Form BOE-268-A, Public School Exemption, is the claim that a public school, community college, state college, state university or the University of California files with the San Diego County Assessor to exempt property it uses exclusively for educational purposes. It is one of the San Diego County property tax forms in the Assessor's Institutional Exemptions group, and it must be filed by 5:00 p.m. on 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 form is published by the Assessor, who receives the claim.
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What is BOE-268-A?
Form BOE-268-A, Public School Exemption, is the claim (affidavit) that a public school, community college, state college, state university or University of California files with the San Diego County Assessor to claim a property tax exemption for property it uses exclusively for educational purposes.
The form is headed "Property Used Exclusively by a Public School, Community College, State College, State University, or University of California" and is issued by the Assessor of the County of San Diego. The printed version covers the fiscal year 2026 - 2027. The Assessor lists it under Institutional Exemptions, next to the Lessee Exemption, Lessor Exemption, College Exemption and Church Exemption forms.
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. It asks you to identify the applicant, the property, the qualifying use, the property owner and any lease, and to describe the land, buildings and improvements, and personal property used exclusively for educational purposes as of January 1. A page-2 certification is signed under penalty of perjury.
The claim applies only when the lessees are public schools, community colleges, state colleges, state universities or the University of California. The lessor does not also have to file the Lessors' Exemption Claim for the property listed.
Who needs to file BOE-268-A?
Public schools, community colleges, state colleges, state universities and the University of California that use property exclusively for their institutional purposes file this claim, in the name of the school, district or organization seeking the exemption. The form is built for institutions that lease the property: it asks for the property owner, the lease dates and whether the lease gives the lessee the exclusive right to possess and use the property.
A qualifying institution can 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 that the public school conducts.
Exclusions and limits stated on the form:
- The claim does not apply to lessees other than public schools, community colleges, state colleges, state universities or the University of California.
- The lessor does not need to file the Lessors' Exemption Claim for the same property.
- A separate claim form must be filed for each location.
If you no longer seek an exemption at a location, you do not complete the claim: check the box at the top, sign, return the form to the Assessor and enter the date vacated.
When to file BOE-268-A
The claim must be filed with the Assessor by 5:00 p.m. on February 15 to receive the full exemption. The fiscal year follows the lien date (12:01 a.m., January 1) on which the property's taxable or exempt status is determined. A timely claim filed in February 2026 therefore enters "2026-2027" as the fiscal year; entering "2025-2026" on a claim filed in February 2026 signals a late claim for the preceding fiscal year.
Filing after the due date does not forfeit the claim entirely, but a portion of the exemption is denied; section 270 of the Revenue and Taxation Code provides a partial exemption for late filing of the Public School Exemption. The form also warns that failing to submit the affidavit results in denial of the exemption. The form prints no renewal cycle or processing time.
Documents you need
- A copy of the lease agreement, when the agreement by which the school obtained the use of 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 part of it is a student bookstore that generates unrelated business taxable income under section 512 of the Internal Revenue Code.
- A list identifying the personal property and the name and address of the lessor, if there are numerous personal property items to describe by type, make, model and serial number.
How to fill out BOE-268-A
Check name, address and fiscal year
Confirm the fiscal year of claim printed at the top (2026 - 2027 on this revision) and correct the printed name and mailing address if needed. If you no longer seek an exemption at this location, check the box, enter the date vacated and sign and return the form.
Identify the applicant
Enter the name of the school district, organization or school seeking the exemption, its mailing address, city, state and ZIP code, and the corporate ID if any.
Identify the property
Enter the name of the school, the address of the property (number and street), the city, county and ZIP code, and the Assessor's Parcel Number. Complete a separate form for each location.
Check the use of property
Check the type of qualifying exclusive use: public school, state university, state college, community college or University of California.
Identify the real property owner
Enter the name and mailing address of the owner, then the date the lease was signed and the commencement date of the lease.
Answer the lease questions
Check Yes or No for whether a copy of the lease is attached, whether the lease gives the lessee the exclusive right to possess and use the property, and whether the lease provides that the exemption is taken into account in fixing its terms.
Answer the student bookstore question
Check Yes or No for whether the property, or a portion, is a student bookstore that generates unrelated business taxable income. If Yes, attach the institution's most recent IRS tax return.
Describe the leased property
On page 2, enter the name and address of the property owner if different from page 1. Describe the land (legal description or map book, page and parcel number), buildings and improvements, and personal property as of January 1.
List personal property details
Describe personal property by type, make, model and serial number. If there are numerous items, attach a list identifying the property and the name and address of the lessor.
Complete the certification
Sign and date the certification under penalty of perjury. Print the name of the person making the claim, their title, email address and daytime telephone.
Review and download the PDF
Check the fiscal year, parcel number, attachments and signature, then download or print the completed PDF from FillingPDF and file it as described under How to submit.
How to submit BOE-268-A
Form BOE-268-A is filed with the Assessor of the County of San Diego, which is the only channel the form prints. The signed claim goes to the Assessor at 1600 Pacific Hwy., Suite 103, San Diego, CA 92101. The telephone number printed on the form is 619-531-5772.
- Timing: file it by 5:00 p.m. on February 15 to receive the full exemption.
- Attachments: include a copy of the lease agreement when the agreement is in writing, a copy of the institution's most recent IRS tax return if a student bookstore generates unrelated business taxable income, and a list of personal property if there are numerous items.
- One claim per location: a separate form must be filed for each location.
The form does not mention an online portal, a fee or an appointment; call the Assessor's office for any question not answered on the form. 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 a portion of the exemption being denied.
- Entering the wrong fiscal year: a claim filed in February 2026 should show 2026-2027, while 2025-2026 signals a late claim for the preceding year.
- Using one form for several locations when a separate claim form must be filed for each location.
- Leaving out the copy of the lease agreement when the agreement is in writing.
- Answering Yes to the student bookstore question without attaching the institution's most recent IRS tax return.
- Not submitting the affidavit at all; the form states that failure to submit it results in denial of the exemption.
- Skipping the signature, title, email or daytime telephone in the page 2 certification, which is made under penalty of perjury.
- Completing the claim at a location you no longer seek an exemption for, instead of checking the box and entering the date vacated.
Frequently asked questions
What is Form BOE-268-A, the Public School Exemption?
It is the claim filed with the San Diego County Assessor for a property tax exemption on property used exclusively by a public school, community college, state college, state university or the University of California. It is an affidavit signed under penalty of perjury.
What is the deadline for the San Diego County public school exemption?
File by 5:00 p.m. on February 15 to receive the full exemption. Section 270 of the Revenue and Taxation Code provides a partial exemption for late filing, but the form warns that a late claim means a portion of the exemption is denied.
Who can use the Public School Exemption claim?
Lessees that are public schools, community colleges, state colleges, state universities or the University of California, for property used exclusively by them. The claim does not apply to other lessees, and the lessor does not also need to file a Lessors' Exemption Claim.
Do I need a separate form for each school location?
Yes. The instructions say a separate claim form must be filed for each location, with the property address and Assessor's Parcel Number identified on each one.
What do I attach to Form BOE-268-A?
Attach a copy of the lease when the agreement is in writing. If a student bookstore generates unrelated business taxable income, add the institution's most recent IRS tax return. For numerous personal property items, attach a list that identifies them and the lessor.
What fiscal year do I enter on the claim?
Enter the fiscal year that follows the January 1 lien date. A timely claim filed in February 2026 shows 2026-2027; entering 2025-2026 on a February 2026 claim would signal a late claim for the preceding year.
Where do I send the Public School Exemption claim?
File it with the Assessor, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101. The form prints the telephone number 619-531-5772 for questions and names no other filing channel.
Can I fill out Form BOE-268-A online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not connected to the San Diego County Assessor, and does not file the claim; you submit it to the Assessor yourself.
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