Form BOE-269-AH, Claim for Veterans Organization Exemption, is the annual claim a veterans' organization files with the Los Angeles County Office of the Assessor to request the Veterans' Organization Exemption from property tax on property it owns or operates. It is one of the Los Angeles County property tax forms listed on the Assessor's forms page, and each property location needs its own claim. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the Assessor.
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What is BOE-269-AH?
Form BOE-269-AH, Claim for Veterans Organization Exemption, also numbered EXM-132 (Rev. 10-25), is the claim that an organization files with the County Assessor to request the Veterans' Organization Exemption from property tax for a specific property location.
The four-page document has a claim (pages 1 and 2) and instructions (pages 3 and 4). The claim identifies the organization, its Organizational Clearance Certificate (OCC) number, prior-year filings and the property (address, acquisition date, land, buildings and improvements, owner or operator status). It also asks about leasing, sales to members or the public, planned expansion and the exemption conditions, and ends with a certification under penalty of perjury under the laws of the State of California. The form states that it is subject to public inspection.
The exemption depends on an OCC. An organization seeking it files a claim for the certificate with the State Board of Equalization (Board), which reviews whether the organization meets the requirements of section 214. The Assessor may not approve the exemption claim until a valid OCC has been issued. The claim for the certificate is a different form, BOE-279, Claim for Organizational Clearance Certificate - Veterans' Organization Exemption, available at www.boe.ca.gov.
Personal property owned by a veterans' organization is exempt under Revenue and Taxation Code section 215, and no claim form is required for it.
Who needs to file BOE-269-AH?
Veterans' organizations seeking the Veterans' Organization Exemption from property tax use this claim. The instructions set these conditions:
- An officer or duly authorized representative of the organization that owns the property must sign the claim.
- If a different organization operates the property, its officer or authorized representative must sign and file a separate claim, and each must meet all the requirements for the exemption.
- If one organization both owns and operates the property, one claim per property location is enough.
- A separate claim form must be completed for each property for which exemption is sought.
On line 10 the claimant checks the statements that apply, including that the property is owned by a veterans' organization chartered by the Congress of the United States, that it is used for the actual operation of the charitable activity, and that it is not used for fraternal, lodge or social club purposes except where clearly incidental to a primary charitable purpose.
An organization claiming the exemption for real property must have recorded its ownership interest as of the lien date (12:01 a.m., January 1) in the recorder's office of the county where the property is located. You do not need this claim for personal property owned by the organization.
When to file BOE-269-AH
To receive the full exemption, file the claim by 5:00 p.m. on February 15, or within 30 days of the date of the Notice of Supplemental Assessment, whichever comes first. The instructions say a claim must be filed each year.
A later claim still counts but for less. The instructions say that only a reduced share of any tax, penalty or interest may be canceled or refunded when the claim is filed between February 16 of the current year and January 1 of the following calendar year, and a smaller share when it is filed after that. Ask the Assessor for the current figures.
A claim filed on time is treated as timely even if the Organizational Clearance Certificate has not yet arrived from the Board. If you no longer seek an exemption at the location, check the box at the top of page 1, enter the date vacated, then sign and return the form to the Assessor.
Documents you need
- Copy of the Organizational Clearance Certificate (OCC) issued by the State Board of Equalization, with a copy of the Board's finding sheet; provide both if you have an OCC.
- Operating statement (income, expenses) for the calendar or fiscal year immediately preceding the claim year, relating exclusively to this property's location.
- Balance sheet (assets, liabilities) for the same preceding year, relating exclusively to this property's location.
- Copy of the lease or agreement, only if line 7(a) is Yes because another person or organization rents, leases or uses part of the property; for agreements filed in earlier years, attach only later extensions, modifications and changes.
- List of equipment or property leased, rented or consigned to the claimant, with lessor or consignor name and address and quantity and description, only if line 7(b) is Yes.
- List of persons or organizations other than the claimant that use the property, with frequency of use and square footage used, if any such users exist (line 6).
- Additional sheets for the land or building descriptions in line 5, only if the space on the form is not enough.
How to fill out BOE-269-AH
Check the box if you have vacated
At the top of page 1, check the box only if you no longer seek an exemption at this location, enter the date vacated, then sign and return the form to the Assessor.
Identify the organization
Under Identification of Applicant, enter the name of the organization, corporate ID number (if any), mailing address, city, state and ZIP code. Check the boxes that show whether the mailing address, corporate name or formative document changed within the last year.
Enter your OCC information
Enter the Organizational Clearance Certificate (OCC) number and provide a copy of the Board's certificate and finding sheet. If you have no OCC, answer whether you have filed a claim for one with the Board.
Answer the prior year filings
Say whether the organization filed for the welfare exemption in this county in prior years. If Yes, state the latest year filed and the exact name under which it filed.
Enter the property and fiscal year
Line 1: address of the property. Line 2: whether this is a new location this year. Line 3: date the property was put to exempt use (MM/DD/YYYY). Line 4: fiscal year of claim, in the 20__ - 20__ format, following the lien date.
Describe the real property
Line 5: enter the Assessor's parcel number, the acquisition date (MM/DD/YYYY) and the legal description or map book, page and parcel number. For land, give the area in acres or square feet and the primary and incidental use; for buildings, give the building number or name, floors, construction type and uses.
State owner and operator status
Line 6: check Owner and operator, Owner only or Operator only, and check whether the claim covers all land, buildings and improvements. Attach a list of other users with frequency of use and square footage.
Give a contact person
Enter the name, daytime phone number and email address of the person the Assessor should contact during normal business hours.
Answer the use of property questions
Line 7(a) and 7(b): answer Yes or No on leased, rented or consigned property and attach agreements and lists if Yes. Line 8: answer on sales, giving hours per week and articles sold if Yes. Line 9: answer on planned capital investment and explain if Yes.
Check the exemption statements on line 10
Check each statement that applies: congressional charter, actual operation of the charitable activity, no private benefit, and no fraternal, lodge or social club use except where clearly incidental.
Attach the financial statements
Line 11: attach the operating statement and balance sheet for the year immediately preceding the claim year, limited to this property's location.
Sign the certification
Enter the name and title of the person making the claim, then have that officer or authorized representative sign and date it under penalty of perjury.
Review and download the PDF
Check that no question is blank and every attachment is ready. Download or print the completed PDF from FillingPDF, keep a copy, and file it as described under How to submit.
How to submit BOE-269-AH
Sign the claim and file it with the Los Angeles County Office of the Assessor; the form and its instructions name no other channel and print no mailing address or portal.
- Get the form: the Assessor supplies claim forms on request, and the form is listed on the Assessor's forms page at https://assessor.lacounty.gov/forms.
- File with the Assessor: the claim must be signed by an officer or duly authorized representative and filed with its supporting documents, including financial statements. The Assessor will not process the claim until the financial statements are received.
- Keep a copy: keep a copy of the claim and supporting documents. The instructions recommend submitting that copy for acknowledgment, with the date and the Assessor's or designee's signature, as proof of filing.
- Organizational Clearance Certificate: this is requested separately from the Board using form BOE-279, available at www.boe.ca.gov or from the Exemptions Section at 916-274-3430.
Ask the Assessor for the office address and any filing hours. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after February 15 (or after 30 days from the Notice of Supplemental Assessment, if that comes first) and expecting the full exemption; a later claim receives a reduced cancellation or refund.
- Leaving blanks. The instructions say all questions must be answered, failure to do so may result in denial, and "no," "none" or "not applicable" should be used where needed.
- Filing without the operating statement and balance sheet; the claim will not be processed until the Assessor receives the financial statements.
- Including receipts from invested funds or gifts, or expenses of the organization beyond the property, in the financial statements; they must cover only the operation of the subject property.
- Entering the wrong fiscal year on line 4; a timely claim filed in February must show the fiscal year that follows the lien date, and an earlier year signals a late claim.
- Using one claim for an owner and a different operator; each must sign and file its own claim and meet all requirements.
- Using one claim for several properties; a separate claim must be completed for each property.
- Listing the organization's personal property on line 5(c); it is exempt under Revenue and Taxation Code section 215 and need not be listed.
- Omitting lease or agreement copies when line 7(a) is answered Yes.
Frequently asked questions
What is Form BOE-269-AH used for?
Form BOE-269-AH is the claim a veterans' organization files with the County Assessor to request the Veterans' Organization Exemption from property tax for one property location. It is also numbered EXM-132 and carries the printed revision REV. 12 (05-25).
When is the Claim for Veterans Organization Exemption due?
By 5:00 p.m. on February 15, or within 30 days of the date of the Notice of Supplemental Assessment, whichever comes first, to receive the full exemption. A claim must be filed each year, and a later claim receives a reduced cancellation or refund.
Do I need an Organizational Clearance Certificate before filing?
You need to have claimed one from the State Board of Equalization, but not necessarily to have received it. The Assessor cannot approve the exemption without a valid certificate, yet a timely claim counts as timely even if the certificate has not arrived.
Do I list personal property on the claim?
No. Personal property owned by a veterans' organization is exempt under Revenue and Taxation Code section 215, no claim form is required for it, and line 5(c) says it is not necessary to list it.
Do the owner and the operator of the property file separately?
Yes, if they are different organizations. Each must sign and file its own claim and meet all the requirements. If one organization both owns and operates the property, one claim per property location is enough.
What financial statements must I attach?
An operating statement (income, expenses) and a balance sheet (assets, liabilities) for the calendar or fiscal year before the claim year, covering only this property's location. The claim will not be processed until the Assessor receives them.
Where do I file Form BOE-269-AH in Los Angeles County?
File the signed claim with the Los Angeles County Office of the Assessor; the form prints no address or portal. The Assessor supplies claim forms on request and lists the form at https://assessor.lacounty.gov/forms.
Can I fill out Form BOE-269-AH online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent, is not affiliated with the Assessor and does not file the claim; you submit it to the Assessor yourself.
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