The Lessor's Exemption is covered under subsections (d), (e), and (f) of section 3 of article XIII, and section 202.2 of the R&T Code. It is available to property owners who lease real or personal property to free public libraries, free museums, public schools, community colleges, State colleges, University of California, non-profit colleges and universities, and churches. 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 of the taxes paid by the exempt organization, unless otherwise stated in the lease. A copy of the current lease is required to be submitted with the first claim.