Form BOE-267-L2 is the supplemental affidavit that reports tenant data for low-income rental housing when a welfare exemption is claimed, and it is among the Los Angeles County property tax forms listed by the Los Angeles County Office of the Assessor. An owner of qualifying housing uses it to list each lower income household, its income, the maximum rent allowed and the rent actually charged. 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-L2?
Welfare Exemption Supplemental Affidavit Housing Lower Income Households Tenant Data (Form BOE-267-L2) is the affidavit in which an eligible nonprofit organization or limited liability company reports, for each unit, the household income, the maximum allowable rent and the actual rent of its lower income tenants.
It supports a claim for low-income rental housing that is owned and operated by an eligible nonprofit organization or eligible limited liability company and does not receive government financing or low-income housing tax credits. Under the form, such property may qualify for exemption up to a limit if 90 percent or more of the occupants are lower income households whose rent does not exceed the rent prescribed by Section 50053 of the Health and Safety Code.
The affidavit is filed with BOE-267, Claim for Welfare Exemption (First Filing), or BOE-267-A, Claim for Welfare Exemption (Annual Filing). It rests on Revenue and Taxation Code sections 214(g)(1)(C), 214.17 and 259.14. The information is kept confidential, and the form is marked as not subject to public disclosure.
It is different from BOE-267-L, Welfare Exemption Supplemental Affidavit Housing Lower Income Households, whose Section 3 box C(3) triggers the requirement to complete this form. The Assessor's forms page also lists related tenant-data forms, such as BOE-267-L3 for households exceeding low-income limits.
Who needs to file BOE-267-L2?
An organization that owns and operates low-income housing and seeks the welfare exemption under section 214(g)(1)(C) of the Revenue and Taxation Code must complete this affidavit. The instructions say you must file it if you checked box C(3) in Section 3 of form BOE-267-L; failure to do so results in denial of the exemption.
It applies to low-income housing property that is owned and operated by a nonprofit organization or an eligible limited liability company and that does not receive government financing or state or federal low-income housing tax credits.
- A separate affidavit must be filed for each location on which you seek exemption under section 214(g)(1)(C).
- The listing must include every household for which exemption is sought in Section 4 of form BOE-267-L.
- Units reported in Section 4, part B of BOE-267-L are the units to report here.
The form does not describe any other filer or any representative who may sign for the claimant; the certification is signed by the claimant.
When to file BOE-267-L2
The affidavit must be filed by 5:00 p.m. on February 15. The instructions say it supplements the Welfare Exemption claim and is filed, for certain properties, with the County Assessor by that date to avoid a late filing penalty under section 270.
Enter the fiscal year correctly at the top. The proper fiscal year follows the lien date (12:01 a.m., January 1) as of which the status of the property is determined. The instructions give this example: a timely claim filed in February 2018 shows "2018-2019", while "2017-2018" on a claim filed in February 2018 signals a late claim for the preceding fiscal year.
The affidavit travels with the claim, BOE-267 or BOE-267-A, so prepare it at the same time. The form sets no other timing rule.
Documents you need
- The claim this affidavit is filed with: BOE-267, Claim for Welfare Exemption (First Filing), or BOE-267-A, Claim for Welfare Exemption (Annual Filing).
- Additional sheets with the same household information, only if the table in Section 2 does not have enough room for all qualified households.
How to fill out BOE-267-L2
Enter the fiscal year
At the top, enter the fiscal year of the claim as 20__ — 20__. Use the year that follows the January 1 lien date; a prior-year entry signals a late claim.
Check the companion claim
Confirm the affidavit goes with BOE-267, Claim for Welfare Exemption (First Filing), or BOE-267-A (Annual Filing), and that you checked box C(3) in Section 3 of form BOE-267-L.
Identify the organization
In Section 1, enter the Name of Organization and its Corporate ID or LLC Number, as assigned by the California Secretary of State.
Identify the property
Enter the Address of Property (number and street), then the City, County and Zip Code, and the Assessor's Parcel/Assessment Number(s). Use a separate affidavit for each location.
List each qualified household
In Section 2, part A, list each unit by Address/Unit Number with the No. of Persons in Household. Report every unit shown in Section 4, part B of form BOE-267-L.
Enter income and rent figures
For each unit, enter the Annual Household Income, the Maximum Allowable Rent That Can Be Charged, and the Actual Rent Charged for the Unit to the Tenant. Attach additional sheets if needed.
Complete the certification
Enter the Name of Claimant, Title and Date. The certification is made under penalty of perjury under the laws of the State of California.
Sign and add contact details
Sign as claimant and enter a daytime telephone number and email address.
Review and download the PDF
Check that every unit and figure matches form BOE-267-L, then download or print the completed PDF from FillingPDF and file it as described under How to submit.
How to submit BOE-267-L2
File the affidavit with the County Assessor, together with the claim it supplements, BOE-267 or BOE-267-A, by 5:00 p.m. on February 15. The form itself prints no mailing address, portal or appointment rule.
- County Assessor: the instructions direct the filing to the County Assessor. For Los Angeles County, the Los Angeles County Office of the Assessor lists the form at https://assessor.lacounty.gov/forms; contact that office for its current filing methods.
- One affidavit per location: file a separate affidavit for each property on which you seek the exemption.
- Extra sheets: if the household table needs more room, attach additional sheets.
The document is confidential under Revenue and Taxation Code section 259.14, and the Assessor keeps the information confidential. 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 for certain properties.
- Not filing this affidavit after checking box C(3) in Section 3 of form BOE-267-L; the instructions say failure to file results in denial of the exemption.
- Using one affidavit for several locations; a separate affidavit is required for each location claimed under section 214(g)(1)(C).
- Entering the wrong fiscal year, such as the prior year, which signals a late claim.
- Leaving out units or households reported in Section 4 of form BOE-267-L; the listing must include all of them.
- Omitting the actual household income, the maximum rent that can be charged or the actual rent for a unit.
- Leaving the certification unsigned or undated; it is made under penalty of perjury.
Frequently asked questions
What is Form BOE-267-L2 used for?
Form BOE-267-L2 reports tenant data for low-income rental housing claiming the welfare exemption. For each unit it lists household size, annual household income, the maximum allowable rent and the actual rent charged. It supplements the BOE-267 or BOE-267-A claim.
Who has to file Form BOE-267-L2?
An organization seeking exemption under section 214(g)(1)(C) that checked box C(3) in Section 3 of form BOE-267-L must file it. The property must be owned and operated by a nonprofit organization or eligible LLC and receive no government financing or low-income housing tax credits.
When is Form BOE-267-L2 due?
By 5:00 p.m. on February 15. The instructions say that, for certain properties, it must be filed with the County Assessor by then to avoid a late filing penalty under section 270. The claim's fiscal year follows the January 1 lien date.
Do I need a separate affidavit for each property?
Yes. The instructions require a separate affidavit for each location on which you seek exemption under section 214(g)(1)(C). If one property's units do not fit in the table, attach additional sheets instead.
Is the information on Form BOE-267-L2 public?
No. The form states that it is confidential and not subject to public disclosure. Under Revenue and Taxation Code section 259.14, the Assessor keeps the information confidential.
What happens if I do not file Form BOE-267-L2?
If you checked box C(3) in Section 3 of form BOE-267-L and do not file this affidavit, the instructions say the exemption will be denied. Filing after February 15 can also trigger a late filing penalty under section 270 for certain properties.
Where do I file Form BOE-267-L2 in Los Angeles County?
File it with the County Assessor along with your welfare exemption claim. The form prints no address or portal; the Los Angeles County Office of the Assessor lists it at https://assessor.lacounty.gov/forms, so check there for current filing methods.
Can I fill out Form BOE-267-L2 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 affidavit with the Assessor; you submit it through the Assessor's channels.
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