Form BOE-267-A, Claim for Welfare Exemption (Annual Filing), is the claim that organizations return to the Riverside County Assessor-County Clerk-Recorder each year to keep the welfare exemption on property they own. It is one of the Riverside County property tax forms, completed once for each location by organizations that received the exemption last year. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the official PDF, and the claim is delivered to the Assessor by mail or in person.
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What is BOE-267-A?
Form BOE-267-A, Claim for Welfare Exemption (Annual Filing), is the annual claim an organization completes, signs and returns to the Riverside County Assessor-County Clerk-Recorder to keep receiving the welfare exemption for property it owns at a location where it received the exemption last year.
The form states the rule behind the exemption: the welfare exemption is available only to property, real or personal, owned by a religious, charitable, hospital or scientific organization and used exclusively for religious, charitable, hospital or scientific purposes. It also covers a taxable possessory interest in publicly owned real property that an organization qualifying for the exemption uses for exempt purposes. A public owner is a local, state or federal agency.
The claim asks whether the organization holds a valid Organizational Clearance Certificate (OCC) issued by the State Board of Equalization, whether its formative documents were amended, and nine yes-or-no questions about how the property has been used since January 1 of last year. The Assessor may not approve a claim until the claimant has been issued a valid OCC, and the Assessor may audit or verify the property's use under Revenue and Taxation Code section 254.5(b)(2).
Form BOE-267-A is the base claim. Several questions send you to companion supplements: BOE-267-L, BOE-267-L1, BOE-267-H, BOE-267-R and BOE-267-O. The form notes that it is subject to public inspection.
Who needs to file BOE-267-A?
An organization that received the welfare exemption last year for all or part of the property it owns at a location in Riverside County files this claim to continue the exemption there. The form says a separate claim is required for each location.
Other situations on the form:
- If you no longer seek an exemption at the location, check box A, enter the date vacated, sign and return the form.
- If the organization is dissolved and no longer needs an Organizational Clearance Certificate, check box B.
- If the mailing address or organization name changed in the last year, check the matching box in item C.
The exemption is limited to property owned by a religious, charitable, hospital or scientific organization and used exclusively for those purposes, or to a taxable possessory interest in publicly owned real property used for exempt purposes by a qualifying organization. A claimant that is not yet approved by the State Board of Equalization cannot have its claim approved: the Assessor needs a valid OCC first.
The claimant signs the form and gives a title. The form does not describe any other person signing on the claimant's behalf.
When to file BOE-267-A
File the claim every year on or before 5:00 p.m. on February 15 to receive the full exemption. The form states that the claimant must file a claim each year by that date to be eligible for the full exemption.
Late claims are still accepted but reduce what can be canceled or refunded:
- Filed between February 16 and December 31 of the current year: only 90 percent of any tax, penalty or interest may be canceled or refunded.
- Filed on or after January 1 of the next year: only 85 percent may be canceled or refunded.
The form prints a blank year at the top ("20 ____") for the year of the claim. Because a separate claim is needed for each property, prepare each location's claim in time for the same February 15 deadline. The Assessor may contact you for additional information after you file.
Documents you need
- Explanation of the change in activities or use, if you answer yes to question 1 (use of any exempt portion changed since January 1 last year).
- Form BOE-267-R, submitted with the claim, if question 4 applies to a thrift store that is part of a planned, formal rehabilitation program and you seek exemption.
- For living quarters (question 5): Form BOE-267-L (non-profit or eligible limited liability company low-income housing), BOE-267-L1 (limited partnership), BOE-267-H (senior or handicapped housing) or BOE-267-R (rehabilitation program), as the box you check directs.
- Housing documentation if you check "Other" under question 5: your organization's tenets, canons or written policy requiring housing for employees or volunteers, or a statement why the housing is incidental and reasonably necessary for the exempt purpose.
- Occupant's position or role in the organization, with a statement that the housing continues to be used for the exempt purpose, if the housing documentation was submitted in a previous year for this location.
- Form BOE-267-O if question 6 is yes and real property is used by others; for personal property only, an attached list of what is used, the user's name, the amount received (if any) and the lease if not previously provided.
- If question 7 is yes (unrelated business taxable income): the organization's tax returns, including Form 990-T, for its immediately preceding year, plus the three statements the reverse side lists.
- Most recent and prior year's complete financial statements, with an explanation of the increase, if question 8 is yes (income or expenses rose by more than 25 percent).
- Owner's name and address and a description of the property, if question 9 is yes (equipment or property leased or rented to the claimant).
- Copy of the amendment to your formative documents, mailed to the State Board of Equalization with your OCC number, if you answer yes to item E.
How to fill out BOE-267-A
Enter the year and check organization details
Write the year of the claim in the blank at the top ("20 ____"). Check the printed organization name and mailing address, and make any necessary corrections in ink.
Identify the property location
Confirm the property location, Property No. and Class that apply to this claim. Use a separate form for each location.
Complete boxes A and B if they apply
Box A: if you no longer seek an exemption at this location, check it and enter the Date Vacated. Box B: check it if the organization is dissolved and no longer needs an Organizational Clearance Certificate.
Report changes in item C
Check Mailing Address, Organization Name or both, if either changed within the last year.
Answer the OCC question in item D
Check Yes or No for a valid Organizational Clearance Certificate issued by the State Board of Equalization. If yes, enter the OCC No. and the date issued.
Answer the amendment question in item E
Check Yes or No for whether you amended the organization's formative documents since last year. If yes, mail a copy of the amendment with your OCC number to the State Board of Equalization at the address on the form.
Mark the type of property
Check Real property (land/buildings/improvements), Personal property or Taxable Possessory Interest for the property your organization owns at this location.
Answer questions 1 through 4
Check YES or NO for each. Give the explanation for question 1, the date and area (sq.ft.) for question 3, and for question 4 note that a rehabilitation thrift store needs BOE-267-R filed with the claim.
Answer questions 5 and 6
For living quarters, check one housing box and submit the form it names (BOE-267-L, L1, H or R) or the "Other" documentation. For question 6, submit BOE-267-O for real property or an attachment for personal property.
Answer questions 7 through 9
Question 7: if yes, attach the items listed under "Unrelated Business Taxable Income" on the reverse. Question 8: if yes, attach two years of financial statements and an explanation. Question 9: if yes, give the owner's name, address and a description of the property.
Add contact details and sign
Print the contact person's name and daytime telephone. The claimant signs, adds a title and date, and may enter an email address under the penalty-of-perjury certification. Leave the Assessor's Use Only areas blank.
Review and download the completed PDF
Check that every question is answered and each yes answer has its attachment. Download or print the completed PDF from FillingPDF in black ink on 8 1/2" x 11" white paper, then deliver it as described under How to submit.
How to submit BOE-267-A
The claim is delivered to the Riverside County Assessor-County Clerk-Recorder by mail or in person. The county's forms page says its PDF forms do not allow online submission and must be delivered by mail or in person to your local Assessor-County Clerk-Recorder office.
- By mail: the form's header gives the Assessor's address as Assessor-County Clerk-Recorder, PO BOX 751, RIVERSIDE, CA 92502-0751.
- In person: deliver it to your local Assessor-County Clerk-Recorder office. The header lists (951) 413-2757 and www.rivcoacr.org for questions.
Print the form in black ink on 8 1/2" x 11" white paper, as the county's forms page requires. Sign and date it, and add any attachments the answers require (see the required documents list). Make a separate package for each location.
If the organization is dissolved or amended its formative documents, the form says to mail a copy of the amendment, with your OCC number, to the State Board of Equalization, County-Assessed Properties Division, P.O. Box 942879, Sacramento, CA 94279-0064. The Board lists organizations with valid OCCs at www.boe.ca.gov/proptaxes/welfareorgeligible.htm and takes calls at 1-916-274-3430.
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 and expecting the full exemption; later claims allow only 90 percent or 85 percent of tax, penalty or interest to be canceled or refunded.
- Using one claim for several locations; the form requires a separate claim for each property.
- Leaving questions unanswered; the form says all questions must be answered.
- Answering yes to a question without the explanation, attachment or referenced BOE-267 form that the question requires.
- Omitting the OCC number and date issued; the Assessor may not approve the claim until a valid OCC has been issued.
- Not mailing a copy of an amendment to the formative documents, with the OCC number, to the State Board of Equalization after answering yes to item E.
- Not correcting the printed organization name and mailing address in ink when they have changed.
- Leaving the signature, title or date blank on the penalty-of-perjury certification.
- Printing the form on colored paper or in ink other than black, or trying to submit it online instead of by mail or in person.
Frequently asked questions
What is Form BOE-267-A used for?
Form BOE-267-A is the annual claim an organization files with the Riverside County Assessor-County Clerk-Recorder to continue the welfare exemption on property it owns at a location where it received the exemption last year. A separate claim is required for each location.
When is the BOE-267-A welfare exemption claim due?
By 5:00 p.m. on February 15 each year for the full exemption. A claim filed from February 16 through December 31 of the current year allows only 90 percent of tax, penalty or interest to be canceled or refunded; on or after January 1 of the next year, 85 percent.
Do I need a separate BOE-267-A for each property?
Yes. The form states that a separate claim must be completed and filed for each property for which exemption is sought, and it asks you to identify the location, Property No. and Class on each claim.
What is an Organizational Clearance Certificate and do I need one?
An OCC is a certificate issued by the State Board of Equalization. The Assessor may not approve a claim until the claimant has a valid one, so you enter the OCC No. and date issued on item D. The Board lists valid OCCs at www.boe.ca.gov and answers questions at 1-916-274-3430.
Can I submit the welfare exemption claim online?
No. The county's forms page says its PDF forms allow online completion and printing but not online submission. Deliver the signed claim by mail or in person to your local Assessor-County Clerk-Recorder office.
What do I attach to Form BOE-267-A?
Only what your yes answers require, such as an explanation of changed use, BOE-267-L, L1, H, R or O, financial statements if income or expenses rose more than 25 percent, or Form 990-T and statements if you have unrelated business taxable income.
What if I no longer need the exemption at a location?
Check box A, enter the date vacated, sign and return the form to the Assessor. If the organization is dissolved and no longer needs an Organizational Clearance Certificate, check box B as well.
Can I fill out Form BOE-267-A online on FillingPDF?
Yes. 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 by mail or in person.
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