Form BOE-267, Claim for Welfare Exemption (First Filing), is the claim an organization files with the Riverside County Assessor-County Clerk-Recorder to ask for the welfare exemption from property taxes. It is one of the Riverside County property tax forms, and it is used for new locations or in place of the preprinted claim form BOE-267-A. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the claim must then be delivered to the Assessor's office by mail or in person, since the county does not accept these forms online.
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What is BOE-267?
Form BOE-267, Claim for Welfare Exemption (First Filing) is the claim an organization files with the Riverside County Assessor-County Clerk-Recorder to request the welfare exemption from property taxes on property it owns, or on a taxable possessory interest it holds in publicly owned real property.
The form is printed for new locations and in lieu of the preprinted claim form BOE-267-A, Claim For Welfare Exemption (Annual Filing). The instructions printed with it cite sections 4(b) and 5 of Article XIII of the California Constitution and sections 214, 254.5 and 259.5 of the Revenue and Taxation Code.
The claim has nine sections: identification of the property; real property; personal property; taxable possessory interest; use of the property; unrelated business taxable income; expansion; financial statements; and other exempt activity and use. It ends with a certification under penalty of perjury. Depending on the answers, supplemental affidavits are submitted with it: BOE-267-O, BOE-267-R, BOE-267-L, BOE-267-L1 and BOE-267-H.
The form carries the notice that it is subject to public inspection. The Assessor may not approve the exemption until the claimant holds a valid Organizational Clearance Certificate (OCC) from the State Board of Equalization (Board). The claim is not a request for that certificate: nonprofit organizations request it on BOE-277 and limited liability companies on BOE-277-LLC.
Who needs to file BOE-267?
The organization that owns the property files the claim. When the real property is leased from a public owner (any local, state or federal government agency), the lessee organization that holds a taxable possessory interest in it files instead. Real property includes land and improvements.
- A separate claim form must be completed and filed for each property location for which exemption is sought.
- An officer or duly authorized representative of the organization must sign the claim.
- The organization must report all uses of the property, including use by other organizations or persons.
- The form is intended for new locations or for use in place of the preprinted claim form BOE-267-A; its header describes it as the first filing.
An organization claiming the exemption on real property must have recorded its ownership interest in the county recorder's office as of the lien date. Claimants with a possessory interest in publicly owned land, water rights, or improvements on land owned by another may instead file the document that gives rise to that interest, or a written statement attesting to the separate ownership of the improvements.
When to file BOE-267
To receive the full exemption, the claim must be filed with the Assessor each year on or before 5:00 p.m. on February 15, as the form states.
- A claim filed between February 16 of the current year and January 1 of the following calendar year allows only 90 percent of any tax, penalty or interest to be canceled or refunded. Filed after that, only 85 percent.
- For real property acquired after the January 1 lien date, full exemption requires filing within 90 days from the first day of the month following the month of acquisition, or by February 15 of the following calendar year, whichever is earlier.
- A claim filed on time with the Assessor is timely even if the Board has not yet issued the OCC.
Enter the fiscal year as the instructions direct: a timely claim filed in February 2017 would read "2017-2018", while "2016-2017" on that claim would mark it as a late claim for the preceding year.
Documents you need
- Copy of the Organizational Clearance Certificate issued by the State Board of Equalization and a copy of the Finding Sheet issued by the Board, if you have an OCC number.
- Operating statement (income and expenses) and balance sheet (assets and liabilities) relating exclusively to the property in Section 1, for the calendar or fiscal year before the claim year.
- Form BOE-267-O, if any part of the real property is used or operated by a person or organization other than the claimant.
- Description of personal property used by another party, its use, the user's name, any amount you receive, and a copy of the lease or agreement, if you answer Yes to Section 3(c).
- List and description of equipment or property leased, rented or consigned from another, with the owner's name, if you answer Yes to Section 3(d).
- Copy of the current lease agreement, if you claim a taxable possessory interest (Section 4).
- Form BOE-267-R for a thrift shop in a rehabilitation program or living quarters tied to a rehabilitation program (Section 5).
- Documentation that living quarters are incidental to and reasonably necessary for the exempt purposes, if Section 5(b) is Yes (not for low-income or elderly or handicapped housing).
- Form BOE-267-L for low-income housing owned by a nonprofit organization or LLC; BOE-267-L1 if owned by a limited partnership (Section 5(c)).
- Form BOE-267-H for elderly or handicapped housing, unless care or services are provided or federal financing applies; then documentation of the financing or services (Section 5(d)).
- If Section 6 is Yes: IRS filings for the preceding fiscal year and three statements on time devoted to income-producing activities, the activities producing the income, and in-state income amounts.
- Copy of the document giving rise to a possessory interest or water rights, or a written statement of separate ownership of improvements, in lieu of recordation.
How to fill out BOE-267
Enter the fiscal year
At the top, write the fiscal year as "20__ - 20__". The proper year follows the January 1 lien date: a timely claim filed in February 2017 enters "2017-2018".
Enter organization details
Fill in LEGAL NAME OF ORGANIZATION, MAILING ADDRESS, CITY, STATE, ZIP CODE, website address and corporate or LLC ID number if any, and FEIN/EIN. Check any item changed within the last year: mailing address, organization name or formative document.
Give OCC and prior filing details
Enter the Organizational Clearance Certificate (OCC) number, or answer Yes or No to whether you filed a claim for an OCC with the Board. Then answer whether the organization filed for the welfare exemption in this county in prior years, and give the latest year if Yes.
Identify the property in Section 1
Enter the address, city and Assessor's parcel/assessment number(s) on line 1a. Answer 1b on a new location, give the date put to exempt use on 1c in MM/DD/YYYY format, and check the property types on 1d.
Complete real property in Section 2
Only if Real Property is checked: give the date acquired (MM/DD/YYYY), land area in acres or square feet, buildings and improvements, and the primary and incidental use. On 2e answer whether anyone else uses the property; if Yes, submit BOE-267-O.
Complete personal property in Section 3
Only if Personal Property is checked: describe the property and its primary and incidental use. Answer 3c and 3d on property used by others and equipment leased from others, attaching the lists or lease the form requires.
Complete possessory interest in Section 4
Only if Taxable Possessory Interest is checked: attach the current lease agreement, name the public owner, and describe the property leased and its use.
Answer the use questions in Section 5
Answer 5a on stores or thrift shops (with weekly hours and goods sold if Yes), 5b on living quarters, 5c on low-income housing and 5d on elderly or handicapped housing. Submit BOE-267-R, BOE-267-L, BOE-267-L1 or BOE-267-H where the form says.
Answer Sections 6 and 7
Section 6: answer whether the property produces unrelated business taxable income under IRC section 512; if Yes, attach the four items listed. Section 7: answer on planned capital investment within the next year and explain if Yes.
Attach financial statements for Section 8
Attach an operating statement and balance sheet that relate only to the Section 1 property for the calendar or fiscal year before the claim year. Explain any account whose nature is unclear and any pro-rated expenses.
Complete Section 9 and contact
Check Yes or No on each of the three exempt activity and use statements. Enter the name, title, daytime telephone and email address of the person to contact.
Review, sign and download the PDF
Complete the certification: signature of claimant, title, name of person making the claim and date. Check that no question is blank, then download or print the completed PDF from FillingPDF and deliver it as described under How to submit.
How to submit BOE-267
The claim is delivered to the Riverside County Assessor-County Clerk-Recorder by mail or in person. The county's forms page states that these forms do not allow online submission.
- By mail: the form header gives the office address as PO BOX 751, RIVERSIDE, CA 92502-0751.
- In person: deliver the claim to your local Assessor-County Clerk-Recorder office, as the forms page directs.
- Questions: the form header lists (951) 413-2757 and www.rivcoacr.org.
Print the completed form in black ink on 8 1/2" x 11" white paper, as the county requires for all its forms. Sign it, and assemble it with the supporting statements and affidavits your answers call for, including financial statements; the Assessor does not process the claim until it receives them. Meet the February 15 deadline at 5:00 p.m. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving questions unanswered instead of writing "not applicable"; the instructions say failure to answer all questions may result in denial of the claim.
- Entering the wrong fiscal year, such as "2016-2017" on a claim filed in February 2017, which marks it as a late claim for the preceding year.
- Waiting for the OCC before filing and missing February 15; a timely claim counts as timely even if the Board has not yet issued the certificate.
- Filing one claim for several properties; a separate claim form is required for each property location.
- Omitting the financial statements; the claim will not be processed until the Assessor receives them.
- Answering Yes to use by others in Section 2(e) without submitting BOE-267-O for every user of the real property.
- Failing to show that ownership was recorded as of the January 1 lien date, which the instructions say waives the exemption.
- Submitting the claim unsigned; an officer or duly authorized representative of the organization must sign it.
- Printing on colored paper, another size or in other than black ink, when the county requires black ink on 8 1/2" x 11" white paper.
Frequently asked questions
What is Form BOE-267 used for?
Form BOE-267 is the Claim for Welfare Exemption (First Filing), used to ask the Riverside County Assessor-County Clerk-Recorder for the welfare exemption from property taxes. It is for new locations or in place of the preprinted claim form BOE-267-A.
What is the deadline for the welfare exemption claim in Riverside County?
The form says the claim must be filed by 5:00 p.m. on February 15, and the instructions require a claim each year on or before February 15 for the full exemption. Different rules apply to real property acquired after the January 1 lien date.
What happens if I file the welfare exemption claim late?
Only part of the tax can be canceled or refunded. Filed between February 16 and January 1 of the following year, only 90 percent of any tax, penalty or interest may be canceled or refunded; filed later, only 85 percent.
Do I need an Organizational Clearance Certificate before I file?
No. The Assessor cannot approve the exemption until you hold a valid OCC from the State Board of Equalization, but you may file the claim first. A claim filed on time with the Assessor is timely even if the OCC has not arrived.
Can I submit Form BOE-267 online?
No. The county's forms page says its forms allow online completion and printing but not online submission; they must be delivered by mail or in person to the local Assessor-County Clerk-Recorder office. Print in black ink on 8 1/2" x 11" white paper.
Do I need a separate Form BOE-267 for each property?
Yes. The instructions require a separate claim form for each property location for which exemption is sought. Each claim must also carry supporting documents, including financial statements.
Who can sign Form BOE-267?
An officer or duly authorized representative of the organization filing the claim must sign it. The certification is made under penalty of perjury under California law and covers any accompanying statements or materials.
Can I fill out Form BOE-267 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 claim with Riverside County; you deliver it to the Assessor-County Clerk-Recorder by mail or in person.
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