The Welfare Exemption Supplemental Affidavit, Low-Income Housing (Limited Partnership), Form BOE-267-L1, is the affidavit a limited partnership (LP) files with the Riverside County Assessor-County Clerk-Recorder when it claims the welfare exemption on low-income housing it owns and operates. It is one of the Riverside County property tax forms and is filed together with the claim for welfare exemption, never alone. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county receives it only through its own filing channels.
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What is BOE-267-L1?
Form BOE-267-L1, Welfare Exemption Supplemental Affidavit, Low-Income Housing Property of Limited Partnership, is the affidavit that supplements a claim for welfare exemption from property tax when low-income housing is owned and operated by a limited partnership. This copy is issued by the Riverside County Assessor-County Clerk-Recorder.
The form's instructions say it is required under sections 214(g), 214.15, 251 and 254.5 of the Revenue and Taxation Code. It is a supplemental affidavit filed with BOE-267, Claim for Welfare Exemption (First Filing) or BOE-267-A, Claim for Welfare Exemption (Annual Filing).
The form collects:
- the limited partnership, the property and its Supplemental Clearance Certificate (SCC) number;
- the managing general partner (MGP);
- the government financing or tax credit and the use restriction;
- household income information and the number of units serving lower income households, which sets the exemption percentage;
- property use, MGP requirements, delegation of authority and a certification under penalty of perjury.
Households over the lower-income limits are reported on separate confidential forms: BOE-267-L4 (100% of area median income) or BOE-267-L3 (140% of area median income). The form says it is subject to public inspection and its statements are subject to audit.
Who needs to file BOE-267-L1?
A limited partnership that owns and operates low-income housing property and is seeking the welfare exemption must file this affidavit. The form's instructions say it must be filed when seeking exemption on such property.
Further conditions printed on the form:
- The limited partnership must qualify for a Supplemental Clearance Certificate (BOE-277-SCC) on the property; Section 1 asks for the SCC number or whether a claim for one is pending.
- The managing general partner must qualify for an Organizational Clearance Certificate (BOE-277-OCC) from the State Board of Equalization.
- Under section 214(g), the managing general partner is a nonprofit corporation or an eligible limited liability company.
- The managing general partner and all general partners of the limited partnership must certify the form; additional pages may be attached.
If you file with BOE-267-A, check the box for any Secretary of State Form LP-2 filed, or limited partnership agreement amended, within the last year. The form says that if you do not complete and file it, the exemption may be denied.
When to file BOE-267-L1
File the claim by 5:00 p.m., February 15; the form prints this deadline. The instructions say the affidavit must be filed with the county assessor by February 15 to avoid a late filing penalty under section 270.
The affidavit travels with the claim for welfare exemption: first filings use BOE-267 and annual filings use BOE-267-A. Enter the fiscal year of the claim at the top. The fiscal year follows the lien date, 12:01 a.m., January 1. A claim filed in February 2018 for the 2018-2019 fiscal year is timely; a 2017-2018 entry on that claim means a late claim for the preceding fiscal year.
Documents you need
- Claim for welfare exemption: BOE-267, Claim for Welfare Exemption (First Filing) or BOE-267-A, Claim for Welfare Exemption (Annual Filing), which this affidavit supplements.
- Copy of the Supplemental Clearance Certificate (SCC), if you have one; the form asks for a copy with the claim.
- Copy of the Finding Sheet issued by the State Board of Equalization, only if filing with BOE-267.
- Copy of the regulatory agreement or recorded deed restriction, only if filing with BOE-267 (First Filing).
- List of qualified households (Section 4B), showing address/unit number, number of persons and maximum income, with the 100% or 140% AMI units identified and vacant low-income units noted.
- BOE-267-L4 (100% AMI) or BOE-267-L3 (140% AMI), only if you check the Section 4.A2 box for over-income tenants; both are confidential.
- Additional pages for more general partners' certifications, or for delegated duties, dates and persons performing them, only if the space on the form is not enough.
How to fill out BOE-267-L1
Enter the fiscal year
Complete "This Claim is Filed for Fiscal Year 20__ - 20__" with the fiscal year that follows the January 1 lien date. If filing with BOE-267-A, check the LP-2 or amended agreement box when it applies.
Identify the partnership and property
In Section 1, enter the name of the limited partnership, property location, date acquired by the LP, city, county, state, ZIP code and Assessor's Parcel/Assessment Number(s).
Enter the SCC information
Write the Supplemental Clearance Certificate (SCC) No. If you have none, answer Yes or No to whether you filed a claim for one.
Identify the managing general partner
In Section 2, enter the organization name, Corporate ID No. (or LLC No.), mailing address and the date admitted into the LP as GP.
Certify financing and use restriction
In Section 3, check all applicable boxes for A and B, then check one criterion under C: government financing or state or federal low-income housing tax credits.
Enter household income limits
In Section 4.A1 and A2, fill in the maximum income for 1 to 8 persons. If you rely on 100% or 140% AMI units, check the A2 box and prepare BOE-267-L4 or BOE-267-L3.
Attach the qualified households list
For Section 4.B, attach a list of qualifying households with address/unit, persons and maximum income, and identify vacant units reserved for low-income households.
Calculate units serving lower income households
In Section 4.C, enter lines 1 to 4: lower-income units, over-income units, their total (C1 + C2) and total residential units. Line 5 is C3 divided by C4, as a percentage.
Describe the property use
In Section 5, answer Yes or No for commercial space and briefly describe the use of the property.
Complete the managing general partner sections
Check the applicable Section 6.A designation boxes and Section 6.B material participation. In 6.C, check only duties the managing general partner performs, at least 5 of the 12.
Answer the delegation of authority questions
In Section 7, say whether the agreement contains a delegation clause, which clause applies, and whether duties were delegated. If yes, list each duty, date and person.
Review, sign and download the PDF
In Section 8, enter name, title, telephone, date, email and signature for the managing general partner and each general partner. Then download or print the completed PDF from FillingPDF and assemble the package described under How to submit.
How to submit BOE-267-L1
Deliver the completed affidavit, with the claim it supplements, to the Riverside County Assessor-County Clerk-Recorder by mail or in person. The county's forms page says its forms do not allow online submission.
- By mail: Assessor-County Clerk-Recorder, PO BOX 751, Riverside, CA 92502-0751.
- In person: at your local Assessor-County Clerk-Recorder office, as the county's forms page directs.
- Questions: (951) 413-2757 or www.rivcoacr.org.
The county asks that forms be printed in black ink on 8 1/2" x 11" white paper. The deadline is 5:00 p.m., February 15. Attach the supporting items listed under required documents. Do not submit the household income worksheets; the organization keeps the signed statements for audit. FillingPDF lets you fill out and download the PDF; submission follows the county's channels above.
Common mistakes to avoid
- Missing the 5:00 p.m., February 15 deadline, which can bring a late filing penalty under section 270.
- Entering the wrong fiscal year; a prior-year entry on a claim filed in February signals a late claim.
- Filing this affidavit without BOE-267 or BOE-267-A; it is a supplemental affidavit filed with one of them.
- Leaving out the SCC copy, or the Finding Sheet and regulatory agreement or deed restriction when filing with BOE-267.
- Submitting the household income worksheets (BOE-267-L-A or BOE-267-L-B); the instructions say not to submit them.
- Checking the Section 4.A2 box without attaching BOE-267-L4 (100% AMI) or BOE-267-L3 (140% AMI).
- Checking the Section 6.C duties without the managing general partner actually performing at least 5 of the 12.
- Signing only as managing general partner; the form must be certified by the managing general partner and all general partners.
- Leaving household income dollar amounts blank; the county assessor provides the figures, which change annually.
Frequently asked questions
What is Form BOE-267-L1 used for?
Form BOE-267-L1 is the supplemental affidavit a limited partnership files to claim the welfare exemption on low-income housing it owns and operates. It supplements the BOE-267 or BOE-267-A claim and reports financing, household income, unit counts and managing general partner requirements.
What is the deadline for the BOE-267-L1 affidavit?
The form says the claim must be filed by 5:00 p.m., February 15. The instructions add that filing with the county assessor by that date avoids a late filing penalty under section 270.
Do I file BOE-267-L1 by itself?
No. It is a supplemental affidavit filed with BOE-267, Claim for Welfare Exemption (First Filing), or BOE-267-A, Claim for Welfare Exemption (Annual Filing). It cannot replace either claim form.
Where do I send Form BOE-267-L1 in Riverside County?
Mail it to Assessor-County Clerk-Recorder, PO BOX 751, Riverside, CA 92502-0751, or deliver it in person to your local Assessor-County Clerk-Recorder office. The county's forms page says these forms cannot be submitted online.
What is the difference between BOE-267-L1, BOE-267-L3 and BOE-267-L4?
BOE-267-L1 is the main affidavit for limited partnerships. BOE-267-L4 lists over-income tenants up to 100% of area median income and BOE-267-L3 those up to 140%. Both attachments are confidential and are submitted only when you check the Section 4.A2 box.
Do I send the household income worksheets with the form?
No. The instructions say not to submit BOE-267-L-A or BOE-267-L-B. The organization keeps the completed, signed household statements in case of audit.
Who must sign Form BOE-267-L1?
The managing general partner and all general partners of the limited partnership must certify the form under penalty of perjury. The form has five signature blocks, and you can attach additional pages if needed.
Can I fill out Form BOE-267-L1 online?
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 affidavit; you deliver it to the Assessor-County Clerk-Recorder by mail or in person.
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