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San Mateo: BOE-263

San Mateo County: BOE-263

The Lessors' Exemption is available to property owners who lease real property to free public libraries, free museums, public schools, community colleges, State colleges, State universities, University of California, churches, and non-profit colleges. Both the owner of the property and the exempt organization are required to sign the claim. The benefit of the exemption must go to the exempt organization in the form of a rent reduction or direct refund, unless otherwise stated in the lease. A copy of the lease is required to be submitted with the first claim.

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Download Form BOE-263

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