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BOE-263-A - Qualified Lessors' Exemption Claim

External form summary

Property used for free public libraries and free museums and used exclusively for public schools, community colleges, state colleges, state universities, University of California, and nonprofit colleges.

To receive one time reporting treatment for the exemption, this claim must be filed with the Assessor within 120 days of the commencement date of the lease.

Page updated May 5, 2025