Form BOE-267-A, Claim for Welfare Exemption (Annual Filing), is the yearly claim an organization returns to the Assessor to keep a welfare exemption it received the previous year. It is one of the Los Angeles County property tax forms published by the Los Angeles County Office of the Assessor, and a separate claim is required for each property location. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by the Assessor.
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What is BOE-267-A?
Form BOE-267-A, Claim for Welfare Exemption (Annual Filing) is the claim that an organization already receiving the welfare exemption completes, signs and returns to the Assessor each year to continue the exemption on the property it owns at one location.
The welfare exemption is available only to property, real or personal, owned by a religious, charitable, hospital, or scientific organization and used exclusively for those purposes. It also covers a taxable possessory interest in publicly owned real property used for exempt purposes by a qualifying organization.
The form identifies the organization and property location, asks whether the organization holds a valid Organizational Clearance Certificate (OCC) issued by the State Board of Equalization, and asks whether its formative documents were amended. Questions 1 to 9 then ask about changes in use, vacancy, retail or fundraising use, living quarters, use by others, unrelated business taxable income, income or expense growth and leased equipment. A "Yes" answer requires an explanation or a referenced form.
It is the annual version. The Assessor's forms page lists the first-time claim separately as BOE-267, Claim for Welfare Exemption First Filing, and lists the supplemental affidavits BOE-267-H, BOE-267-L, BOE-267-L1, BOE-267-O and BOE-267-R that some answers require. The Assessor may contact you for additional information, and the form states that it is subject to public inspection.
Who needs to file BOE-267-A?
The main group is an organization whose property at a location received the welfare exemption last year, for all or part of that property, and that wants to keep receiving it. The form says the organization must complete, sign and return the claim for the property it owns at that location.
- A separate claim is needed for each location.
- If you no longer seek an exemption at the location, you still check box A, sign and return the form, entering the date vacated.
- If the organization is dissolved and no longer needs an OCC, check box B.
- Organizations that rent or lease the real property at the location mark that option at the top of the form.
The welfare exemption itself applies only to property owned by a religious, charitable, hospital, or scientific organization and used exclusively for those purposes, or to a taxable possessory interest in publicly owned property used for exempt purposes. A public owner is a local, state or federal agency. The form does not apply to an organization that has not yet received the exemption: the Assessor's forms page lists BOE-267 as the first-filing claim.
When to file BOE-267-A
To receive the full exemption, the claim must be filed by 5:00 p.m. on February 15. The form also says the claimant must file a claim each year on or before that date.
A late claim still has an effect, but a reduced one. When a claim is filed between February 16 and December 31 of the current year, only 90 percent of any tax, penalty, or interest may be canceled or refunded. If it is filed on or after January 1 of the next year, only 85 percent may be canceled or refunded. The form also states a yearly cap on the tax, penalty and interest for a given year; ask the Assessor for the figure.
The form's answers cover the period since January 1 of last year, so gather your records for that period before you start.
Documents you need
- An explanation of the change in activities or use, if you answer Yes to question 1.
- A statement of the vacant area, with the date since which it has been vacant and its square footage, if you answer Yes to question 3 (the form has spaces for the date and area).
- Form BOE-267-R, if a thrift store is part of a planned, formal rehabilitation program (question 4) or living quarters are tied to a rehabilitation program (question 5).
- Form BOE-267-L (non-profit or eligible limited liability company owner) or BOE-267-L1 (limited partnership owner), if the living quarters are low-income housing (question 5).
- Form BOE-267-H, if the living quarters are housing for senior or handicapped persons, unless care or services are provided or the property is financed under the listed federal programs.
- For question 5 "Other" living quarters: documentation of the occupant's position or role and a statement that the housing continues to serve the exempt purpose, plus the housing documents or statement described under "Housing" on the form.
- Form BOE-267-O if other persons or organizations use your real property; for personal property only, an attachment listing what is used, the user's name, any amount received and the lease if not previously provided (question 6).
- If you answer Yes to question 7: Form 990-T and tax returns for the immediately preceding year, plus statements on time devoted to income-producing activities, the activities and locations producing unrelated business taxable income, and in-state income figures.
- Your most recent and prior year's complete financial statements with an explanation, if income or expenses increased by more than 25 percent (question 8).
- The owner's name and address and a description of any leased or rented equipment or property at the location (question 9).
- A copy of the amendment mailed to the State Board of Equalization with your OCC number, if you amended formative documents since last year (item E).
How to fill out BOE-267-A
Confirm the year and organization details
Enter the tax year in the "20 ____" heading and check the printed organization name, mailing address and property location, correcting them in ink. Check whether the organization owns or rents/leases the real property, and review the Property No. and Class.
Complete items A and B
Check box A and enter the Date Vacated if you no longer seek an exemption at this location. Check box B if the organization is dissolved and no longer needs an OCC.
Report name or address changes
In item C, check Mailing Address or Organization Name if either changed within the last year.
Answer the OCC question
In item D, check Yes or No for a valid Organizational Clearance Certificate issued by the State Board of Equalization. If Yes, enter the OCC No. and the date issued.
Report amended formative documents
In item E, check Yes or No for amendments to articles of incorporation, constitution, trust instrument or articles of organization since last year. If Yes, mail a copy to the Board of Equalization with your OCC number.
Identify the property type
Check Real property (land/buildings/improvements), Personal property or Taxable Possessory Interest to identify what your organization owns at this location.
Answer questions 1 through 4
Check YES or NO for each: changes in use, new exempt use, vacant or unused areas (with date and square feet) and retail or fundraising use. Attach explanations and BOE-267-R where the form directs.
Answer question 5 on living quarters
Check YES or NO. If Yes, check one: transitional/emergency shelter, low-income housing, senior or handicapped housing, rehabilitation program living quarters or Other, and submit the form listed for that choice.
Answer questions 6 and 7
For question 6, submit BOE-267-O for real property used by others, or an attachment for personal property. For question 7 on unrelated business taxable income, attach the items listed under that heading on the reverse.
Answer questions 8 and 9
For question 8, attach financial statements and an explanation if income or expenses grew by more than 25 percent. For question 9, give the owner's name, address and a description of any leased or rented property.
Add contact details and sign
Enter the contact person's name and daytime telephone, then sign, add your title and date, and enter an email address. Your signature certifies the information under penalty of perjury.
Review and download the completed PDF
Check that every question is answered and every referenced form or attachment is ready, then download or print the completed PDF from FillingPDF and return it as described under How to submit.
How to submit BOE-267-A
Sign the claim and return it to the Assessor; the form says to "sign and return" it, and it prints no separate mailing address, portal or appointment rule. The Los Angeles County Office of the Assessor lists its forms at https://assessor.lacounty.gov/forms.
- Claim itself: return the completed, signed form to the Assessor with any attachments your answers require. Make a separate submission for each property location.
- Amended formative documents: if you answer Yes to item E, mail a copy of the amendment, with your OCC number, to the State Board of Equalization, County-Assessed Properties Division, P.O. Box 942879, Sacramento, CA 94279-0064.
- OCC questions: the Board lists organizations with valid OCCs at www.boe.ca.gov/proptaxes/welfareorgeligible.htm and can be reached at 1-916-274-3430.
- Missing forms: contact the Assessor if you need any of the referenced BOE-267 forms.
Do not complete the "Assessor's Use Only" areas. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after 5:00 p.m. on February 15 and expecting the full exemption; later claims allow only 90 percent, or 85 percent after January 1 of the next year, of tax, penalty or interest to be canceled or refunded.
- Using one claim for several locations; a separate claim is required for each property location.
- Leaving a question unanswered; the form says all questions must be answered.
- Answering Yes to a question without the explanation, attachment or referenced BOE-267 form it calls for.
- Omitting the OCC number and date issued when you seek exemption on the property; the Assessor may not approve the claim until a valid OCC has been issued.
- Not mailing a copy of an amendment to formative documents to the State Board of Equalization, with your OCC number.
- Correcting the printed organization name or address in pen of another kind; the form asks for corrections in ink.
- Forgetting to sign, title and date the perjury certification at the bottom.
- Answering No to question 9 while equipment at the location is leased or rented to the claimant; the form warns that such property may be taxable.
Frequently asked questions
What is Form BOE-267-A used for?
Form BOE-267-A is the annual claim an organization files with the Assessor to continue a welfare exemption it received last year on property at one location. It also lets you report that you vacated the property or that the organization has dissolved.
When is the BOE-267-A due?
By 5:00 p.m. on February 15 to receive the full exemption. A claim filed from February 16 through December 31 of the current year allows only 90 percent of tax, penalty or interest to be canceled or refunded, and 85 percent if filed on or after January 1 of the next year.
Do I need a separate BOE-267-A for each property?
Yes. The form says a separate claim form is required for each location, and a separate claim must be completed and filed for each property for which exemption is sought.
What is the difference between BOE-267 and BOE-267-A?
BOE-267-A is the annual claim for organizations that received the exemption last year. The Assessor's forms page lists BOE-267 separately as the Claim for Welfare Exemption First Filing, which is the claim for a first-time exemption.
Do I need an Organizational Clearance Certificate to file?
The form asks for your OCC number and date issued if you are seeking exemption on the property, and says the Assessor may not approve a claim until a valid OCC has been issued by the State Board of Equalization. You can check valid OCCs on the Board's website or call 1-916-274-3430.
What do I attach if I answer Yes to a question?
It depends on the question. Question 1 needs an explanation, question 6 needs BOE-267-O for real property, question 7 needs Form 990-T and several statements, and question 8 needs financial statements. The form says to explain every Yes answer in an attachment or complete the referenced form.
Where do I send Form BOE-267-A?
Return the signed claim to the Assessor. The form prints no address or portal for it; the Los Angeles County Office of the Assessor lists its forms at assessor.lacounty.gov/forms. Only an amendment to formative documents goes to the State Board of Equalization in Sacramento.
Can I fill out Form BOE-267-A online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the claim with the Assessor; you submit it through the Assessor's channels yourself.
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