---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-25-174047"
form_type: "8-K"
ticker: "EXR"
cik: "0001289490"
company_name: "Extra Space Storage Inc."
filed_at: "2025-08-06T23:59:59+00:00"
generated_at: "2026-05-17T18:58:23.464331+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.05
calibrated_materiality_score: 0.05
confidence: "high"
source: SEC EDGAR
---

# Extra Space Storage updates tax disclosure in registration statement; no financial impact

## Summary
- Filed updated U.S. federal income tax consequences discussion superseding the April 15, 2024 prospectus disclosure.
- Latham & Watkins LLP opinion as of April 15, 2024 reaffirmed REIT qualification; no change to tax status.
- Routine update to registration statement; no effect on operations, financials, or guidance.

## SEC filing metadata
- accession: 0001193125-25-174047
- form_type: 8-K
- ticker: EXR
- cik: 0001289490
- company_name: Extra Space Storage Inc.
- filed_at: 2025-08-06T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.05
- calibrated_materiality_score: 0.05
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1289490/000119312525174047/0001193125-25-174047-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1289490/000119312525174047/d949064d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-25-174047
- JSON: https://secwatch.observer/filing/0001193125-25-174047.json
- Plain text: https://secwatch.observer/filing/0001193125-25-174047.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.