Form BOE-268-B, Free Public Library or Free Museum Claim, is the claim the San Diego County Assessor uses for property used solely for either a free public library or a free museum. It is one of the San Diego County property tax forms listed under Institutional Exemptions, and it is filed by the institution, or the person making the claim for it. 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 County of San Diego Assessor, and the signed claim goes back to that office.
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What is BOE-268-B?
Form BOE-268-B, Free Public Library or Free Museum Claim, is the claim filed with the San Diego County Assessor to request a property tax exemption for property used solely for either a free public library or a free museum.
The form is issued by the County of San Diego Assessor and appears on the Assessor's forms page under Institutional Exemptions, next to the Church, College, Public School, Lessee, Lessor, Veteran's Organization and Welfare Exemption forms. The printed copy is prepared for a stated fiscal year; the revision in hand says the claim is filed for fiscal year 2026 - 2027.
The claim collects the name and address of the institution, the property address and Assessor's Parcel Number, the days and hours the library or museum is open to the public, and whether it is a library or a museum. Six questions then cover free admittance, user charges, a bookstore with unrelated business income, other sales or business use, and leased equipment. A property description lists the land, buildings and personal property with their primary and incidental uses. The person making the claim certifies it under penalty of perjury under California law.
This form is not the Claim for Welfare Exemption (BOE-267). The form says that where a user charge applies, a Claim for Welfare Exemption may be allowed if both the organization and the use of the property meet all of its requirements. The form also states that it is subject to public inspection.
Who needs to file BOE-268-B?
The main group is the institution that owns or leases property in San Diego County used solely for a free public library or a free museum and wants a property tax exemption on it. The claim is signed by the person making the claim, whose name and title appear on the form.
Conditions on the form:
- Admittance must be free. Question 1 asks whether it is, and asks for an explanation if it is not.
- If a library charges for books, periodicals or facilities, or a museum charges for viewing its contents, and a BOE-267 Claim for Welfare Exemption has not been filed for the property, the form says to contact the Assessor's Office immediately.
- If part of the property is a bookstore that generates unrelated business taxable income under section 512 of the Internal Revenue Code, the institution's most recent IRS tax return must accompany the claim.
- If the institution leases or rents equipment or property from someone else, the form says it must be described in the remarks section. Exclusive use is not required for that property, and the lessee's possession is sufficient evidence of use.
- An institution that no longer seeks an exemption at the location checks the box at the top, enters the date vacated, then signs and returns the form.
The owner of the land and buildings is entered separately when it differs from the claimant.
When to file BOE-268-B
The claim must be filed by 5:00 p.m., February 15, according to the deadline printed on the form. The revision in hand is for fiscal year 2026 - 2027.
If you are filing for the first time, attach a copy of the lease or agreement. If the property has a user charge and no BOE-267 Claim for Welfare Exemption has been filed, the form says to contact the Assessor's Office immediately and notes that the deadline for timely filing a Claim for Welfare Exemption is February 15 each year.
If you no longer seek an exemption at the location, check the box at the top of the form, enter the date vacated, then sign and return the form to the Assessor. The form prints no separate deadline for that notice.
Documents you need
- A copy of the lease or agreement, only if you are filing the claim for the first time.
- A copy of the institution's most recent tax return filed with the Internal Revenue Service, only if any part of the property 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, only if the space in item 7 is not enough; include cost and acquisition dates if applicable.
How to fill out BOE-268-B
Correct the 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, enter the date vacated, then sign and return the form.
Enter the claimant and owner
Fill in NAME OF PERSON MAKING CLAIM and TITLE. Enter the name and address of the owner of the land and buildings only if it differs from the name above.
Enter the institution and property
Give the NAME OF INSTITUTION, its mailing address (city, state, ZIP code), the address of the property, the ASSESSOR'S PARCEL NUMBER, the city, county and ZIP code, and the LEASE TERMINATION DATE if there is a lease.
List days and hours open
In DAYS OF THE WEEK OPEN TO THE PUBLIC AND HOURS OF OPERATION, write the days and hours the library or museum is open to the public.
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. If you mark Yes to a charge and no BOE-267 has been filed, contact the Assessor's Office.
Answer questions 4 and 5
Question 4 asks about a bookstore generating unrelated business taxable income; if Yes, enclose the most recent IRS tax return. Question 5 asks about sales or business use other than a bookstore; explain if Yes.
Answer question 6 on leased property
Mark whether any equipment or other property at the location is leased or rented from someone else. If Yes, list in the remarks section the owner's name and address and the type, make, model and serial number of the property.
Describe the property in item 7
List only owned property. For land, give the legal description or map book, page and parcel number and the area; for buildings, the building number or name, floors, rooms and construction type; for personal property, a description with cost and acquisition dates. State primary and incidental uses for each.
Add remarks and a contact person
Use REMARKS for leased property and any explanations. Then enter the name, title, daytime telephone and email of the person to contact during normal business hours.
Review, sign and download the PDF
Re-enter the name and title of the person making the claim, sign and date the certification made under penalty of perjury. 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-268-B
Sign the completed claim and return it to the Assessor, as the form directs. The printed address is: Assessor, County of San Diego, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101. The Assessor's telephone number on the form is 619-531-5772. The form names no portal, fax number or other channel.
Before you send it, check that the package is complete:
- The signature and date of the person making the claim, under the certification.
- A copy of the lease or agreement, if you are filing for the first time.
- A copy of the institution's most recent IRS tax return, if you answered Yes to question 4 about a bookstore with unrelated business taxable income.
- A separate sheet for personal property, if one is needed.
The claim must reach the Assessor by 5:00 p.m., February 15. The form states that it is subject to public inspection. 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.
- Leaving out the copy of the lease or agreement when filing for the first time.
- Answering Yes to a user-charge question (2 or 3) without contacting the Assessor's Office when no BOE-267 Claim for Welfare Exemption has been filed for the property.
- Answering Yes to the bookstore question (4) without enclosing the institution's most recent IRS tax return.
- Listing leased property in the owned-property description of item 7 instead of under the remarks section; item 7 is for owned property only.
- 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 remarks.
- Not checking the box at the top and entering the date vacated when the institution no longer seeks an exemption at the location.
- Submitting the claim without the signature and date of the person making the claim, under the certification.
Frequently asked questions
What is Form BOE-268-B used for?
Form BOE-268-B, Free Public Library or Free Museum Claim, is filed with the San Diego County Assessor to claim a property tax exemption for property used solely for either a free public library or a free museum. It is listed among the Assessor's Institutional Exemptions forms.
What is the deadline for the free public library or museum claim?
The claim must be filed by 5:00 p.m., February 15, as printed on the form. The revision in hand is for fiscal year 2026 - 2027. The same February 15 date is the form's stated deadline for timely filing a Claim for Welfare Exemption each year.
Where do I send Form BOE-268-B?
Sign it and return it to the Assessor, County of San Diego, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101. The Assessor's telephone number printed on the form is 619-531-5772. The form names no other submission channel.
What if my library or museum charges users?
If you answer Yes to question 2 or 3 and no BOE-267 Claim for Welfare Exemption 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.
Do I attach anything to Form 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, enclose the institution's most recent IRS tax return. Attach a separate sheet if personal property needs more room.
How do I report leased equipment on the claim?
Answer Yes to question 6 and list in the remarks section the owner's name and address and the type, make, model and serial number of the property. The form says exclusive use is not required for this exemption; the lessee's possession is sufficient evidence of use.
What do I do if we have left the property?
Check the box at the top that says you no longer seek an exemption at this location, enter the date vacated, then sign and return the form to the Assessor. The form prints no separate deadline for this notice.
Can I fill out Form BOE-268-B online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the claim with the Assessor; you return the signed form through the channel the form gives.
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