assessor's Institutional Exemptions office at 619-531-5772 for questions about timing.
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: the balance sheet and operating statement for the preceding fiscal year.
- The institution's most recent tax return filed with the Internal Revenue Service, only if line 9 is answered YES (student bookstore with unrelated business taxable income).
- A copy of the lease or other agreement, if any business on the property is operated by someone other than the college (line 11).
- A separate sheet listing each owner's name and address and the type, make, model and serial number of leased or rented equipment, only if line 12 is answered YES.
- A full copy of the lease agreement with all amendments, for leased property (line 13), provided to the Assessor's office.
- A separate sheet for additional buildings and improvements, if the six rows on line 7 are not enough.
How to fill out BOE-264-AH
Correct the claimant block
Review the printed claimant name and mailing address and make any necessary corrections. If you no longer seek an exemption at this location, check the box, sign and return the form, and enter the date vacated.
Enter college and property details
Fill in the corporate name of the college, mailing address, daytime telephone number, address of the property, website address, Assessor's Parcel Number (APN) or legal description, and the date the property was first used by the claimant.
Complete line 1 ownership
Check Owner and operator, Owner only or Operator only. Then check whether the exemption is claimed on all land, buildings and improvements, and/or personal property.
Answer qualification lines 2 to 6
Check YES or NO for each question: college or seminary of learning under California law, non-profit entity, four-year high school admission requirement, degrees conferred, and exclusive use for the purposes of education.
List buildings on line 7
For each building or improvement, enter the APN/parcel, the building and improvements, the primary use and the incidental use, and check LEASE or OWN. Attach a separate sheet if the rows are not enough.
Answer construction and business questions
Line 8: say whether construction has commenced or been completed since 12:01 a.m., January 1 of last year, and explain if YES. Line 9: answer the student bookstore question; if YES, enclose the most recent IRS tax return. Line 10: say whether any property was used for other business purposes, and explain if YES.
Explain other operators on line 11
If anyone other than the college operates a business on the property, attach a copy of the lease or other agreement and explain on line 11.
Complete leased property lines 12 and 13
Line 12: if equipment or property is leased or rented from someone else, check YES and list the details on a separate sheet. Line 13: for leased property, say whether the lease provides that the lessee receives a reduction in rental payments equal to the reduction in taxes, and provide a full copy of the lease with all amendments.
Attach the required documentation
Add the admission-requirements page or catalog, the degrees-conferred page or catalog, and the financial statements (balance sheet and operating statement for the preceding fiscal year).
Add a contact person
Enter the name, title, daytime telephone and email address of the person the Assessor should contact during normal business hours.
Review, sign and download the PDF
Complete the certification: signature of the person making the claim, title, printed name and date. Check every answer, then download or print the completed PDF from FillingPDF and return it as described under How to submit.
How to submit BOE-264-AH
The form gives one instruction: Sign and return this form to the Assessor. The printed return address and office are:
- Office: County of San Diego, Assessor, Institutional Exemptions
- Address: 1600 Pacific Hwy., Suite 103, San Diego, CA 92101
- Telephone: 619-531-5772
The claim must be filed by 5:00 p.m., February 15. The form names no online portal, fax number or separate mailing address, so confirm with the office at the telephone number above if you want to deliver it another way.
Assemble the package before sending it. It should hold the signed claim and the attachments the form lists under ADDITIONAL REQUIRED DOCUMENTATION, plus any lease copies, separate sheets or tax return the answers on lines 7, 9, 11, 12 and 13 call for. The form notes that it is subject to public inspection, and it may be filled in again each fiscal year. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Filing after 5:00 p.m. on February 15, the deadline printed on the form.
- Leaving the printed claimant name and mailing address uncorrected; the form asks you to make necessary corrections to them.
- Answering YES on line 9 (student bookstore) without enclosing the institution's most recent IRS tax return.
- Omitting the admission-requirements page or catalog, the degrees-conferred page or catalog, or the prior-year financial statements listed under Additional Required Documentation.
- Not attaching the lease or other agreement when a business on the property is operated by someone other than the college (line 11).
- Submitting leased property without a full copy of the lease and all amendments, or without the separate sheet of leased equipment when line 12 is YES.
- Listing more buildings than the line 7 rows hold without attaching a separate sheet.
- Sending the claim unsigned, or without the name, title and date of the person making the claim; the certification is made under penalty of perjury.
- Not checking the box at the top and entering the date vacated when the college no longer seeks an exemption at the location.
Frequently asked questions
What is Form BOE-264-AH?
Form BOE-264-AH, College Exemption Claim, is the San Diego County Assessor's form for a college to claim a property tax exemption on land, buildings and improvements, and/or personal property. It asks the claimant questions about qualification, use of each building, and leased property.
When is the San Diego County College Exemption Claim due?
The form states that it must be filed by 5:00 p.m., February 15. This revision is printed for fiscal year 2026 - 2027. The form prints no later extension or separate renewal rule, so call 619-531-5772 with timing questions.
Where do I return the College Exemption Claim in San Diego County?
Sign and return it to the Assessor, County of San Diego, Institutional Exemptions, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101. The telephone number printed on the form is 619-531-5772. The form names no other delivery channel.
What documents do 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 balance sheet and operating statement for the preceding fiscal year. Other attachments depend on your answers: tax return for line 9, leases for lines 11 and 13.
Do I need to attach a tax return for a student bookstore?
Only if you answer YES on line 9, meaning the property is a student bookstore that generates unrelated business taxable income under section 512 of the Internal Revenue Code. Then the institution's most recent IRS tax return must accompany the claim.
What do I do if my college leases the property?
List each building as LEASE on line 7, answer lines 12 and 13, and give the Assessor a full copy of the lease with all amendments. The form states that the benefit of the exemption must go to the lessee institution and cites section 202.2 of the Revenue and Taxation Code.
What if my college no longer uses the property?
Check the box at the top that reads "If you no longer seek an exemption at this location," sign the form, return it to the Assessor and enter the date vacated.
Who signs the College Exemption Claim?
The person making the claim signs the certification and enters their name, title and the date. They certify under penalty of perjury under California law that the information and any accompanying statements are true, correct and complete to the best of their knowledge and belief.
Can I fill out Form BOE-264-AH online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the County of San Diego and does not file the claim; you return it to the Assessor through the channel on the form.
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