Form BOE-267-L, the Welfare Exemption Supplemental Affidavit, Housing — Lower Income Households, is the supplement a nonprofit corporation or eligible limited liability company files with its welfare exemption claim for low-income rental housing. It appears among the forms the Los Angeles County Office of the Assessor publishes, one of the Los Angeles County property tax forms for exemption claims. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF and the filing rules are published by the assessor.
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What is BOE-267-L?
Form BOE-267-L, Welfare Exemption Supplemental Affidavit, Housing — Lower Income Households, is the affidavit that supplements a Claim for Welfare Exemption when the property is low-income rental housing owned and operated by a nonprofit corporation or an eligible limited liability company.
It is filed with BOE-267, Claim for Welfare Exemption (First Filing) or BOE-267-A, Claim for Welfare Exemption (Annual Filing). The form is required under sections 214(g), 214.15, 251 and 254.5 of the Revenue and Taxation Code. The instructions say that failing to file it when it is required results in denial of the exemption.
The form has six sections: the applicant, the property, certifications about government financing, tax credits and use restrictions, household income information, property use, and the assessed-value limit that applies to some properties. It also carries a certification signed under penalty of perjury under California law.
The exemption is partial. Under section 214(g), the percentage of the property exempted is the number of units serving lower income households divided by the total number of residential units, applied to the whole property including related facilities.
Other forms in the family have different roles. Limited partnerships use BOE-267-L1 instead of this form. BOE-267-L2 (tenant data), BOE-267-L3 (over-income tenant data, 140% AMI) and BOE-267-L4 (over-income tenant data, 100% AMI) are confidential attachments used in specific cases.
Who needs to file BOE-267-L?
A nonprofit corporation or eligible limited liability company that owns and operates low-income rental housing and seeks the welfare exemption for it files Form BOE-267-L. The instructions state that if the property is used for low-income rental housing and owned by such an organization, you must complete and file this form.
- Claimants filing the first claim attach it to BOE-267; claimants filing annually attach it to BOE-267-A.
- A separate affidavit must be filed for each location.
- The occupants' income must not exceed the limits shown in Section 4 of the form.
Do not use this form if the low-income rental housing is owned by a limited partnership. The instructions direct those owners to BOE-267-L1, Welfare Exemption Supplemental Affidavit, Low – Income Housing Property of Limited Partnership.
The claimant should give each household living on the property a copy of BOE-267-L-A (140% AMI) or BOE-267-L-B (100% AMI), the Family Household Income Reporting Worksheet. The organization keeps the completed, signed statements for audits and does not submit the worksheets with the filing.
When to file BOE-267-L
The affidavit must be filed with the county assessor by 5:00 p.m. on February 15; the form says the claim must be filed by that time, and the instructions add that a late filing penalty under section 270 applies after February 15.
Enter the fiscal year correctly. The proper fiscal year follows the lien date (12:01 a.m., January 1) that fixes the property's taxable or exempt status. The instructions give an example: a timely claim filed in February 2018 shows "2018-2019", while "2017-2018" on a claim filed in February 2018 would signal a late claim for the preceding year.
The affidavit goes in with the claim it supplements, BOE-267 for a first filing or BOE-267-A for an annual filing. A separate affidavit is needed for each location. The form prints no processing time.
Documents you need
- A copy of the regulatory agreement, recorded deed restriction or other legal document restricting the property's use, when you file this affidavit with BOE-267 (First Filing).
- A list of qualified households (Section 4B): address or unit number, number of persons and maximum income for each qualifying household, identifying 100% or 140% AMI units and vacant units reserved for low-income households.
- BOE-267-L2, Welfare Exemption Supplemental Affidavit, Housing - Lower Income Household - Tenant Data, when Section 3, item C(3) is the basis for exemption. This form is confidential.
- BOE-267-L4 (100% AMI), when you check the Section 4.A2 box for units meeting the 100% AMI criteria that do not meet Section 4.A1. This form is confidential.
- BOE-267-L3 (140% AMI), when you check the Section 4.A2 box for federal LIHTC or community land trust properties with units that do not meet Section 4.A1. This form is confidential.
- Additional sheets listing properties under Section 6, if the table does not have enough room.
How to fill out BOE-267-L
Enter the fiscal year and claim type
Fill in the fiscal year (for example "2018-2019" for a timely February 2018 filing) and check whether this affidavit is filed with BOE-267 (First Filing) or BOE-267-A (Annual Filing).
Identify the applicant
In Section 1, enter the name of the organization, its Corporate ID or LLC Number, its mailing address and its city, state and ZIP code.
Identify the property
In Section 2, enter the property address, the Assessor's Parcel/Assessment Number(s), the city, county and ZIP code, and the date the property was acquired.
Certify the use restriction in Section 3
Check all applicable boxes for item A (the enforceable agreement, recorded deed restriction or other legal document on rents) and item B (funds used to maintain affordability or reduce rents). For item A, check whether the 100% or 140% AMI "over-income" rule applies.
Select the financing criterion
In item C, check one: (1) government financing, (2) state or federal low-income housing tax credits, or (3) 90 percent or more of occupants are lower income households. If you check C(3), also complete BOE-267-L2.
Review the Section 4 income limits
Read the A1 income table and the A2 tables for 100% and 140% AMI. If a dollar amount is not entered for each number of persons, contact the County Assessor for the figures.
Check the Section 4.A2 confirmations
If you have units meeting A2 but not A1, check the matching box and submit BOE-267-L4 (100% AMI) or BOE-267-L3 (140% AMI). Both are confidential.
Attach the list of qualified households
For Section 4B, attach a list of only the qualifying households with address or unit number, number of persons and maximum income, marking 100% or 140% AMI units and vacant units reserved for low-income households.
Count the units in Section 4C
Enter units designated for or serving lower income households (C1), over-income units (C2), the total of qualified households (C3, C1 plus C2), total residential units (C4) and the percentage (C3 divided by C4).
Describe the property use
In Section 5, check Yes or No for commercial space and briefly describe the use. If there is commercial space, describe it, for example residential floors above ground-floor retail.
Complete Section 6 if it applies
List every low-income property subject to the assessed-value limit, with county, APN, street address, city/ZIP, assessed value and exemption amount. Use additional sheets if needed, and list all counties involved.
Sign and download the completed PDF
Enter the claimant's name, title, date, signature, daytime telephone and email address under the certification. Then download or print the completed PDF from FillingPDF and assemble the package described under How to submit.
How to submit BOE-267-L
Form BOE-267-L is filed with the county assessor together with the claim it supplements: BOE-267 (First Filing) or BOE-267-A (Annual Filing). The form and its instructions name the county assessor as the filing office and print no street address, mailing address or online portal.
- With the claim: attach the signed affidavit to BOE-267 or BOE-267-A and file it by 5:00 p.m., February 15.
- Attachments: include a list of qualified households (Section 4B), and the confidential forms BOE-267-L2, BOE-267-L3 or BOE-267-L4 when the form calls for them. For a first filing, include a copy of the regulatory agreement, recorded deed restriction or other legal document.
- Do not send: the household worksheets BOE-267-L-A or BOE-267-L-B; keep the signed statements on file.
The Los Angeles County Office of the Assessor lists this form, as BOE-267-L / ASSR-92.2, on its forms page at https://assessor.lacounty.gov/forms; contact the assessor for filing details. FillingPDF lets you fill out and download the PDF; submission follows the agency's channels.
Common mistakes to avoid
- Filing after 5:00 p.m. on February 15, which exposes the claim to the late filing penalty under section 270.
- Entering the wrong fiscal year; a prior-year entry on a claim filed in February signals a late claim for the preceding year.
- Using this form for property owned by a limited partnership; those owners must use BOE-267-L1 instead.
- Filing one affidavit for several locations; a separate affidavit must be filed for each location.
- Submitting the household income worksheets (BOE-267-L-A or BOE-267-L-B) with the filing; the organization keeps the signed statements for audits.
- Omitting BOE-267-L2 when Section 3, item C(3) is the basis for exemption, or omitting the list of qualified households in Section 4B.
- Leaving out the copy of the regulatory agreement or recorded deed restriction when filing with BOE-267 (First Filing).
- Checking more than one criterion in Section 3, item C, where the form says to check one.
Frequently asked questions
What is Form BOE-267-L used for?
Form BOE-267-L is the supplemental affidavit filed with a welfare exemption claim (BOE-267 or BOE-267-A) for low-income rental housing owned and operated by a nonprofit corporation or eligible limited liability company. It certifies financing or use restrictions and reports household income and unit counts.
When is Form BOE-267-L due?
By 5:00 p.m. on February 15, filed with the county assessor. The instructions say a late filing penalty under section 270 applies after that date. The fiscal year you enter must follow the January 1 lien date, so a timely February filing uses the year starting that January.
Does a limited partnership use Form BOE-267-L?
No. If the low-income rental housing is owned by a limited partnership, the instructions say not to complete this form and to use BOE-267-L1, Welfare Exemption Supplemental Affidavit, Low – Income Housing Property of Limited Partnership.
What do I attach to Form BOE-267-L?
Always attach a list of qualified households (Section 4B). For a first filing with BOE-267, add a copy of the regulatory agreement or recorded deed restriction. Add BOE-267-L2, L3 or L4 only when the form's conditions apply; those three are confidential.
Do I file one affidavit for all my properties?
No. A separate affidavit must be filed for each location. If the sole basis for exemption is section 214(g)(1)(C), Section 6 asks you to list all such low-income properties and the counties where they are located.
Should I submit the household income worksheets?
No. Give each household a copy of BOE-267-L-A (140% AMI) or BOE-267-L-B (100% AMI), but keep the completed, signed statements for audits. The instructions say not to submit the worksheets with your filing.
What happens if I do not file Form BOE-267-L?
The exemption will be denied. The instructions say that when the property is low-income rental housing owned by a nonprofit corporation or eligible limited liability company, you must complete and file this form, and failure to do so results in denial of the exemption.
Can I fill out Form BOE-267-L online?
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 affidavit; you submit it to the county assessor with your welfare exemption claim.
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