Form BOE-236-A is the supplemental affidavit that the Los Angeles County Office of the Assessor requires from organizations claiming the BOE-236 exemption for leased property used for low-income housing. It is one of the Los Angeles County property tax forms for exemption claims, and it lists the households that qualify under their family household income and the share of units they occupy. On this page you can fill out Form BOE-236-A online on FillingPDF and download or print the completed PDF; the form itself is published by the Assessor.
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What is BOE-236-A?
Form BOE-236-A is the supplemental affidavit that organizations file with the Los Angeles County Office of the Assessor to support a BOE-236 low-income housing exemption claim, listing qualifying households and the share of units serving lower-income households.
The affidavit is required under section 251 of the California Revenue and Taxation Code for organizations filing BOE-236, Exemptions of Leased Property Used Exclusively and Soley for Low-Income Housing. Section 236 of that code lets property used exclusively for housing lower-income households qualify for a property tax exemption to the extent that the incomes of the households living there do not exceed the limits printed on the form. The form is also marked ASSR-148 (Rev. 10-25).
The document has five printed pages:
- Page 1: the affidavit itself, with the fiscal year, the income limits by household size and the certification under penalty of perjury.
- Page 2: A. List of Qualified Households (20 lines) and B. Number of Units Serving Lower-Income Households.
- Page 3: instructions for completing the affidavit.
- Page 4: a suggested Statement of Household Income that each household completes.
- Page 5: general information and the list of what counts, and does not count, as household income.
The exemption percentage is the number of units serving lower-income households divided by the total number of residential units, and it is applied to the entire property, including related facilities. The form states that it is a public record open to public inspection.
Who needs to file BOE-236-A?
Organizations that file BOE-236 to claim the exemption for leased property used exclusively for low-income housing must also file this affidavit. The form says it supplements the claim for exemption and must be filed with the Assessor; if you do not complete and file it, that is grounds for denial of the exemption.
- The claimant organization. A person such as a president or other officer signs on behalf of the organization and gives the organization's name and mailing address and the address of the property.
- Households living on the property. They do not file this affidavit. The organization should give each household a copy of the Statement of Household Income (page 4), and a household signs it only if its combined income is the same as or less than the income limit for its size.
The organization must hold a signed statement for each household that qualifies and keep it in case of further audit. Vacant rooms, households that did not report, and households that may not be lower-income or whose incomes exceed the limits are not listed line by line in Part A, although they are counted in Part B.
When to file BOE-236-A
The form states that this claim must be filed by 5:00 p.m., February 15. It is a yearly filing: you enter the fiscal year for which the exemption is sought, written as "20__-20__".
The proper fiscal year follows the lien date (12:01 a.m., January 1) as of which the status of the property is determined. A timely claim filed in February 2011, for example, would enter "2011-2012"; an entry of "2010-2011" on a claim filed in February 2011 would signify a late claim for the preceding fiscal year.
Households return their signed statements promptly to an officer or the manager of the organization, so the organization has time to complete the affidavit before it is filed with the Assessor. The form sets no separate processing time.
Documents you need
- A signed Statement of Household Income (page 4 of the form) from each household that qualifies. The organization keeps these statements in case of further audit.
- A completed copy of the affidavit in duplicate, including the report on the reverse (Part A and Part B), provided to the Assessor.
- The BOE-236 claim, Exemptions of Leased Property Used Exclusively and Soley for Low-Income Housing, which this affidavit supplements.
How to fill out BOE-236-A
Enter the affiant's name and title
At the top of page 1, write the name of the person making the affidavit and, on line 1, their title, such as president.
Identify the organization and property
Line 2: the corporate or organization name. Line 3: its complete mailing address including ZIP code. Line 4: the address of the property, including ZIP code.
Enter the fiscal year
On line 5, enter the fiscal year of the claim in the format 20__-20__. The fiscal year follows the January 1 lien date, so a timely claim filed in early 2011 would read "2011-2012".
Check the income limits table
Confirm that a maximum income is printed for each household size, 1 through 8. If an amount is missing, contact the Assessor.
List each qualified household in Part A
On page 2, use one line per household: unit number (two lines if two households share a unit), number of persons, and the maximum income the household does not exceed. Include only qualifying households, and match each figure to the printed limit.
Count units in Part B
B1: units designated for or serving lower-income households. B2: total residential units. B3: divide B1 by B2 and enter the percentage, as in the form's example of 80/100 = 80%.
Collect the household statements
Give each household the Statement of Household Income (page 4). Each household enters occupant names, address or unit number (no P.O. Box), the number of persons and the income limit, then signs; keep the signed statements.
Sign, title and date the certification
Under the certification, the person making the affidavit signs, enters their title and dates it. The signature is made under penalty of perjury.
Review and download the completed PDF
Check the fiscal year, Part A figures and Part B percentage. Download or print the completed PDF from FillingPDF, make a duplicate, and file both with the Assessor as described under How to submit.
How to submit BOE-236-A
Form BOE-236-A is filed with the Los Angeles County Office of the Assessor, together with the BOE-236 claim it supplements, by 5:00 p.m. on February 15.
- Filing with the Assessor: the form says the affidavit must be filed with the Assessor and, per its instructions, provided in duplicate. The form prints no mailing address, portal or office hours; check the Assessor's forms page at https://assessor.lacounty.gov/forms for the current filing details.
- Income limits: if a dollar amount is not entered on the form for each household size, contact the Assessor, because the amounts differ by county and change annually.
- Household statements: do not send them unless the Assessor asks; the form tells the organization to keep each signed statement in case of further audit.
The exemption is not allowed unless a completed affidavit, with the proper information, is provided to the Assessor. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Filing the claim after 5:00 p.m. on February 15, the filing deadline printed on the form.
- Not filing the affidavit at all; the form says failing to complete and file it is grounds for denial of the exemption.
- Entering the wrong fiscal year; an entry for the preceding year signifies a late claim.
- Skipping the report on the reverse (Part A and Part B); the form says you must complete it to qualify all or part of the property.
- Listing households whose incomes exceed the limits, or that did not report, in Part A; list only households that qualify.
- Entering a maximum income in Part A that does not match the limit printed for the household's number of persons.
- Leaving Part B unfinished; it must be completed for all households, eligible and ineligible, and the percentage is units serving lower-income households divided by total residential units.
- Having no signed statement for a qualifying household; you must hold one for each in case of audit.
Frequently asked questions
What is Form BOE-236-A?
Form BOE-236-A is the Supplementary Affidavit for BOE-236 Housing - Lower-Income Households, Eligibility Based on Family Household Income. Organizations file it with the Assessor to support a BOE-236 low-income housing exemption claim and to show which households qualify.
Who has to file the BOE-236-A affidavit?
Organizations filing BOE-236 for leased property used exclusively for low-income housing. The form states that it is required under section 251 of the Revenue and Taxation Code and that failing to complete and file it is grounds for denial of the exemption.
What is the deadline for BOE-236-A?
The claim must be filed by 5:00 p.m., February 15. It is a yearly filing, and you enter the fiscal year of the claim on line 5. Entering the preceding fiscal year signifies a late claim.
Where do I file Form BOE-236-A?
File it with the Los Angeles County Office of the Assessor, in duplicate, with the BOE-236 claim. The form prints no address or portal, so check the Assessor's forms page at https://assessor.lacounty.gov/forms for current filing details.
Do tenants have to sign anything?
Each household completes the Statement of Household Income on page 4 and signs it if its combined income is the same as or less than the limit for its size. The organization keeps the signed statements in case of audit.
What counts as household income?
The form lists wages and other employee pay, net business or rental income, interest and dividends, periodic payments such as Social Security or pensions, unemployment and disability pay, and similar items. Gifts that are casual or irregular and lump sums such as inheritances are not income.
How is the exemption percentage calculated?
Divide the number of units serving lower-income households (B1) by the total number of residential units (B2). In the form's example, 80 of 100 units gives 80%. The percentage applies to the entire property, including related facilities.
Can I fill out Form BOE-236-A online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not the Assessor, and does not file the form; you file it with the Assessor yourself.
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