Form BOE-267-H is the supplemental affidavit a nonprofit organization files with the county assessor to support a welfare exemption claim on housing for low- and moderate-income elderly or handicapped families. It is one of the Los Angeles County property tax exemption forms published by the Los Angeles County Office of the Assessor, and it travels with the first-filing or annual welfare exemption claim. On FillingPDF you can fill out the form online and download or print the completed PDF; the official PDF is published by the Assessor, and the filing itself follows the channels described below.
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What is BOE-267-H?
Form BOE-267-H, Welfare Exemption Supplemental Affidavit, Housing – Elderly or Handicapped Families, is the affidavit a nonprofit organization (or eligible limited liability company) files to seek the welfare exemption from property taxes on housing it owns and operates for elderly or handicapped families.
The affidavit is required under sections 214(f), 251 and 254.5 of the California Revenue and Taxation Code. It supplements a claim; it is not a claim on its own. The form states that it is filed with BOE-267, Claim for Welfare Exemption (First Filing) or BOE-267-A, Claim for Welfare Exemption (Annual Filing).
The exemption applies only to the extent that the household incomes of the families living on the property do not exceed the limits in the table in Section 3 of the form. The form therefore asks for the organization and its Organizational Clearance Certificate (OCC) number, the property and its parcel number, a list of qualified families, a recap of qualified and non-qualified families, and the calculation of the share of the property's value that can be exempt. A final section asks whether the property includes commercial space.
Each family on the property is given a copy of BOE-267-H-A, Elderly and Handicapped Families, Family Household Income Reporting Worksheet. That worksheet is a separate form: the organization keeps the signed copies and does not submit them with this affidavit.
Who needs to file BOE-267-H?
A nonprofit organization, or an eligible limited liability company, that owns and operates housing for elderly or handicapped families and is seeking the welfare exemption on that property files Form BOE-267-H. It is required when the exemption is sought on this type of housing.
- A separate affidavit must be filed for each location.
- It is filed with either the first-filing claim (BOE-267) or the annual-filing claim (BOE-267-A), according to the box you check at the top of page 1.
- The exemption covers only the share of the property occupied by qualifying low- and moderate-income families; the form's income limits are set by household size, and the form notes that the amounts differ by county and change annually.
- Organizations without an Organizational Clearance Certificate must say on the form whether they have filed a claim for one with the State Board of Equalization (BOE).
The form does not describe who may sign for the organization; it asks for a name, title, date and signature in the certification, made under penalty of perjury under California law. Occupants who rent from the organization do not file this affidavit; they complete the household income worksheet that the organization keeps.
When to file BOE-267-H
File the affidavit by 5:00 p.m. on February 15 of the fiscal year for which you seek the exemption. The instructions say it must be filed with the county assessor by that date to avoid a late filing penalty under section 270, and that without a completed and filed form you may be denied the exemption.
The fiscal year follows the lien date (12:01 a.m., January 1) on which the property's taxable or exempt status is set. The instructions give an example: a timely claim filed in February 2011 enters "2011-2012", while "2010-2011" on a claim filed in February 2011 signals a late claim for the preceding fiscal year.
Because the affidavit supplements the welfare exemption claim, file it at the same time as BOE-267 or BOE-267-A. The form sets no separate renewal cycle of its own.
Documents you need
- The claim this affidavit supplements: BOE-267, Claim for Welfare Exemption (First Filing), or BOE-267-A, Claim for Welfare Exemption (Annual Filing), depending on the box checked on page 1.
- A copy of your Organizational Clearance Certificate (OCC), if this is a first filing. If you have no OCC, say on the form whether you have filed a claim for one with the BOE.
- The list of qualified families in Section 3, part B, completed on the form or attached as a list, with additional sheets if needed; include only households that qualify.
- A signed statement from each qualifying family, kept by the organization for future audits and not submitted. BOE-267-H-A is the worksheet the instructions say to give each family.
How to fill out BOE-267-H
Enter the fiscal year and claim type
Fill in "This Claim is Filed for Fiscal Year 20__ — 20__" and check whether the affidavit is filed with BOE-267 (First Filing) or BOE-267-A (Annual Filing).
Identify the organization in Section 1
Enter the Name of Organization, Mailing Address (number and street), City, State, Zip Code, and the Corporate ID or LLC Number.
Provide the OCC information
Enter the Organizational Clearance Certificate (OCC) No. and include a copy with a first filing. If you have no OCC, check Yes or No for whether you filed an OCC claim with the BOE.
Identify the property in Section 2
Enter the address of the property, the city, county and Zip Code, the Assessor's Parcel/Assessment Number(s) and the Date Property Acquired. Use one affidavit per location.
Review the income limits in Section 3A
Check the maximum income by number of persons in household. If a dollar amount is missing for each household size, contact the County Assessor for the figures.
List qualified families in part B
For each qualifying household enter the address or unit number, the number of persons in the family and the maximum income the family does not exceed. Use two lines for two families in one unit, or attach a list.
Complete the recap in part C
Enter the number of qualified families (line 1), the number of non-qualified families (line 2) and the total number of families (line 3) in the Actual column.
Calculate the exemption in part D
Enter qualified families over total families as a percentage, which gives the maximum percentage of the property's value eligible for exemption. The form shows 110 of 120 as an example.
Describe the property use
In Section 4 check Yes or No for commercial space and give a brief description of the property's use.
Add a contact person
Enter the name, daytime telephone and email of the person the assessor should contact. Leave the For Assessor's Use Only area blank.
Review, sign and download the PDF
Enter the name, title and date, and sign the certification under penalty of perjury. Check every entry, then download or print the completed PDF from FillingPDF and file it as described under How to submit.
How to submit BOE-267-H
File the completed affidavit with the county assessor, together with the welfare exemption claim it supplements (BOE-267 or BOE-267-A). The form prints no mailing address, portal or appointment rule, so confirm the delivery method with the assessor of the county where the property is located.
- County assessor: the instructions say the affidavit is filed with the county assessor by February 15, 5:00 p.m. The Los Angeles County Office of the Assessor publishes the form on its forms page at https://assessor.lacounty.gov/forms.
- First filing: include a copy of your Organizational Clearance Certificate with the claim.
- Do not send the family worksheets: keep the signed BOE-267-H-A worksheets for any audit. The form says it is subject to public inspection.
- OCC claim form: if you need to claim an OCC, form BOE-277 is on the BOE website (www.boe.ca.gov), or you can contact the Exemptions Section at 916-274-3430.
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, which can bring a late filing penalty under section 270 and, if the form is not filed, a denied exemption.
- Entering the wrong fiscal year; a prior-year entry on a claim filed in February signals a late claim for the preceding fiscal year.
- Submitting the signed BOE-267-H-A family worksheets with the affidavit; the instructions say to keep them and not submit them.
- Using one affidavit for several locations; a separate affidavit must be filed for each location.
- Leaving out the OCC copy on a first filing, or skipping the Yes/No question when you have no OCC.
- Listing households that did not sign a statement, refused to report, exceed the income limit or are not elderly or handicapped families in the qualified list in part B.
- Not completing the report on the form's pages 2 and 3, which the form requires to qualify all or part of the property.
- Leaving the certification unsigned or without name, title and date.
Frequently asked questions
What is Form BOE-267-H used for?
It is the supplemental affidavit a nonprofit organization files to claim the welfare exemption on housing for low- and moderate-income elderly or handicapped families. It lists the qualified families and calculates the share of the property's value that can be exempt.
When is Form BOE-267-H due?
By 5:00 p.m. on February 15, filed with the county assessor. Filing later can bring a late filing penalty under section 270, and not filing the form may lead to denial of the exemption.
Is BOE-267-H filed alone or with another form?
With another form. The affidavit is filed with BOE-267, Claim for Welfare Exemption (First Filing), or BOE-267-A, Claim for Welfare Exemption (Annual Filing); check the matching box at the top of page 1.
Do I send the family income worksheets with it?
No. Give each family BOE-267-H-A, keep the signed worksheets for audits and do not submit them. The affidavit itself needs a list of the qualified families in Section 3, part B.
Do I need an OCC to file Form BOE-267-H?
On a first filing, include a copy of your Organizational Clearance Certificate. If you have none, check whether you have filed an OCC claim with the BOE; claim form BOE-277 is on www.boe.ca.gov or from the Exemptions Section at 916-274-3430.
Where do I find Los Angeles County property tax exemption forms?
The Los Angeles County Office of the Assessor lists its property tax forms, including BOE-267-H, at https://assessor.lacounty.gov/forms. The filing deadline and rules for this affidavit are printed on the form and its instructions.
Can I fill out Form BOE-267-H online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service that does not file the affidavit; you deliver it to the county assessor yourself.
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