Public School Exemption

Property used exclusively for public schools, community colleges, state colleges, and state universities is exempt from property taxation (article XIII, section 3, subd. (d) of the California Constitution, Revenue and Taxation Code section 202, subd. (a)(3)). The property is exempt from taxation on the basis of its exclusive use for public school purposes. If the property is not owned by the public school, the owner of the property is required to file a claim for the Lessor's Exemption. If the owner of the property does not claim the exemption, the public school may file the Public School Exemption claim.

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 (or claim form BOE-263, Lessor's Exemption Claim, if the property is leased). To receive the full 100 percent exemption for property owned or leased on the January 1 lien date, the claim must be filed by February 15.

The following links provide additional information on the Public School Exemption:

• Public School Exemption Annotations
• Lessor's Exemption