Form BOE-267-R, the Welfare Exemption Supplemental Affidavit for Rehabilitation and Living Quarters, is a supplement that an organization files with its welfare exemption claim when the property involves rehabilitation of persons or living quarters. It is one of the Los Angeles County property tax forms published by the Los Angeles County Office of the Assessor, and it is filed with the county assessor by February 15. 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-R?
Form BOE-267-R, Welfare Exemption Supplemental Affidavit, Rehabilitation — Living Quarters is the supplemental affidavit that supports a claim for the welfare exemption on property used for rehabilitating persons, or for housing them or staff, and is filed with the county assessor.
The instructions printed on the form say the affidavit is required under sections 251 and 254.5 of the Revenue and Taxation Code. It supplements the main claim, which is either BOE-267, Claim for Welfare Exemption (First Filing) or BOE-267-A, Claim for Welfare Exemption (Annual Filing); the form has a box for each.
The affidavit has four sections:
- Section 1, identification of the applicant organization, including its Organizational Clearance Certificate (OCC) number.
- Section 2, identification of the property.
- Section 3, rehabilitation activities such as a thrift shop, workshop or manufacturing, with counts of persons being rehabilitated and staff, hours worked, wages paid and whether another operator runs the facility.
- Section 4, housing and living quarters, completed only if housing or living quarters are provided.
The Assessor's forms list also carries other welfare exemption supplements, such as BOE-267-H, BOE-267-L and BOE-267-O, which cover other kinds of property. The form states that this document is subject to public inspection.
Who needs to file BOE-267-R?
An organization seeking the welfare exemption on property that involves rehabilitation of persons, living quarters, or both, files this affidavit together with its claim. The form's instructions say it must be filed when exemption is sought on that kind of property.
- A separate affidavit must be filed for each location.
- Section 3 applies to rehabilitation activities such as a thrift shop, workshop, manufacturing or similar activities.
- Complete Section 4 only if the organization provides housing for persons being rehabilitated or living quarters for staff.
- If a person, management firm or entity other than the filing organization operates the facility, the form asks for the operator's name and address.
The affidavit is a supplement and does not replace the claim: it is filed with BOE-267 for a first filing or with BOE-267-A for an annual filing. The form tells organizations that do not have an Organizational Clearance Certificate to say whether they have filed an OCC claim with the State Board of Equalization (BOE). The form names no one who may sign for the organization other than the person whose name and title are entered at the certification.
When to file BOE-267-R
The affidavit must be filed with the county assessor by 5:00 p.m. on February 15. The form's instructions say that filing by that date avoids a late filing penalty under section 270, and that if you do not complete and file the form you may be denied the exemption.
The fiscal year goes at the top of the form. The instructions explain that the proper fiscal year follows the lien date (12:01 a.m., January 1): a timely claim filed in February 2011 would enter "2011-2012," while "2010-2011" on a claim filed in February 2011 would signify a late claim for the preceding fiscal year.
Counts in the form refer to set dates: persons employed on the premises and off the premises as of January 1, and persons housed on the premises the last night in December. Because the affidavit supplements the main claim, it is filed whenever BOE-267 or BOE-267-A is filed for that location.
Documents you need
- A copy of the Organizational Clearance Certificate (OCC), if this is a first filing; if you have no OCC, the form asks whether you have filed an OCC claim with the BOE.
- A copy of the organization's formal rehabilitation program, or a detailed description of the rehabilitation program and activities on a separate attachment (Section 3).
- A copy of the contract or other document showing the basis for the salary or fee, if someone other than the filing organization operates the facility (Section 3, line E).
- A list describing the jobs performed and the number of persons involved, for staff members necessary to care for persons being rehabilitated (Section 4, line A3).
- A written explanation, in enough detail to determine the monthly fee per person, for each Yes answer on room and board payments, donations or work (Section 4, lines C through F).
- A written explanation of the necessity of housing or living quarters, if you answer Yes to Section 3, line F.
- The claim this affidavit supplements: BOE-267 for a first filing or BOE-267-A for an annual filing.
How to fill out BOE-267-R
Enter the fiscal year and filing type
At the top, enter the fiscal year (20__ — 20__) following the lien date rules, and check whether this is filed with BOE-267 (First Filing) or BOE-267-A (Annual Filing).
Identify the applicant organization
In Section 1, enter the organization name, mailing address, city, state, ZIP code, and corporate ID or LLC number. Add the Organizational Clearance Certificate (OCC) No., or check Yes or No on whether you have filed an OCC claim with the BOE.
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.
Describe facility operations
In Section 3, line A1, enter the hours per week the facility is operated and the total persons employed on the premises on January 1. Attach the rehabilitation program or a detailed description.
Count persons on the premises
On lines A2 and A3, enter full-time and part-time persons being rehabilitated, broken down by length of employment, and full-time and part-time staff and others.
Count persons off the premises
On line B, enter the same counts for persons employed off the premises but in the facility's operations as of January 1.
Enter hours worked and wages paid
On line C, enter hours worked and persons involved for each group; on line D, on page 2, enter salaries and wages and persons involved, for the period of the accompanying financial statements.
Answer the operator and housing questions
On line E, check Yes or No on whether another person or entity operates the facility and, if Yes, give the name, address and salary or fee and attach the contract. On line F, check Yes or No on housing or living quarters; if Yes, explain the necessity and complete Section 4.
Complete Section 4 housing details
Enter the persons housed the last night in December on lines A1 through A5, attach the staff job list for A3, and enter length of stay on line B so the total agrees with A1.
Answer room and board questions
On lines C through F, check Yes or No for each group on paying, donating or working for room and board; if Yes, indicate which and explain in enough detail to determine the monthly fee per person.
Sign, review and download the PDF
Enter the contact person, the name, title, date and signature in the Certification, which is made 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-R
File the completed affidavit with the county assessor, together with the claim it supplements. The form's instructions name this one destination; the form prints no mailing address, online portal or appointment rule.
- County assessor: the instructions say the affidavit is filed with the county assessor by February 15. The Los Angeles County Office of the Assessor publishes the form at https://assessor.lacounty.gov/forms; check with that office for how it accepts filings.
- With the main claim: the affidavit is filed with BOE-267 (first filing) or BOE-267-A (annual filing), and a first filing includes a copy of the Organizational Clearance Certificate.
- One affidavit per location: file a separate affidavit for each location.
Attach what the form asks for: the rehabilitation program or a detailed description, the contract if another operator runs the facility, and the list of staff jobs and the explanations when you answer Yes in Section 4. The form says the claim is accompanied by financial statements for the period covered by the hours and wages you report. Sign and date the certification under penalty of perjury before filing. The form does not state a fee. 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; the instructions tie the late filing penalty under section 270 to that date.
- Not filing the affidavit at all when the property involves rehabilitation or living quarters; the instructions warn the exemption may be denied.
- Using one affidavit for several locations; a separate affidavit must be filed for each location.
- Entering the wrong fiscal year; a prior-year entry on a claim filed in February signifies a late claim.
- Omitting a copy of the Organizational Clearance Certificate on a first filing.
- Leaving out the formal rehabilitation program or a detailed description of it on a separate sheet.
- Answering Yes in Section 4 without explaining the room and board arrangement in enough detail to determine the monthly fee per person.
- Giving a Section 4, line B total that does not match the total number of persons being rehabilitated in line A1.
Frequently asked questions
What is Form BOE-267-R used for?
Form BOE-267-R is the Welfare Exemption Supplemental Affidavit for rehabilitation and living quarters. An organization files it with its welfare exemption claim when the property involves rehabilitation of persons, living quarters for them, or living quarters for staff.
What is the deadline for filing the BOE-267-R?
The form must be filed by 5:00 p.m. on February 15. The instructions say filing with the county assessor by that date avoids a late filing penalty under section 270, and that failing to file may result in denial of the exemption.
Do I file BOE-267-R by itself?
No. It is a supplemental affidavit filed with either BOE-267, Claim for Welfare Exemption (First Filing), or BOE-267-A, Claim for Welfare Exemption (Annual Filing). The form has a box to show which claim it accompanies.
Do I need a separate BOE-267-R for each property?
Yes. The instructions state that a separate affidavit must be filed for each location, so an organization with several locations completes one affidavit per location.
Do I have to complete Section 4 of the BOE-267-R?
Only if the organization provides housing for persons being rehabilitated or living quarters for staff. Section 3, line F asks this question; if you answer Yes, you explain the necessity and complete Section 4.
What if I don't have an Organizational Clearance Certificate?
Check whether you have filed an OCC claim with the BOE. The form refers you to the instructions, which name claim form BOE-277 on www.boe.ca.gov or the Welfare Exemption Section at 1-916-274-3430. A first filing includes a copy of the certificate.
Can I fill out Form BOE-267-R 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; you file it with the county assessor through the agency's channels.
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