Form BOE-267-O, the Welfare Exemption Supplemental Affidavit, is a Los Angeles County property tax form that the owner of real property files when another organization or person uses that property. It travels with the welfare exemption claim, either BOE-267 (first filing) or BOE-267-A (annual filing), and tells the assessor who uses the property and how. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official form is published by the Los Angeles County Office of the Assessor.
Last updated
What is BOE-267-O?
Form BOE-267-O, the Welfare Exemption Supplemental Affidavit, Organizations and Persons Using Claimant's Real Property, is the affidavit an owner of real property files to report every organization or person that uses the property, as a supplement to its welfare exemption claim.
The assessor uses the information to determine how the property is being used and by whom. The instructions explain the rule behind it: the welfare exemption requires that property be used exclusively for religious, charitable, hospital, or scientific purposes by qualifying organizations, but it does not require the owner to be the only user. An owner may let other organizations use its property and still qualify, provided the owner and the user are organized for exempt purposes and the property is used for exempt purposes.
The form has two sections. Section 1 identifies the claimant/owner and the property. Section 2 lists each user: Part A is completed for every user, and Part B only for users on whose portion of the property exemption is requested. A certification under penalty of perjury under California law closes the form, and the form states that the document is subject to public inspection.
It is a supplement, not the claim itself. The claims are Form BOE-267, Claim For Welfare Exemption (First Filing), and Form BOE-267-A, Claim For Welfare Exemption (Annual Filing). The Los Angeles County Assessor's forms list also carries other welfare exemption supplemental affidavits for specific property types, such as BOE-267-H (elderly or handicapped families housing), BOE-267-L (lower income households housing) and BOE-267-R (rehabilitation living quarters).
Who needs to file BOE-267-O?
The owner of real property (the claimant) files Form BOE-267-O when another organization or person uses that property. The instructions say the affidavit must be filed by the owner, and that a separate affidavit must be filed for each location.
Users covered by the form include any organization or person other than the claimant that uses the claimant's real property. Part A is completed for all of them. Part B is completed only for users on whose portion of the property exemption is requested.
The instructions set tax-status expectations for users in Part B:
- Organizations using the property more than once a week must be exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or from state franchise or income tax under section 23701d of the Revenue and Taxation Code.
- Organizations using the property once a week or less may also be exempt under section 501(c)(4) of the Internal Revenue Code or section 23701f or 23701w of the Revenue and Taxation Code.
A user is not required to hold an Organizational Clearance Certificate (OCC). If the property is used by another party and this form is not completed, the claimant/owner will be denied the exemption.
When to file BOE-267-O
File Form BOE-267-O with the welfare exemption claim, which must be filed with the county assessor by February 15; the form prints a cutoff of 5:00 p.m. on that date. The instructions state that filing after February 15 draws a late filing penalty under Revenue and Taxation Code section 270.
The form is filed for a stated fiscal year, entered at the top as 20__ — 20__. Report information on users during the calendar year immediately preceding the fiscal year of the claim.
It accompanies either the first-filing claim (BOE-267) or the annual-filing claim (BOE-267-A), so you complete it each time you file one of those claims for property that another organization or person uses. The form sets no separate due date of its own.
Documents you need
- Copy of the current lease or agreement for each user, if not submitted with a previous filing. Not needed for a portion of the property on which you are not seeking exemption (item e).
- Copy of the user's tax exempt status letter, if you file this affidavit with the first-filing claim (BOE-267) and have not submitted it with a previous filing (item f).
- Copy of the tax exempt status letter for each new user, if you file with the annual claim (BOE-267-A) and the property is used by an organization you have not previously reported to the assessor.
- Additional documents about a user that holds no OCC, only if the assessor requests them; the form notes that additional documents may be required.
- Additional copies of Form BOE-267-O, if you have more users than fit on one form.
How to fill out BOE-267-O
Enter the fiscal year
At the top, write the fiscal year of the claim as 20__ — 20__. Check whether you are filing with BOE-267 (first filing) or BOE-267-A (annual filing).
Identify the claimant and property
In Section 1, enter the legal name of the organization, its corporate or LLC ID number (if any), the property address and city, and the Assessor's Parcel/Assessment Number. Use the corporate identification number for a nonprofit corporation, or the Secretary of State number for an LLC.
State the total number of users
In Section 2, enter the total number of organizations and persons other than the claimant that use the property. Complete Part A for each user and Part B where it applies.
Name each user and contact
In Part A, enter the user number, then item a (name, including any DBA name) and item b (a phone number or email address).
Mark new users and date of use
In item c, check Yes or No for a new user this year. If Yes, enter the date the user first used the property.
Describe the property used
In item d, describe the type of property and the portion used, including room and suite numbers and square footage.
Address the lease or agreement
In item e, check whether the current lease or agreement is attached. Check the box for a previous filing or for no written agreement where either applies.
Say whether exemption is requested
In item f, check Yes if exemption is requested on the portion this user occupies, then complete Part B. Check No if not; no further information is needed for that user.
Describe use, frequency and rent
In Part B items a to c, describe all primary and incidental uses, how often the user uses the property (such as daily or twice per week), and the rent or fees received, with amount and frequency.
Record OCC and organizational purpose
In item d, check Yes and give the OCC number, or check No. In item e, check each purpose the user is organized for: Charitable, Religious, Hospital, Scientific or Other (specify).
Check the user's tax exempt status
In item f, check the applicable boxes: Section 501(c)(3), 501(c)(4), 23701d, 23701f, 23701w, Not Tax Exempt or Government Agency. Attach the tax exempt status letter where required.
Sign the certification
Enter the claimant's name and title, then sign and date the certification made under penalty of perjury under California law.
Review and download the PDF
Check every user entry and the fiscal year, then download or print the completed PDF from FillingPDF. Assemble the attachments and submit through the channels described under How to submit.
How to submit BOE-267-O
Form BOE-267-O is filed with the county assessor together with the welfare exemption claim it supplements, BOE-267 (first filing) or BOE-267-A (annual filing). The form itself prints no mailing address, portal or appointment rule.
- Where it goes: the instructions say the claim and this supplement go to the county assessor. For Los Angeles County, the Office of the Assessor publishes the form at https://assessor.lacounty.gov/forms; ask the office for its current filing options and address.
- When it must arrive: by 5:00 p.m. on February 15 to avoid the late filing penalty under Revenue and Taxation Code section 270.
- What to include: a separate affidavit for each location, additional copies of the form if you have more users than fit, a copy of each current lease or agreement where required, and tax exempt status letters where required (see the required documents).
- Fees: the form states none.
FillingPDF lets you fill out and download the PDF; submission follows the assessor's channels described above.
Common mistakes to avoid
- Filing after 5:00 p.m. on February 15; the instructions say a late claim draws a penalty under Revenue and Taxation Code section 270.
- Leaving the form out when another party uses the property; the instructions say the claimant/owner will be denied the exemption.
- Using one affidavit for several properties; the instructions require a separate affidavit for each location.
- Reporting users for the wrong period; Section 2 asks for users during the calendar year immediately preceding the fiscal year of claim.
- Answering "Yes" to item f for a user but skipping Part B for that user.
- Omitting the lease or agreement for a portion on which exemption is requested, without checking that it was submitted with a previous filing or that there is no written agreement.
- Checking 501(c)(4), 23701f or 23701w for a user who uses the property more than once a week; those statuses are accepted only for use once a week or less.
- Leaving the certification unsigned; it requires the claimant's name, title, signature and date.
Frequently asked questions
What is Form BOE-267-O used for?
Form BOE-267-O is the supplemental affidavit an owner files to report each organization or person that uses its real property. It supports the welfare exemption claim (BOE-267 or BOE-267-A) and lets the assessor determine how the property is used and by whom.
Who has to file Form BOE-267-O?
The owner of the real property (the claimant) files it when another organization or person uses that property. A separate affidavit is required for each location. If the form is not completed and another party uses the property, the exemption will be denied.
When is Form BOE-267-O due?
By 5:00 p.m. on February 15, the deadline printed on the form for the welfare exemption claim it supplements. The instructions say a claim filed after February 15 is subject to a late filing penalty under Revenue and Taxation Code section 270.
Do I file BOE-267-O with BOE-267 or BOE-267-A?
With whichever claim you are filing. The form has a box for each: BOE-267, Claim For Welfare Exemption (First Filing), and BOE-267-A, Claim For Welfare Exemption (Annual Filing). The tax exempt status letter you must attach depends on which one it accompanies.
Does every user need an Organizational Clearance Certificate (OCC)?
No. The instructions say a user is not required to hold an OCC. If the user has none, check No in Part B item d; the assessor may then request additional information about that user.
Do I complete Part B for every user?
No. Part A is completed for every user. Part B is completed only when you answer Yes in Part A item f, meaning exemption is requested on the portion of property that user occupies. If you answer No, no further information is needed for that user.
What if I have more users than fit on the form?
Attach additional copies of Form BOE-267-O. Section 2 says to attach additional copies if necessary, and the total number of users in Section 2 should cover all of them.
Can I fill out Form BOE-267-O online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form; you submit it to the assessor with your welfare exemption claim.
Ready to fill out BOE-267-O?
Fill out BOE-267-O now