External form summary
A qualifying institution is one whose property is used for free public libraries and free museums, and for property used exclusively for public schools, community colleges, state colleges, state universities, University of California, churches, and nonprofit colleges.
Failure to submit the lessee’s affidavit will result in denial of the exemption for the lessor. Submission of the lessee’s affidavit after the date the claim form is due (for taxpayers not required to file a property statement) or after the last day for filing the lessor’s property statement without penalty under section 463 of the Revenue and Taxation Code (for taxpayers required to file a property statement) will result in a portion of the exemption being denied. A Lessee’s Affidavit is not required for free public library or free museum exemption.