Form BOE-267, Claim for Welfare Exemption First Filing, is the claim a California organization files with the county Assessor to ask for the welfare exemption from property tax on a new location. It is one of the Los Angeles County property tax forms published by the Los Angeles County Office of the Assessor, and it must be filed by 5:00 p.m. on February 15. On FillingPDF you can fill out the form online and download or print the completed PDF; the claim itself goes to the Assessor, not through this site.
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What is BOE-267?
Form BOE-267, Claim for Welfare Exemption (First Filing), is the claim an organization files with the county Assessor to request exemption from property taxes under the welfare exemption, for a property location it is claiming for the first time.
The form states that it is for new locations and in lieu of the preprinted claim form BOE-267-A, Claim For Welfare Exemption (Annual Filing). The exemption rests on sections 4(b) and 5 of Article XIII of the California Constitution and sections 214, 254.5 and 259.5 of the Revenue and Taxation Code.
The claim identifies the property and its parcel number, describes real property, personal property or a taxable possessory interest, and reports how the property is used: stores or thrift shops, living quarters, low-income housing, elderly or handicapped housing, unrelated business taxable income and planned expansion. It also asks for financial statements and three yes/no questions on exempt activity and use, and ends with a certification under penalty of perjury.
Depending on the answers, supplemental affidavits are required: BOE-267-O, BOE-267-R, BOE-267-L, BOE-267-L1 and BOE-267-H. The claim is separate from the Organizational Clearance Certificate (OCC) the State Board of Equalization (Board) issues, which the Assessor needs before approving a claim. The Assessor may audit the property's use to check that both owner and user meet section 214.
Who needs to file BOE-267?
The organization that owns the property files Form BOE-267 with the Assessor. Where real property is leased from a public owner (a local, state or federal government agency), the lessee organization that holds a taxable possessory interest in that real property files instead. An officer or duly authorized representative of the organization must sign.
- Use it for a new location, or in place of the preprinted claim form BOE-267-A.
- File a separate claim for each property location for which exemption is sought.
- An organization needs an Organizational Clearance Certificate from the Board before the Assessor can approve the claim, but it may file the claim before the certificate arrives. Nonprofit organizations request the OCC on BOE-277 and limited liability companies on BOE-277-LLC.
- An organization claiming exemption for real property must have recorded its ownership interest with the county recorder as of the lien date (12:01 a.m., January 1). The instructions allow a copy of the possessory-interest document, or a written statement of separate ownership of improvements, in lieu of recordation for holders of possessory interests in publicly owned land, water rights, or improvements on land owned by another.
When to file BOE-267
To receive the full exemption, file the claim each year on or before February 15; the form says it must be filed by 5:00 p.m. that day. A claim filed on time with the Assessor counts as timely even if the Organizational Clearance Certificate has not yet arrived from the Board.
Late claims reduce what can be canceled or refunded. Filed between February 16 and January 1 of the following calendar year, only 90 percent of any tax, penalty or interest may be canceled or refunded; filed after that, only 85 percent.
For real property acquired after the January 1 lien date, the claim must be filed within 90 days from the first day of the month following the month of acquisition, or by February 15 of the following calendar year, whichever comes first, to receive the full exemption (see section 271).
Enter the fiscal year correctly: a timely claim filed in February 2017 uses "2017-2018", and "2016-2017" would signal a late claim for the preceding year.
Documents you need
- Copy of the Organizational Clearance Certificate issued by the State Board of Equalization, with a copy of the Finding Sheet issued by the Board, if you have an OCC number to enter on the form.
- Operating statement (income and expenses) and balance sheet (assets and liabilities) relating exclusively to the property in Section 1, for the calendar or fiscal year before the claim year.
- Form BOE-267-O, if any part of the real property is used or operated by a person or organization other than the claimant (Section 2(e)).
- Description of the personal property, its use, the user's name, any amount you receive and a copy of the lease or agreement, if the claimant's personal property is used by another party (Section 3(c)).
- List and description of leased, rented or consigned equipment and the name of the lessor, if equipment at the location belongs to another person or organization (Section 3(d)).
- Copy of the current lease agreement, if you claim exemption on a taxable possessory interest (Section 4).
- Form BOE-267-R, if a thrift shop is part of a planned rehabilitation program or living quarters are tied to a rehabilitation program.
- Documentation that living quarters are incidental to and reasonably necessary for the exempt purposes, if part of the property is used for living quarters (Section 5(b)).
- Form BOE-267-L (nonprofit or LLC owner) or BOE-267-L1 (limited partnership owner), if any portion is low-income housing.
- Form BOE-267-H, if any portion is housing for the elderly or handicapped, unless care or services are provided or federal financing applies; then documentation of the financing or services.
- If the property produces unrelated business taxable income: the prior-year IRS tax returns, plus statements on time devoted to income-producing activities, the specific activities, and income attributable to activities in the state.
- Copy of the document giving rise to the possessory interest or water rights, or a written statement of separate ownership of improvements, in lieu of recordation where that exception applies.
How to fill out BOE-267
Enter the fiscal year
Fill in the fiscal year at the top as 20__-20__. A timely claim filed in February 2017 would read "2017-2018".
Identify the organization
Enter the legal name, mailing address, city, state and ZIP code, website (if any), Corporate or LLC ID number (if any) and FEIN/EIN. Check any item changed within the last year: mailing address, organization name or formative document.
Report your clearance certificate
Enter your OCC number, or answer Yes or No on whether you filed a claim for an OCC with the Board. Then answer the prior-year filings question and, if Yes, give the latest year filed.
Identify the property in Section 1
Enter the property address and Assessor's parcel or assessment number(s) on line 1a, answer 1b on a new location, give the exempt-use date as MM/DD/YYYY on 1c, and check the property types on 1d.
Complete Sections 2 through 4
Complete only the sections matching the boxes checked on 1d: real property (2a–2e), personal property (3a–3d) or taxable possessory interest (4a–4c, with the current lease attached).
Describe the use of the property
In Section 5, answer the store or thrift shop, living quarters, low-income housing and elderly or handicapped housing questions, noting the supplemental forms required for each Yes.
Answer Sections 6 and 7
Section 6 asks about unrelated business taxable income and the four attachments if Yes. Section 7 asks about planned capital investment within the next year; if Yes, explain.
Attach the financial statements
Section 8 requires an operating statement and balance sheet relating only to the Section 1 property for the year before the claim year.
Check the Section 9 boxes
Mark Yes or No on the three statements about actual operation of the exempt activity, benefit to individuals and fraternal, lodge or social club use.
Give a contact and certify
Enter the contact name, title, daytime telephone and email. The claimant signs the certification under penalty of perjury with title, the printed name of the person making the claim and the date.
Review and download the PDF
Check that every question is answered or marked "not applicable" and the attachments are ready. Download or print the completed PDF from FillingPDF, then submit it to the Assessor as described under How to submit.
How to submit BOE-267
The form is filed with the Assessor; it prints no mailing address, portal or appointment rule of its own.
- Where it goes: the county Assessor. For Los Angeles County, the Office of the Assessor lists Form BOE-267 at https://assessor.lacounty.gov/forms; ask the office about its filing channels.
- What goes with it: the financial statements for the property, the supplemental affidavits your answers call for, and the other attachments described under required documents. The Assessor will not process the claim until the financial statements arrive.
- Timing: it must reach the Assessor by 5:00 p.m. on February 15 for the full exemption.
- OCC questions: the Board's Exemptions Section is at 1-916-274-3430, and the forms are at www.boe.ca.gov.
The form says it is subject to public inspection. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Filing after 5:00 p.m. on February 15 and expecting the full exemption; late claims allow only 90 percent, then 85 percent, of tax, penalty or interest to be canceled or refunded.
- Entering the wrong fiscal year; the instructions say a prior-year entry on a claim filed in February signals a late claim for the preceding year.
- Leaving questions blank instead of writing "not applicable"; the instructions warn that unanswered questions may result in denial of the claim.
- Sending the claim without financial statements for the property; the Assessor does not process the claim until they are received.
- Using one claim for several property locations; a separate claim is required for each location.
- Not showing that ownership was recorded as of the January 1 lien date; failing to establish recordation to the Assessor is a waiver of the exemption.
- Answering Yes to a use question without submitting the supplemental form it names, such as BOE-267-O, BOE-267-R, BOE-267-L, BOE-267-L1 or BOE-267-H.
- Including income and expenses unrelated to the property in the financial statements; they must reflect only the operation of the property in Section 1.
Frequently asked questions
What is Form BOE-267 used for?
Form BOE-267 is the Claim for Welfare Exemption (First Filing). An organization files it with the county Assessor to request the welfare exemption from property taxes for a new location, or in place of the preprinted claim form BOE-267-A.
When is the Form BOE-267 deadline?
February 15 at 5:00 p.m. To receive the full exemption you must file each year on or before that date. Later claims are still accepted but allow only 90 percent, then 85 percent, of tax, penalty or interest to be canceled or refunded.
Do I need an Organizational Clearance Certificate before filing BOE-267?
No, you can file first. The Assessor cannot approve the claim until a valid OCC is issued, but a timely claim stays timely if the certificate has not yet arrived. Request the OCC from the State Board of Equalization on BOE-277, or BOE-277-LLC for an LLC.
What is the difference between BOE-267 and BOE-267-A?
BOE-267 is the first-filing claim, used for new locations and in lieu of the preprinted form. BOE-267-A is the Claim For Welfare Exemption (Annual Filing) that the instructions list as a related Board-prescribed form.
Do I file one claim for several properties?
No. The instructions require a separate claim form for each property location for which exemption is sought, and an officer or duly authorized representative of the organization must sign each one.
What must I attach to Form BOE-267?
Every claim needs an operating statement and balance sheet for the property for the year before the claim year. Other attachments depend on your answers, such as BOE-267-O, a lease agreement, or the unrelated business income statements.
Can I fill out Form BOE-267 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Los Angeles County Office of the Assessor and does not file the claim; you submit it to the Assessor.
What happens if I leave questions unanswered?
The claim may be denied. The instructions say all questions must be answered, with "not applicable" where needed, and the claim is not processed until the Assessor receives the financial statements.
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