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Orange: BOE-268-A

PROPERTY USED EXCLUSIVELY BY A PUBLIC SCHOOL, COMMUNITY COLLEGE, STATE COLLEGE, STATE UNIVERSITY, OR UNIVERSITY OF CALIFORNIA

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A claimant must complete and file this form with the Assessor by February 15.

  • IDENTIFICATION OF APPLICANT

  • IDENTIFICATION OF PROPERTY

  • USE OF PROPERTY
    Check the type of qualifying exclusive use of the property
    Public School State University State College
    Community College University of California

  • IDENTIFICATION OF REAL PROPERTY OWNER
    Yes No
    A copy of the lease agreement is attached.

    Yes No
    The lease confers upon the lessee the exclusive right to possess and use the property.

    Yes No
    The property, or a portion thereof, is a student bookstore that generates unrelated business taxable income as defined in section 512 of the Internal Revenue Code.

    If Yes, a copy of the institution’s most recent tax return filed with the Internal Revenue Service must accompany this affidavit. Property taxes are determined by establishing a ratio of the unrelated business taxable income to the bookstore’s gross income.


    Important: Failure to submit this affidavit will result in denial of the exemption. This claim only applies when lessees are public schools, community colleges, state colleges, state universities or the University of California. Submission of this claim after the due date will result in a portion of the exemption being denied.


    LEASED PROPERTY AS OF JANUARY 1


    Land (Legal description or map book, page and parcel number)
    Name and Address of Property Owner (if different than the owner identified on page 1)
    Buildings and Improvements
    Name and Address of Property Owner (if different than the owner identified on page 1)
    Personal Property (Describe by type, make, model and serial number. If there are numerous properties, please attach a list that clearly identifies the property and the name and address of the lessor.)
    Name and Address of Property Owner (if different than the owner identified on page 1)

  • 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 and correct to the best of my knowledge and belief.