The 2026 Property Use Report is a form of the San Diego County Assessor/Recorder/County Clerk – Assessor that lists who else used a property, and for what, as of January 1, 2026. It is one of the San Diego County property tax exemption forms and is returned together with the exemption claim form, never on its own. You can fill out the Property Use Report online on FillingPDF and download or print the completed PDF; the form itself is published by the Assessor at the official link below.
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What is IX 02F?
The Property Use Report is the San Diego County Assessor's form on which an organization claiming a property tax exemption lists every other person or organization that used the property as of January 1, 2026, and notes whether the property was offered for special events.
The form states plainly that it is not an exemption claim form. Filing a Property Use Report alone will not make a property eligible for exemption; it is filed along with any other form(s) necessary to qualify the property, and its header says to return it with the claim form for processing.
The first page (printed code IX 02F, 12/25) has the Assessor's Parcel No(s)., the name of the claiming organization and rows 1 through 8 for other users. The second page (printed code IX 02B, 12/25) continues with rows 9 through 15 and a box for additional comments. For each user the form asks for the size of the area used in square feet, the type of activities (for example meetings, counseling, fundraising or weddings), whether the property was used more than one time each week, the number of days or frequency of use in calendar year 2025, and the fee paid for the use of the property.
The Assessor's forms page lists the Property Use Report among its Institutional Exemptions forms, next to separate claim forms such as the Church Exemption, Religious Exemption, College Exemption and Welfare Exemption.
Who needs to file IX 02F?
An organization claiming a property tax exemption must complete this report if it was not the only user of the property as of January 1, 2026, or if the property was offered for special events as of January 1, 2026.
- If other persons or organizations are no longer using the property as of January 1, 2026, identify them and the date they vacated, in dd/mm/yyyy format.
- If there is a cell tower or antenna on the property, indicate it on the form and include a copy of the lease.
You do not need to complete the form if the property was used exclusively by your organization as of January 1, 2026.
The report does not replace a claim. It must accompany whichever exemption claim form(s) apply to the property. The form is signed by the person making the claim, who 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.
When to file IX 02F
File the Property Use Report at the same time as the exemption claim form it supports: the form says to return it with the claim form for processing. It has no separate due date printed on it, so the timing is the one that applies to the claim form; check that form or the Assessor for it.
The conditions on the form are measured as of January 1, 2026, the date as of which you list other users and any special events. The usage figures cover calendar year 2025, so gather the days or frequency of use for that year before you start. The form is marked 2026 and carries revision 12/25.
Documents you need
- The exemption claim form(s) necessary to qualify the property: the Property Use Report is returned with them and does not make a property eligible on its own.
- A copy of the lease, only if there is a cell tower or antenna on the property; the form also asks you to indicate it.
How to fill out IX 02F
Identify the property and organization
Enter the Assessor's Parcel No(s). and the name of the claiming organization at the top of the first page.
List each other user
In rows 1 through 8, enter each person or organization other than the claiming organization that used the property as of January 1, 2026.
Show the date a user vacated
If a user is no longer on the property as of January 1, 2026, identify it and enter the date it vacated in dd/mm/yyyy format.
Enter area and type of activities
For each user, give the size of the area used in square feet and the type of activities, such as meetings, counseling, fundraising or weddings.
Answer frequency and days of use
State whether the property was used more than one time each week, and the number of days or frequency of use in calendar year 2025.
Enter the fee paid
For each user, enter the fee paid for the use of the property, as the last column asks.
Continue on the reverse if needed
List users beyond row 8 in rows 9 through 15 of the second page, which repeats the same columns, and use Additional Comments for anything else.
Flag any cell tower or antenna
If there is a cell tower or antenna on the property, indicate it on the form and prepare a copy of the lease to include.
Certify and sign the report
Sign as the person making the claim and enter your title, printed name, telephone number and date under the certification made under penalty of perjury under California law.
Review and download the completed PDF
Check each row and date, then download or print the completed PDF from FillingPDF and assemble it with the exemption claim form(s) as described under How to submit.
How to submit IX 02F
The form names one channel: return it with the exemption claim form to the San Diego County Assessor. Its header reads "Please return with claim form for processing," and it prints no separate address, portal or appointment rule.
- With the claim form: put the signed report in the same package as the exemption claim form(s) for the property, and add a copy of the lease if there is a cell tower or antenna on the property.
- Where to find the details: the Assessor's forms page at https://arcc.sandiegocounty.gov/content/arcc/home/divisions/assessor/assessor-forms.html lists the Property Use Report with the other Institutional Exemptions forms. Follow the instructions for the claim form you are filing for the delivery address or method.
If you list more than eight users, continue on rows 9 through 15 on the second page. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Filing the Property Use Report alone, as if it were an exemption claim; the form states it will not make a property eligible for exemption.
- Leaving the form out of the package when your organization was not the only user as of January 1, 2026, or the property was offered for special events.
- Completing the form when the property was used exclusively by your organization as of January 1, 2026, when the form says it is not needed.
- Omitting the date a former user vacated, or not writing it in dd/mm/yyyy format, for users no longer on the property as of January 1, 2026.
- Describing 2026 use in the days or frequency column; the form asks for use in calendar year 2025.
- Not indicating a cell tower or antenna, or not including a copy of the lease.
- Running out of rows after row 8 and not listing additional users; rows 9 through 15 are on the reverse.
- Leaving the certification unsigned or without printed name, title, telephone number and date.
Frequently asked questions
What is the Property Use Report for San Diego County?
It is a San Diego County Assessor form on which an organization claiming a property tax exemption lists other persons or organizations that used the property as of January 1, 2026, and any special events. It is not an exemption claim and is filed with one.
Does the Property Use Report make my property exempt?
No. The form says it is not an exemption claim form and that filing it alone will not make a property eligible for exemption. File it along with the other form(s) needed to qualify the property.
Do I have to file the Property Use Report if only my organization uses the property?
No. If the property was used exclusively by your organization as of January 1, 2026, you do not need to complete the form. You must complete it if others also used the property or it was offered for special events.
What do I do if a cell tower is on the property?
Indicate the cell tower or antenna on the Property Use Report and include a copy of the lease. The form asks for this as a note near the top of the first page.
What date format do I use for users who left the property?
Use dd/mm/yyyy. If another person or organization is no longer using the property as of January 1, 2026, identify it and enter the date it vacated in the first column.
Where do I send the Property Use Report?
Return it with your exemption claim form for processing. The report prints no separate address or portal, so use the delivery instructions for the claim form you are filing, and see the Assessor's forms page for the forms.
Can I fill out the Property Use Report online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the San Diego County Assessor and does not file the report; you submit it with your claim form through the Assessor's channels.
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