1
Is admittance to the library or museum free? If no, please explain:
2
If a library, is there a user charge for the use of books, periodicals, or facilities?
3
If a museum, is there a charge for viewing the museum contents?
*If yes, and a BOE-267, Claim for Welfare Exemption, has not been filed for the property, please contact the Assessor's Office immediately.
The deadline for timely filing a Claim for Welfare Exemption is February 15 each year. Where there is a user charge,
a Claim for Welfare Exemption may be allowed if both the organization and the use of the property meet all of the requirements for the exemption.
4
Is the property, or a portion thereof, for which the exemption is claimed a 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 claim.
Property taxes as determined by establishing a ratio of the unrelated business taxable income to the bookstore’s gross income will be levied.
5
Is any of the owned property used for sales or business purposes other than a bookstore?
6
Is any equipment or other property at this location being leased or rented from someone else?
If yes, list in the remarks section the name and address of the owner and the type, make, model, and serial number of the property.
"Exclusive use" is not required for this exemption, the lessee’s possession is sufficient evidence of use.
The benefit of a property tax exemption must inure to the lessee institution; the lessee may be entitled to claim a refund of taxes paid by the lessor. See section 202.2 of the Revenue and Taxation Code.
The benefit of a property tax exemption must inure to the lessee institution; the lessee may be entitled to claim a refund of taxes paid by the lessor. See section 202.2 of the Revenue and Taxation Code.
7
List only property that is owned. Leased property may also be exempt if listed under the remarks section below.
If leased property is listed, it is not necessary for the lessor to also claim the exemption on the Lessor's Exemption Claim.
