Exhibition Exemption Claim from Property Taxes

  • Form Number: BOE-270-AH
  • Submission Deadline: Feb 15
  • Topics: Assessor, Exemptions
  • Last Updated: May 2019

General Information

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.