Form BOE-267-L-B, the Lower Income Households Family Household Income Reporting Worksheet (100% AMI), is a statement that a household completes for the organization that provides its housing; it is published by the Los Angeles County Office of the Assessor and is one of the Los Angeles County property tax forms tied to the Welfare Exemption. The organization uses the answers to complete the form it files with the County Assessor for qualifying units. On FillingPDF you can fill out the form online and download or print the completed PDF; the worksheet itself goes back to the organization's manager, not to FillingPDF.
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What is BOE-267-L-B?
Lower Income Households Family Household Income Reporting Worksheet (100% AMI), Form BOE-267-L-B, is a two-page worksheet on which a household states its family household income category so the organization housing it can claim the Welfare Exemption from property taxes for the unit.
The form rests on section 214(g) of the California Revenue and Taxation Code: property owned by nonprofit organizations or eligible limited liability companies that provide housing for lower income households can qualify for the Welfare Exemption for units whose family household income does not exceed the limits printed on the form. Under section 214(g)(2)(A)(iii), for property subject to an enforceable and verifiable agreement with a public agency, a unit keeps qualifying when the occupants were lower income households at move-in and their income has since risen to no more than 100 percent of area median income (AMI). The form calls these "over-income" tenants, and the "100% AMI" in its title refers to that higher limit.
The worksheet has a table of income limits for households of 1 to 8 persons, one column for the lower income limit and one for the 100% AMI limit. Page 2 holds the instructions and the lists of what counts and what does not count as income. The manager keeps the signed form for the organization's records.
The Assessor's forms page also lists a separate worksheet titled Lower Income Households Family Household Income Reporting Worksheet, BOE-267-L-A, and the supplemental affidavit BOE-267-L4 for over-income tenant data (100% AMI).
Who needs to file BOE-267-L-B?
The main group is occupants of units in a property provided by a nonprofit organization or an eligible limited liability company that claims the Welfare Exemption for housing lower income households. The organization's manager asks each household to complete, sign and return the worksheet.
- Households in the unit: one worksheet describes one family household, listing every person who makes up the household.
- "Over-income" tenants: households that were lower income when they first moved in but whose income has since risen to no more than 100 percent of AMI, in property subject to an enforceable and verifiable agreement with a public agency. This version of the worksheet, with its 100% AMI column, is built for them.
- Households above the 100% AMI limit: the form still has a box for them (Exceeds 100% AMI limit), so they report their category rather than skip the form.
The form is completed by the household, not by the organization. The instructions name no one else who may sign for the occupants, and the form does not say who may sign on a household's behalf. The property owner or manager files separate exemption paperwork with the County Assessor.
When to file BOE-267-L-B
Complete the worksheet when the organization that provides your housing asks for it. The form tells you to promptly complete, sign and return it so the organization has time to finish the form it must file with the County Assessor to claim the property tax exemption on qualifying units. The form prints no calendar due date of its own, so your manager's request sets the practical deadline.
Section 3 asks which income limit applies to your household income for the calendar year, with the year written in a blank, and line 2 of Section 4 refers to the prior calendar year's household income. Enter the year the form asks for and follow your manager if the two references leave you unsure which year to use.
How to fill out BOE-267-L-B
Enter your address or unit number
In Section 1, write the address or unit number of your household. Do not use a P.O. box number.
List everyone in your household
In Section 2, write the names of the occupants who make up your household. Count them, because that number goes on line 1 of Section 4.
Find the limits for your household size
In the table in Section 2, locate the row for your number of persons (1 to 8). It shows the lower income limit and the 100% AMI limit.
Work out your household income
Add the income types listed on page 2, such as wages, business income, interest, periodic benefits and regular contributions from people outside the home. Leave out the items page 2 says are not income.
Check the box in Section 3
Write the calendar year in the blank, then check one box: does not exceed the lower income limit, exceeds it but not 100% of AMI, or exceeds the 100% AMI limit.
Complete line 1 of Section 4
Enter the number of persons in the family household, matching the number of people listed in Section 2.
Enter the income limit on line 2
Write the limit from the table for your number of persons, either the lower income limit or the 100% AMI limit, as the instructions direct.
Sign, print your name and date
Sign under the certification, print your name and enter the date. The certification is made under penalty of the laws of the State of California.
Review and download the completed PDF
Check that the household count matches and the limit on line 2 fits your box in Section 3. Download or print the PDF from FillingPDF and return it promptly to the officer or manager of your housing organization.
How to submit BOE-267-L-B
You return the signed worksheet to the organization that provides your housing; the form names no other channel.
- To the organization: the instructions say to promptly return the statement to an officer or the manager of the organization on whose property you reside.
- After that: the organization uses the information to complete the form it files with the County Assessor to claim the exemption on qualifying units. The tenant does not file this worksheet with the Assessor.
- Manager's copy: the form carries a note to the manager to retain it for the organization's records, so keep a copy of what you hand over.
The form gives no mailing address, portal or appointment rule. Ask your manager how the organization collects the worksheets. Forms and contact information for the Los Angeles County Office of the Assessor are at https://assessor.lacounty.gov/forms. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Writing a P.O. box in Section 1; the form asks for the address or unit number and says no P.O. box numbers.
- Listing in Section 2 a different number of people than you enter on line 1 of Section 4; the form says the two numbers should match.
- Entering your actual income on line 2 of Section 4 instead of the income limit shown in the table for your number of persons.
- Using the lower income limit on line 2 when you checked the box for income above that limit but not above 100% of AMI, or the reverse; the instructions call for the limit that matches your category.
- Counting items the form excludes, such as casual or irregular gifts, medical reimbursements or lump-sum inheritances, when deciding which Section 3 box applies.
- Leaving out income the form lists, such as periodic Social Security or pension payments or regular contributions from people outside the home.
- Leaving the signature, printed name or date blank under the certification.
- Keeping the signed worksheet instead of promptly returning it to an officer or the manager of the organization.
Frequently asked questions
What is Form BOE-267-L-B used for?
Form BOE-267-L-B is a household income worksheet. A tenant states whether family household income is within the lower income limit, above it but within 100% of AMI, or above 100% of AMI, so the housing organization can complete its Welfare Exemption filing with the County Assessor.
Who fills out the Lower Income Households worksheet (100% AMI)?
The household living in the unit fills it out and signs it. The organization that provides the housing, usually through its manager, asks for it and keeps the signed form for its records.
Do I send Form BOE-267-L-B to the Los Angeles County Assessor?
No. The form tells you to return it promptly to an officer or the manager of the organization on whose property you live. The organization then completes the form it files with the County Assessor to claim the exemption.
What is the difference between the lower income limit and the 100% AMI limit?
The table lists two limits for each household size. The lower income limit is the base limit; the 100% AMI limit is higher and applies to over-income tenants who were lower income when they moved in, in property under an agreement with a public agency.
What counts as household income on this worksheet?
Page 2 lists wages, tips, bonuses, net business or rental income, interest, dividends, periodic pension or Social Security payments, unemployment and disability compensation, public assistance (excluding shelter and utilities), alimony, child support, regular outside contributions and Armed Forces pay.
What is not counted as income on Form BOE-267-L-B?
Page 2 excludes casual or irregular gifts, medical expense reimbursements, lump-sum additions such as inheritances and capital gains, certain scholarships and veteran education benefits, food coupons, listed volunteer program payments and foster child care payments.
Can I fill out Form BOE-267-L-B online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service: it does not send the worksheet to anyone, so you return it to your housing organization yourself.
Where do I find the income limits for my household?
The limits are printed in the table in Section 2 of the form, by number of persons from 1 to 8, in a lower income column and a 100% AMI column. Enter the limit for your household size on line 2 of Section 4.
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