Form BOE-267-L-A is the Lower Income Households Family Household Income Reporting Worksheet (140% AMI) published by the Riverside County Assessor-County Clerk-Recorder. It is one of the Riverside County property tax forms tied to the Welfare Exemption: a household living in a unit run by a qualifying nonprofit organization reports its income and certifies it, so the organization can claim the exemption for that unit. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the county at rivcoacr.org.
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What is BOE-267-L-A?
Form BOE-267-L-A, the Lower Income Households Income Reporting Sheet (printed on the form as the Family Household Income Reporting Worksheet, 140% AMI), is the statement in which a household reports its family income for a housing unit and certifies it under penalty of the laws of California.
The form rests on section 214(g) of the California Revenue and Taxation Code. That section says property owned by nonprofit organizations or eligible limited liability companies that provide housing for lower income households can qualify for the Welfare Exemption from property taxes for the units whose family household income does not exceed the stated limits.
The worksheet also covers "over-income" tenants. Under section 214(g)(2)(A)(iii) or (iv), units in property that receives low-income housing tax credits under Internal Revenue Code Section 42, or in a community land trust (CLT) property leased to a lower income household, keep qualifying if the occupants were lower income households when they first moved in and their income has since risen to no more than 140 percent of area median income (AMI).
The tenant completes this worksheet, not the exemption claim. The organization that provides the housing uses it to complete the separate form that must be filed with the County Assessor. The Riverside County Assessor-County Clerk-Recorder issues this revision; the manager keeps the signed worksheet for the organization's records.
Who needs to file BOE-267-L-A?
The main group is households living in a unit of property owned by a nonprofit organization or an eligible limited liability company that provides housing for lower income households and that claims the Welfare Exemption for the unit. The occupants of the unit complete and sign the worksheet, then return it to the manager of the organization.
- Households whose income does not exceed the lower income limit for their household size report that on the form.
- Over-income households, whose income is above the lower income limit but not more than 140% of AMI, also use it. This applies in properties that receive low-income housing tax credits under Internal Revenue Code Section 42 and in community land trust properties leased to a lower income household, where the occupants were lower income when they first moved in.
- Households that exceed the 140% AMI limit check the third box in Section 3.
The form is directed to the household, not to the Assessor's office: it is returned to an officer or the manager of the organization on whose property you live. Managers keep the signed form for their records. The form does not describe any representative signing for the household.
When to file BOE-267-L-A
Complete, sign and return the worksheet promptly once the organization that provides your housing asks for it. The form gives the reason: the organization needs time to complete the form it must file with the County Assessor to claim the property tax exemption on qualifying units.
No separate calendar due date is printed on the worksheet. Section 3 asks you to enter the calendar year (printed as 20__) for which you are reporting, and Section 4, line 2 refers to household income for the prior calendar year, so enter the years exactly as the form asks. Because the organization sets the pace of its own filing with the County Assessor, ask the manager how soon the signed sheet is needed.
How to fill out BOE-267-L-A
Enter the address or unit number
In Section 1, write the address or unit number of your household. Do not use a P.O. Box number.
List the people in your household
In Section 2, enter the names of the occupants who make up the family household. The table beside the names shows the lower income limit and the 140% AMI limit for each household size from 1 to 8 persons.
Enter the calendar year
In Section 3, fill in the calendar year (printed as 20__) for which you are reporting household income.
Check the income limit box
In Section 3, check the box that applies: does not exceed the lower income limit, exceeds the lower income limit but is not greater than 140% of AMI, or exceeds the 140% AMI limit. Base this on the number of persons in your household.
Count the household income
Use the income list on page 2 of the form: wages, business and rental income, interest, periodic payments, public assistance and similar items count, while the listed items such as casual gifts and medical reimbursements do not.
Enter the number of persons
In Section 4, line 1, enter the number of persons in your family household. It should match the number listed in Section 2.
Enter the income limit figure
In Section 4, line 2, write the dollar amount of the income limit shown for that number of persons, either the lower income limit or the 140% AMI limit, as the instructions direct.
Sign, print your name and date
In the certification, sign, print your name and enter the date. By signing you certify under penalty of the laws of the State of California that the information is true, correct and complete to the best of your knowledge and belief.
Review and download the completed PDF
Check that the unit address, names, box and amounts are consistent, then download or print the completed PDF from FillingPDF and return it to the manager of the organization as described under How to submit.
How to submit BOE-267-L-A
Return the signed worksheet to an officer or the manager of the organization on whose property you reside; the form does not send it to the Assessor's office.
- To the manager: deliver the completed, signed form promptly. The organization uses it to complete the form that must be filed with the County Assessor to claim the exemption, and the manager retains your worksheet for the organization's records.
- Online submission: the county's forms page states that its PDF forms do not allow online submission and must be delivered by mail or in person.
- Printing: the county asks that its forms be printed in black ink on 8 1/2" x 11" white paper.
For questions about the form, contact the Riverside County Assessor-County Clerk-Recorder at P.O. Box 751, Riverside, CA 92502-0751, telephone (951) 413-2757, www.rivcoacr.org. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Entering a P.O. Box in Section 1; the form says no P.O. Box numbers, only the address or unit number of the household.
- Entering a number of persons on Section 4, line 1 that does not match the persons listed in Section 2.
- Entering an income limit on Section 4, line 2 that belongs to a different household size instead of the figure for the number of persons on line 1.
- Leaving out income the form counts, such as periodic Social Security, pension or disability payments, or alimony and child support.
- Counting items the form excludes, such as casual, sporadic or irregular gifts, medical expense reimbursements or lump-sum inheritances.
- Returning the form unsigned or without the printed name and date in the certification.
- Holding the worksheet back; the form asks you to return it promptly so the organization has time to complete its own filing.
- Printing in a color other than black ink or on paper other than 8 1/2" x 11" white, which the county asks for on its forms.
Frequently asked questions
What is Form BOE-267-L-A used for?
It is the worksheet on which a household reports its family income and certifies it, so that the nonprofit organization or eligible LLC providing the housing can claim the Welfare Exemption from property taxes for the unit. It is issued by the Riverside County Assessor-County Clerk-Recorder.
Who do I give the completed worksheet to?
Return it promptly to an officer or the manager of the organization on whose property you live. The organization uses it to complete the form it must file with the County Assessor, and the manager keeps your signed worksheet for its records.
What does 140% AMI mean on this form?
AMI is area median income. For units in low-income housing tax credit properties or community land trust properties, a unit can keep qualifying if the occupants were lower income when they moved in and their income has since risen to no more than 140 percent of AMI.
What counts as household income on the worksheet?
Income includes wages, salaries, tips and bonuses; net business or rental income; interest and dividends; periodic Social Security, pension or disability payments; unemployment and workers' compensation; public assistance outside shelter and utilities; alimony and child support; and Armed Forces pay for the head of household or spouse.
What is not counted as income?
The form excludes casual, sporadic or irregular gifts, medical expense reimbursements, lump-sum additions such as inheritances and insurance payments, certain educational scholarships and veteran tuition benefits, food coupons, certain volunteer program payments and foster child care payments.
Is there a deadline for returning Form BOE-267-L-A?
The form prints no calendar date. It asks you to complete, sign and return it promptly, because the organization needs time to finish the form it files with the County Assessor. Ask your manager how soon it is needed.
Can I fill out Form BOE-267-L-A online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the county and does not file or send the worksheet; you return it to the manager of your housing organization.
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