Lessors' Exemption Claim

The Lessor's Exemption is available on certain types of leased property when the exemption of property taxes benefits the lessee institution in the form of rental reduction or a refund. The Lessor's Exemption is available to property that is leased as of the January 1 lien date for the following uses (see Revenue and Taxation Code §202.2):

• 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, §206.2 allows the Lessor's Exemption on property used exclusively for religious worship, including church parking for congregations of 500 or fewer.

The claimant must annually file a claim form with the county assessor of the county in which the property is located.

Please click below to download the form(s):