(Example: a person filing a timely claim in January 2011 would enter "2011-2012.")
This claim must be filed by 5:00 p.m., February 15.
DETAILS
1
Owner and operator: (check applicable boxes)
Claimant is:
Owner and operatorOwner onlyOperator only
and claims exemption on all
LandBuildings and improvements and/or Personal property
2
Does the above institution qualify as a college or seminary of learning under the laws of the State of California?
YesNo
3
Is the institution conducted as a non-profit entity?
YesNo
4
Does the institution require for regular admission the completion of a four-year high school course or its equivalent?
YesNo
5
Does the institution confer upon its graduates at least one academic or professional degree, based on a course of at least two years in liberal arts
and sciences, or on a course of at least three years in professional studies, such as law, theology, education, medicine, dentistry, engineering,
veterinary medicine, pharmacy, architecture, fine arts, commerce, or journalism?
YesNo
6
Is the property for which the exemption is claimed used exclusively for the purposes of education?
YesNo
7
List all buildings and other improvements for which exemption is claimed and state the primary and incidental use of each. Indicate whether leased or owned.
8
Has any construction commenced and/or been completed on this parcel since 12:01 a.m., January 1 of last year?
YesNo
9
Is the property, or a portion thereof, for which an exemption is claimed a student bookstore that generates unrelated business taxable income
as defined in section 512 of the Internal Revenue Code?
YesNo
If YES, a copy of the institution’s most recent tax return filed with the Internal Revenue Service must accompany this claim. Property taxes,
as determined by establishing a ratio of the unrelated business taxable income to the bookstore’s gross income, will be levied.
10
Has any of the property listed above been used for business purposes other than a student bookstore?
YesNo
11
If any business is operated by someone other than the college, attach a copy of the lease or other agreement. Please explain:
12
Is any equipment or other property being leased or rented from someone else?
YesNo
If YES, list on a separate sheet the name and address of the owner and the type, make, model, and serial number of the property. If the
property listed is not used exclusively for educational purposes at the collegiate level, please state the other uses of the property. If real
property, provide the name and address of the owner.
The benefit of a property tax exemption must inure to the lessee institution. If taxes paid by the lessor, see section 202.2 of the Revenue and
Taxation Code.
ADDITIONAL REQUIRED DOCUMENTATION
Attach a separate page showing the requirements for admission. A current catalog showing the requirements may be substituted.
Attach a separate page, or current catalog, listing the degrees conferred upon the graduates and the requirements for each degree.
Attach a copy of the financial statements (balance sheet and operating statement for the preceding fiscal year.)
Whom should we contact during normal business hours for additional information?
CERTIFICATION
I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and all information hereon, including any
accompanying statements or documents, is true, correct, and complete to the best of my knowledge and belief.
Instruction
Instructions for Filing Qualified Lessors' Exemption