Property used exclusively for public schools, community colleges, state colleges, and state universities is exempt from property taxation based on its exclusive use for public school purposes. If the public school does not own the property, the property owner is required to file a claim for the Lessor's Exemption. The public school may file the Public School Exemption claim if the property owner does not claim the exemption.
A charter school, including a charter school operating as or by a nonprofit public benefit corporation, is exempt from property tax as a "public school." Property used by the charter school is exempt under the Public School Exemption.
To apply for the Public School Exemption, a claim form must be filed each year with the assessor of the county where the property is located. The claim form, BOE-268-A, Exemption for Property Used Exclusively by a Public School, is available from the county assessor. To receive the full exemption for property owned or leased on the January 1 lien date, the claim must be filed by February 15.
Download the form linked below to file a claim for the Public School Exemption in Tulare County.
