Form BOE-236, Exemption of Leased Property Used Exclusively For Low-Income Housing (also numbered ASSR-147), is the claim that the Los Angeles County Office of the Assessor accepts for leased property used exclusively and solely for low-income rental housing. It is one of the Los Angeles County property tax forms, and it must be filed by 5:00 p.m. on February 15. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The claim itself goes to the Assessor, and the agency lists the form on its forms page at https://assessor.lacounty.gov/forms.
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What is BOE-236?
Form BOE-236, Exemption of Leased Property Used Exclusively For Low-Income Housing, is the claim form on which an organization asks the county assessor to exempt leased property used exclusively and solely for rental housing for low-income tenants.
The printed title reads "Exemption of Leased Property Used Exclusively and Solely for Low-Income Housing," and the Los Angeles County Office of the Assessor lists it as BOE-236 / ASSR-147. The claim covers one fiscal year, which you write at the top, and one property, identified by its address and Assessor's Parcel Number.
The form asks three questions: whether the lease runs 35 years or more, whether the property is used exclusively and solely for rental housing and related facilities for persons of low income as defined in section 50093 of the Health and Safety Code, and what kind of entity leases and operates the property. It also carries a certification made under penalty of perjury under California law. The form states that it is subject to public inspection.
The Assessor's forms page also lists BOE-236-A / ASSR-148, a supplementary affidavit for BOE-236 based on family household income. It is a separate document from this claim.
Who needs to file BOE-236?
The organization that leases or operates property used exclusively and solely for low-income rental housing files Form BOE-236 to claim the exemption. The form allows for a claim filed by the lessor, in which case the income affidavit may be provided by the lessee.
The questions on the form set the conditions:
- The property was leased to the lessee for a term of 35 years or more, or the lease was transferred to the lessee with a remaining term of 35 years or more.
- The property was used exclusively and solely for rental housing and related facilities for tenants who are persons of low income as defined in section 50093 of the Health and Safety Code.
- The property is leased and operated by one of three kinds of entity: a religious, hospital, scientific, or charitable fund, foundation, or corporation; a public housing authority or public agency; or a limited partnership whose managing general partner has received a determination that it is a charitable organization under section 501(c)(3) of the Internal Revenue Code.
If the lessee is a religious, hospital, scientific, or charitable fund, foundation, or corporation, the lessee must also file and qualify for the Welfare Exemption provided by section 214 of the Revenue and Taxation Code. Without that, the claim cannot be allowed.
When to file BOE-236
The claim must be filed by 5:00 p.m. on February 15. The form is filed for one fiscal year, written as two years, such as "2011-2012." The form's own example says that a person filing a timely claim in January 2011 would enter "2011-2012."
The income affidavit has its own timing option. You can attach it, state that it will be provided within a number of days that you write on the form, or, when the lessor files the claim, state that the lessee will provide it. The form says the exemption cannot be allowed without the income affidavit. If the property is leased by a limited partnership, the required documents are either attached or submitted by the lessee, and the exemption cannot be allowed without them.
Documents you need
- Income affidavit affirming that the tenants' incomes do not exceed the limits in section 50093 of the Health and Safety Code: attach it, or check the box saying it will be provided within the number of days you write, or that the lessee will provide it when the lessor files. The exemption cannot be allowed without it.
- Copy of the lease, only if the Assessor requires it to confirm a lease term of 35 years or more.
- Copy of the determination letter that the managing general partner is a charitable organization under section 501(c)(3), only if you check box 3c (limited partnership).
- Limited partnership agreement, only if you check box 3c; it is attached, or the lessee submits it.
- Certificate of Limited Partnership (LP-1), including any amendments (LP-2), showing endorsement by the Secretary of State, only if you check box 3c.
How to fill out BOE-236
Enter the fiscal year
At the top, write the fiscal year of the claim as two years, for example "2011-2012" as the form's own example shows. The claim must be filed by 5:00 p.m., February 15.
Correct the name and mailing address
In the Name and Mailing Address block, make any necessary corrections to the printed name and mailing address. Leave the Assessor's use block blank.
Identify the organization
Enter the name of the organization and its mailing address (number and street, city, state, ZIP code).
Identify the property
Enter the address of the property for which the exemption is claimed (number and street, city) and its Assessor's Parcel Number.
Answer line 1 on the lease term
Check YES or NO: whether the property was leased to the lessee for 35 years or more, or the lease was transferred with a remaining term of 35 years or more. The Assessor may require a copy of the lease.
Answer line 2 and the affidavit
Check YES or NO on exclusive and solely low-income rental use under section 50093 of the Health and Safety Code. Then choose one affidavit option: attached, will be provided within a stated number of days, or will be provided by the lessee when the lessor files.
Check one entity on line 3
Check box a (religious, hospital, scientific, or charitable fund, foundation, or corporation), b (public housing authority or public agency) or c (limited partnership). For box a the lessee must qualify for the Welfare Exemption; for box c, mark whether the partnership documents are attached or will be submitted by the lessee.
Add a contact person
Enter the name, title, daytime telephone and email address of the person the Assessor should contact during normal business hours.
Complete the certification
The person making the claim signs, then enters their title, printed name and the date. The certification is made under penalty of perjury under California law.
Review, sign and download the PDF
Check every line against the lease and the affidavit, then download or print the completed PDF from FillingPDF. Remember that the form is subject to public inspection, and submit it through the Assessor's channels described under How to submit.
How to submit BOE-236
The form prints no mailing address, portal or appointment rule, so the claim goes to the Los Angeles County Office of the Assessor, which receives it through its designee.
- Where the form shows receipt: the box marked "For Assessor's Use Only" records who received the claim, for which county or city, and on what date. Leave it blank.
- What to send: the signed claim, plus the income affidavit or its stated timing, and, when box 3c is checked, the limited partnership documents or a statement that the lessee will submit them. The Assessor may also require a copy of the lease.
- Where to find the agency: the Assessor lists this form, with its related exemption forms, at https://assessor.lacounty.gov/forms. Check that page or contact the Assessor's office for the current filing address or method.
- Deadline: 5:00 p.m., February 15.
The form does not mention a filing fee. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels.
Common mistakes to avoid
- Filing after 5:00 p.m. on February 15, the filing deadline printed on the form.
- Writing the fiscal year in the wrong form instead of two years such as "2011-2012."
- Omitting the income affidavit or leaving all three affidavit options unchecked; the form says the exemption cannot be allowed without it.
- Checking more than one box on line 3, which asks you to check one.
- Checking box 3a when the lessee has not filed and qualified for the Welfare Exemption under section 214 of the Revenue and Taxation Code.
- Checking box 3c without attaching, or arranging for the lessee to submit, the determination letter, partnership agreement and LP-1 with any LP-2.
- Writing in the Assessor's use block, which is reserved for the Assessor's designee.
- Signing without confirming that all information, including attachments, is true, correct, and complete, since the certification is made under penalty of perjury.
Frequently asked questions
What is Form BOE-236 used for?
Form BOE-236 is the claim for exemption of leased property used exclusively and solely for low-income housing. An organization files it with the Assessor for a stated fiscal year and a specific property, identified by address and Assessor's Parcel Number.
What is the deadline to file Form BOE-236?
The claim must be filed by 5:00 p.m. on February 15. The form says it is filed for a fiscal year written as two years, such as "2011-2012," which its example ties to a timely claim filed in January 2011.
What income affidavit does BOE-236 require?
An affidavit affirming that the tenants' incomes do not exceed the limits in section 50093 of the Health and Safety Code. Attach it, or check that it will be provided within a stated number of days or by the lessee. Without it the exemption cannot be allowed.
Can the lessor file Form BOE-236 instead of the lessee?
The form contemplates a claim filed by the lessor: in that case one affidavit option states that the lessee will provide the income affidavit. The person making the claim signs the certification under penalty of perjury.
What are the 35-year lease question and the line 3 entity choices?
Line 1 asks whether the lease term, or the remaining term of a transferred lease, is 35 years or more. Line 3 asks you to check one lessee type: a charitable-type fund or corporation, a public housing authority or agency, or a limited partnership with a 501(c)(3) managing general partner.
Where do I send Form BOE-236?
The form prints no address or portal; it is received by the Assessor's designee. The Los Angeles County Office of the Assessor lists the form at https://assessor.lacounty.gov/forms, so use that page or contact the office for the current filing method.
Is the information on BOE-236 public?
Yes. The form states at the bottom that the document is subject to public inspection. Keep that in mind when you enter the contact person's name, daytime telephone and email address.
Can I fill out Form BOE-236 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is not affiliated with the Los Angeles County Office of the Assessor and does not file the claim; you submit it through the Assessor's channels.
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