Form BOE-237, Exemption of Low-Income Tribal Housing, is the claim a tribe or tribally designated housing entity files with the Riverside County Assessor-County Clerk-Recorder to request a property tax exemption for low-income rental housing on leased property. It is one of the forms the county publishes for Riverside County property tax matters, and the claim must be filed by 5:00 p.m. on February 15 to receive the full exemption. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county receives it only by mail or in person.
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What is BOE-237?
Form BOE-237, Exemption of Low-Income Tribal Housing, is the claim filed with the Riverside County Assessor-County Clerk-Recorder by a federally recognized tribe or a tribally designated housing entity to obtain an exemption for leased property used as low-income rental housing.
The claimant states, under penalty of perjury under California law, who is filing, the mailing address of the tribe or entity, the location and Assessor's Parcel Number of the property, and the fiscal year for which the exemption is claimed. The form then makes the statements the exemption depends on:
- At least 30% of the housing is used for rental housing and related facilities for tenants who are persons of low income as defined in section 50079.5 of the Health and Safety Code, or under applicable federal, state, or local financial assistance agreements, and rents do not exceed the limits in section 50053 of the Health and Safety Code or those agreements.
- The property is owned and operated by a federally recognized tribe or by a tribally designated housing entity that is nonprofit, with no part of its net earnings benefiting a private shareholder.
- A deed restriction, agreement, or other legally binding document requires that at least 30% of the housing units be occupied or held for occupancy by qualifying low-income tenants.
The form is a companion of BOE-237-A, Supplemental Affidavit for BOE-237, Housing — Lower-Income Households, which must also be filed with the Assessor under sections 251 and 254 of the Revenue and Taxation Code. The claim is a public record and is open to public inspection.
Who needs to file BOE-237?
Federally recognized tribes and tribally designated housing entities that own and operate leased property used for low-income rental housing file Form BOE-237 to claim the exemption. The person signing may be an officer filing on behalf of the tribe or entity; the form asks for that person's name, officer title and the name of the tribe or entity.
To use the form, the claimant must be able to state that:
- at least 30% of the housing is used for rental housing and related facilities for low-income tenants, with rents within the limits the form cites;
- the owner and operator is a federally recognized tribe, or a tribally designated housing entity that is nonprofit and whose net earnings do not benefit any private shareholder;
- a deed restriction, agreement, or other legally binding document requires that at least 30% of the units be occupied or held for occupancy by qualifying low-income tenants.
First-time filers must supply documentation showing that the claimant is a federally recognized tribe or a tribally designated housing entity. Tribes and entities filing this form must also file BOE-237-A with the Assessor. Individual tenants do not file this form.
When to file BOE-237
To receive the full exemption, the claim must be filed by 5:00 p.m. on February 15. The form is completed for a specific fiscal year, written in the 20__ - 20__ format on line 5, so file it for the fiscal year you are claiming.
The form prints no other deadline. BOE-237-A, the supplemental affidavit, is also required to be filed with the Assessor by tribes and tribally designated housing entities filing BOE-237, so prepare both together. For questions about timing or the effect of filing after February 15, call the Assessor-County Clerk-Recorder at (951) 413-2757.
Documents you need
- Affidavit by the claimant affirming that the tenants' incomes and rents do not exceed the limits cited on line 6; the form states the exemption cannot be allowed without the income affidavit.
- BOE-237-A, Supplemental Affidavit for BOE-237, Housing — Lower-Income Households, filed with the Assessor by tribes and tribally designated housing entities filing BOE-237.
- Documentation that the claimant is a federally recognized tribe or a tribally designated housing entity, required for first-time filers under line 7.
How to fill out BOE-237
Enter claimant name and county
At the top, enter the county and the name of the person making the claim, who files as or on behalf of the tribe or tribally designated housing entity.
Give officer title and entity name
On line 1, enter the officer's title, and on line 2 the name of the tribe or tribally designated housing entity.
Enter the mailing address
On line 3, give the complete mailing address of the tribe or entity, including the ZIP code.
Describe the property
On line 4, enter the complete address of the property for which exemption is claimed, with its ZIP code and Assessor's Parcel Number.
Write the fiscal year
On line 5, enter the fiscal year of the claim in the 20__ - 20__ format for the leased property described above.
Review the low-income statement
Line 6 states the 30% low-income rental requirement and that the claimant's affidavit on tenant incomes and rents is attached. Prepare that affidavit; the exemption cannot be allowed without it.
Select the owner-operator type
On line 7, check the box for a federally recognized tribe or for a tribally designated housing entity. First-time filers must attach documentation.
Confirm the deed restriction and BOE-237-A
Line 8 states that a legally binding document requires at least 30% of the units to be occupied or held for qualifying low-income tenants. Line 9 notes that BOE-237-A must also be filed with the Assessor.
Add a contact person
Under the question on whom to contact during business hours, enter a name, address, daytime phone number and email address. Leave the Assessor's use only block blank.
Sign, date and download the PDF
Sign the certification under penalty of perjury, adding your title and the date. Review every line, then download or print the completed PDF from FillingPDF and assemble the package described under How to submit.
How to submit BOE-237
Form BOE-237 is delivered by mail or in person; the Riverside County Assessor-County Clerk-Recorder states that its forms do not allow online submission.
- By mail: the form header lists the Assessor-County Clerk-Recorder at PO BOX 751, RIVERSIDE, CA 92502-0751.
- In person: deliver it to your local Assessor-County Clerk-Recorder office. The form lists the telephone number (951) 413-2757 and the website www.rivcoacr.org for office information.
The county asks that all forms be printed in black ink on 8 1/2" x 11" white paper. Include the income affidavit that line 6 requires, because the exemption cannot be allowed without it, along with BOE-237-A and, for first-time filers, the documentation required under line 7. Deliver the package so that it is filed by 5:00 p.m. on February 15 to receive the full exemption. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Omitting the income affidavit required by line 6; the form says the exemption cannot be allowed without it.
- Filing after 5:00 p.m. on February 15 and expecting the full exemption; the form ties the full exemption to that deadline.
- Filing BOE-237 without also filing BOE-237-A, the supplemental affidavit that tribes and tribally designated housing entities must file with the Assessor.
- Leaving out the documentation on the tribe or tribally designated housing entity when filing for the first time.
- Trying to submit the form online; the county's forms must be delivered by mail or in person.
- Printing in a color other than black ink or on paper other than 8 1/2" x 11" white paper, which the county requires for all forms.
- Leaving the fiscal year on line 5 blank or not matching it to the year being claimed.
- Signing without the title and date, or leaving the certification unsigned, when it is made under penalty of perjury.
Frequently asked questions
What is Form BOE-237 used for?
Form BOE-237 is the claim for the exemption of low-income tribal housing. A federally recognized tribe or a tribally designated housing entity files it with the Riverside County Assessor-County Clerk-Recorder for leased property used as low-income rental housing.
What is the deadline for Form BOE-237?
To receive the full exemption, the claim must be filed by 5:00 p.m. on February 15. The form prints no other deadline. Call the Assessor-County Clerk-Recorder at (951) 413-2757 if you need to know the effect of a later filing.
Do I have to attach anything to Form BOE-237?
Yes. Line 6 requires the claimant's affidavit that tenants' incomes and rents are within the cited limits; the exemption cannot be allowed without it. First-time filers also attach documentation of tribal or entity status, and BOE-237-A must be filed with the Assessor.
Can I file Form BOE-237 online?
No. The Riverside County Assessor-County Clerk-Recorder says its forms do not allow online submission and must be delivered by mail or in person to your local office. Print the form in black ink on 8 1/2" x 11" white paper.
Who can sign Form BOE-237?
The person making the claim signs the certification under penalty of perjury and gives a title and date. That person may file as, or on behalf of, the tribe or tribally designated housing entity, and must identify their officer title on line 1.
What is BOE-237-A and do I need it with BOE-237?
BOE-237-A is the Supplemental Affidavit for BOE-237, Housing — Lower-Income Households. Under sections 251 and 254 of the Revenue and Taxation Code, tribes and tribally designated housing entities filing BOE-237 must also file it with the Assessor.
Can I fill out Form BOE-237 online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of Riverside County and does not file the claim; you deliver it to the Assessor-County Clerk-Recorder by mail or in person.
Is a BOE-237 claim confidential?
No. The form states that the exemption claim is a public record and is subject to public inspection, so do not include information you do not want open to inspection.
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