Form BOE-267-L-B, the Lower Income Households Family Household Income Reporting Worksheet (100% AMI), is issued by the Riverside County Assessor-County Clerk-Recorder. It is one of the Riverside County property tax forms tied to the welfare exemption for housing provided to lower income households. Occupants complete and sign it, then return it to the manager of the organization that provides the housing. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original PDF at the official link below.
Last updated
What is BOE-267-L-B?
Form BOE-267-L-B, the Lower Income Households Family Household Income Reporting Worksheet (100% AMI), is the statement in which an occupant reports whether the household's income stayed within the lower income limit or within 100 percent of area median income (AMI), so the housing provider can support its property tax exemption claim.
The form is printed under the name of the County of Riverside Assessor-County Clerk-Recorder. It rests on section 214(g) of the California Revenue and Taxation Code: 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.
This version, marked (100% AMI), addresses "over-income" tenants. Under section 214(g)(2)(A)(iii), for property subject to an enforceable and verifiable agreement with a public agency, a unit continues to qualify if the occupants were lower income households when they first moved in and their income has since risen to no more than 100 percent of AMI.
The worksheet collects the unit address, the names of the occupants, a check box for the applicable income limit, the number of persons in the household, the limit amount for that household size and a signed certification. The organization uses it to complete the form that must be filed with the County Assessor. The manager keeps this worksheet for the organization's records.
Who needs to file BOE-267-L-B?
The occupants of a unit in a property owned by a nonprofit organization or an eligible limited liability company that provides housing for lower income households complete this worksheet. The form asks the household to report its income status so the organization can claim the welfare exemption on qualifying units.
The 100% AMI version matters in particular for "over-income" tenants: households that were lower income when they first moved in, in a property subject to an enforceable and verifiable agreement with a public agency, and whose income has since risen to no more than 100 percent of AMI.
Housing managers and officers of the organization are the other audience. They give the worksheet to residents, receive the signed copy and retain it for their records. The form says the manager needs it in time to complete the form filed with the County Assessor.
Households whose income exceeds the 100% AMI limit still check the third box in Section 3, Exceeds 100% AMI limit. The form does not say who may sign for the household beyond the certification line, which carries a printed name and signature.
When to file BOE-267-L-B
Complete, sign and return the worksheet promptly once the manager of the organization that provides your housing asks for it. The form states 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.
The worksheet carries no calendar due date of its own. Section 3 asks you to enter the calendar year (printed as 20__) to which your household income applies, and line 2 of Section 4 refers to the prior calendar year, so complete it for the year the organization requests. Ask the manager of your housing for the deadline the organization has set.
How to fill out BOE-267-L-B
Enter your address or unit number
In Section 1, enter the address or unit number of your household. Do not use a P.O. Box number.
List the household members
In Section 2, enter the names of the occupants, the persons who make up your family household. The form has rows numbered 1 to 8 beside the lower income limit and 100% AMI limit for each household size.
Add up your household income
Before checking a box, total household income as the instructions define it: wages, business and rental income, interest and dividends, periodic payments such as Social Security or pensions, and the other listed items. Leave out the items the instructions exclude, such as lump-sum inheritances or foster child care payments.
Check the income box in Section 3
Enter the calendar year in the blank after "20", then check one box: Does not exceed lower income limit, Exceeds lower income limit, but not greater than 100% of AMI, or Exceeds 100% AMI limit. Compare your income with the limit for your household size.
Enter the number of persons
In Section 4, line 1, enter the number of persons in your family household. It must match the number of persons listed in Section 2.
Enter the income limit amount
In Section 4, line 2, enter the income limit shown for the number of persons in your household, using the lower income limit or the 100% AMI limit that applies. The form asks for the amount your household income for the prior calendar year did not exceed.
Sign, print your name and date
Under 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 Sections 1 to 4 are complete and consistent. Download or print the completed PDF from FillingPDF in black ink on 8 1/2" x 11" white paper, then return it to the manager of your housing as described under How to submit.
How to submit BOE-267-L-B
You return the signed worksheet to the housing provider, not to the county. Instruction 4 on the form says to return the statement promptly to an officer or the manager of the organization on whose property you reside, and the form notes that the manager retains it for the organization's records.
- To the manager or an officer of the organization: deliver the signed, completed worksheet in the way the organization accepts it.
- Questions about the form: the Riverside County Assessor-County Clerk-Recorder prints PO Box 751, Riverside, CA 92502-0751, (951) 413-2757 and www.rivcoacr.org on the form.
The county's forms page says its forms must be printed in black ink on 8 1/2" x 11" white paper, and that its fillable PDFs do not allow online submission. The organization, not the occupant, completes and files the exemption form with the County Assessor. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Listing a different number of persons in Section 2 than the number entered on line 1 of Section 4; the form says the two must match.
- Entering a P.O. Box in Section 1; the form asks for the address or unit number of your household and says no P.O. Box numbers.
- Leaving all three boxes in Section 3 unchecked, or checking more than one, instead of the single box for your household income.
- Entering the wrong figure on line 2 of Section 4; it must be the limit for the number of persons in your household, lower income or 100% AMI as applicable.
- Returning the worksheet unsigned; the certification needs a signature, printed name and date.
- Counting items the form excludes from income, such as lump-sum inheritances or insurance payments, casual or irregular gifts, or foster child care payments.
- Leaving out income the form lists, such as wages, interest and dividends, Social Security or pension payments, or regular contributions from people outside the home.
- Printing the completed worksheet on colored paper or in a color other than black ink; the county requires black ink on 8 1/2" x 11" white paper.
- Delaying the return to the manager; the organization needs time to complete the form it files with the County Assessor.
Frequently asked questions
What is Form BOE-267-L-B used for?
Form BOE-267-L-B is a worksheet on which occupants report whether their household income is within the lower income limit or up to 100% of area median income. The housing organization uses it to support a welfare exemption claim under section 214(g) of the California Revenue and Taxation Code.
Who fills out the Lower Income Households Family Household Income Reporting Worksheet?
The occupant of the unit completes and signs it. The manager of the organization that provides the housing receives it and keeps it. The organization then completes the form that must be filed with the County Assessor for the property tax exemption on qualifying units.
Where do I send Form BOE-267-L-B?
Return it to an officer or the manager of the organization on whose property you live. The form tells the occupant to return the statement promptly to them, and it says the manager retains the form. It does not direct occupants to mail it to the county.
What does 100% AMI mean on this form?
AMI means area median income. The 100% AMI version covers "over-income" tenants who were lower income when they first moved in and whose income has since risen to no more than 100 percent of AMI, in property subject to an enforceable and verifiable agreement with a public agency.
What counts as household income on the worksheet?
Income includes wages, tips and bonuses, net business or rental income, interest and dividends, periodic payments such as Social Security or pensions, unemployment and disability pay, alimony and child support, and certain public assistance. The instructions list excluded items, such as lump-sum inheritances.
Which box do I check in Section 3?
Check the one box that matches your household income for the calendar year, given the number of persons in your household: it does not exceed the lower income limit, it exceeds that limit but not 100% of AMI, or it exceeds the 100% AMI limit.
Can I fill out Form BOE-267-L-B online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with the county, and it does not submit the worksheet; you return the signed copy to your housing manager.
Ready to fill out BOE-267-L-B?
Fill out BOE-267-L-B now