Exhibition Exemption

This exemption provides a property tax exemption for personal property that is brought into the state on a temporary basis for exhibition purposes (see Revenue and Taxation Code section 213). There are no limiting factors as to who may own the property (an individual or an organization, non-profit or for-profit). Owners must file for the exemption if property is located here as of January 1 lien date. Property that is brought in after lien date but is removed prior to the next succeeding lien date does not require an exemption filing.

The exhibition exemption applies only if all of the following conditions are satisfied:

• The property is brought into this State exclusively for purposes of use or exhibition at any exposition, fair, carnival or public exhibit of literary, scientific, educational, religious or artistic works in this State and is used only for these purposes while in this State.
• It is intended to remove the property from the State following its use or exhibition here.
• The property is subject to taxation in some other state or a foreign country while in this State and all taxes due in the other state or country are paid when the exemption is claimed. The assessor may request documentation from the claimant on this requirement.

To apply for the Exhibition Exemption, a claim form must be filed each year with the assessor of the county where the property is located. The claim form, BOE 270-AH, 20__ Exhibition Exemption, is available from the county assessor. The claim must be filed by 5:00 p.m. on February 15, for the preceding January 1 lien date to receive 100 percent of the exemption.