Published on CCSF Office of Assessor-Recorder (https://www.sfassessor.org)

Home > 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 [1], 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.

Form Number: BOE-263-A
Exemptions [2]
Members of the Public [3]
Sunday, November 9, 2014
Lessors' Exemption Claim A (BOE-263-A)
PDF icon Download Lessors' Exemption Claim Form [4]" title="Link toDownload Lessors' Exemption Claim Form" target="_blank">Download Form

Source URL: https://www.sfassessor.org/forms-notices/forms/qualified-lessors%E2%80%99-exemption

Links
[1] http://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=206.2&lawCode=RTC
[2] https://www.sfassessor.org/forms-notices/forms/exemptions
[3] https://www.sfassessor.org/forms-notices/forms/members-public
[4] https://www.sfassessor.org/%3Cspan%20class%3D