Types of Claims

COLLEGE EXEMPTION CLAIMS

Under the California Constitution (Section 3, Article XIII) Stanford University is exempt from taxation on all real property used by it exclusively for educational purposes.

We are entitled to make claims on all assessor parcels within the State of California that Stanford uses for educational purposes (including storage).

Form BOE-264-AH below is used for the following counties: Alameda, Contra Costa, Monterey, San Francisco, San Mateo, 

Santa Clara, and Santa Cruz. 

The Property Use Report is needed for claims made in San Mateo County that are being leased.

WELFARE EXEMPTION CLAIMS

Exemptions are granted on property used exclusively for religious, hospital, or charitable purposes and owned or held in trust by corporations or other entities (1) that are organized and operating for those purposes, (2) that are nonprofit, and (3) no part of whose net earning inures to the benefit of any private shareholder.

The property must be used exclusively for the actual operation of the exempt activity.

The owner must qualify as an exempt entity with the IRS or the Franchise Tax Board (Sections 501(c)3 or 501(c)4 of the Internal Revenue Code. Stanford's are always 501(c)3.

Both the owner and the operator must meet specific requirements for qualification.