Qualified Lessors’ Exemption
The Lessor’s Exemption is available to property that is leased, as of the lien date, January 1, for the following uses:
- Public libraries that are free and open to the public
- Museums that are free and open to the public
- Leased property used exclusively for public schools, community colleges, state colleges, or state universities, including the University of California.
- Leased property used exclusively for educational purposes by a nonprofit institution of higher education.
Additionally, section 206.2, allows the Lessor's Exemption on property used exclusively for religious worship, including church parking for congregations of 500 or less.
Submission Deadline: Within 120 days of the commencement date of the lease.
Last updated: 7/26/19