Form BOE-267-L2 is the supplemental affidavit that the Riverside County Assessor-County Clerk-Recorder uses to collect tenant data from owners of low-income rental housing who claim a welfare exemption. It is one of the Riverside County property tax forms and is filed with the claim for Welfare Exemption, Form BOE-267 or BOE-267-A. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original form and receives the filing through its own channels.
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What is BOE-267-L2?
Welfare Exemption Supplemental Affidavit, Housing-Lower Income Households-Tenant Data (Form BOE-267-L2) is the affidavit on which a claimant reports, unit by unit, the household income, the maximum allowable rent and the actual rent of lower income tenants, in support of a welfare exemption claim for low-income rental housing.
The form is filed with the county Assessor-County Clerk-Recorder as a supplement to BOE-267, Claim for Welfare Exemption (First Filing) or BOE-267-A, Claim for Welfare Exemption (Annual Filing). It applies to low-income rental housing owned and operated by an eligible nonprofit organization or eligible limited liability company that receives no government financing and no low-income housing tax credits. Such property may qualify for exemption, up to a limit stated on the form, if 90 percent or more of the occupants are lower income households whose rent does not exceed the rent prescribed by Section 50053 of the Health and Safety Code.
The affidavit is required by sections 214(g)(1)(C), 214.17 and 259.14 of the Revenue and Taxation Code. It follows form BOE-267-L, Welfare Exemption Supplemental Affidavit, Housing – Lower Income Households: the units listed here must match those reported in Section 4, part B, of that form. Under section 259.14 the Assessor keeps the information confidential, and the form is marked as not subject to public disclosure.
Who needs to file BOE-267-L2?
An organization that owns and operates low-income rental housing and seeks a welfare exemption under section 214(g)(1)(C) of the Revenue and Taxation Code must complete this affidavit. The instructions tie the duty to one choice on another form: if you checked box C(3) in Section 3 of form BOE-267-L, you must complete and file BOE-267-L2.
The property must be owned and operated by a nonprofit organization or an eligible limited liability company, and it must not receive government financing or state or federal low-income housing tax credits.
File a separate affidavit for each location on which you seek exemption under section 214(g)(1)(C). Do not combine several locations on one form.
The claimant signs the certification under penalty of perjury and gives a name, title, daytime telephone and email address. The form does not describe any other signer or representative.
When to file BOE-267-L2
File Form BOE-267-L2 with the County Assessor by 5:00 p.m., February 15. The instructions say that for certain properties a late filing penalty under section 270 applies after that date. The affidavit travels with your welfare exemption claim, so it is prepared and filed at the same time as BOE-267 or BOE-267-A.
Enter the fiscal year correctly at the top of the form. It follows the lien date (12:01 a.m., January 1) that fixes the property's taxable or exempt status. A timely claim filed in February 2018 would show "2018-2019"; a "2017-2018" entry on that claim would signal a late claim for the preceding fiscal year.
If you checked box C(3) in Section 3 of BOE-267-L, failing to file this affidavit results in denial of the exemption.
Documents you need
- Form BOE-267, Claim for Welfare Exemption (First Filing), or BOE-267-A, Claim for Welfare Exemption (Annual Filing): the affidavit is filed with one of them.
- Form BOE-267-L, Welfare Exemption Supplemental Affidavit, Housing – Lower Income Households: you must have checked box C(3) in Section 3 of it, and the units listed here must match Section 4, part B.
- Additional sheets: attach them if the table in Section 2 does not have room for every unit.
How to fill out BOE-267-L2
Enter the fiscal year
At the top, complete "This claim is filed for fiscal year 20__ — 20__". The fiscal year follows the January 1 lien date; a timely February claim uses the year that begins that January.
Identify the accompanying claim
The form lists the claims it supplements: BOE-267, Claim for Welfare Exemption (First Filing), and BOE-267-A, Claim for Welfare Exemption (Annual Filing). Mark the one you are filing.
Enter the organization (Section 1)
Write the Name of Organization and the Corporate ID or LLC Number assigned by the California Secretary of State.
Describe the property (Section 1)
Enter the Address of Property (number and street), the city, county and ZIP code, and the Assessor's Parcel/Assessment Number(s). Use one affidavit per location.
List each qualified household
In Section 2, A, give for each unit the address or unit number, the number of persons in the household and the annual household income.
Enter rent figures for each unit
Add the maximum allowable rent that can be charged for the unit and the actual rent charged to the tenant.
Cover every reported unit
Include each unit reported in Section 4, part B, of form BOE-267-L. Attach additional sheets if the table is full.
Complete the certification
Enter the name of claimant, title and date. The certification is made under penalty of perjury under California law.
Sign and add contact details
Sign as claimant and enter a daytime telephone and email address.
Review and download the PDF
Check that the units match BOE-267-L, then download or print the completed PDF from FillingPDF in black ink on 8 1/2" x 11" white paper and file it as described under How to submit.
How to submit BOE-267-L2
The Riverside County Assessor-County Clerk-Recorder says its forms do not allow online submission: deliver the completed form by mail or in person to your local Assessor-County Clerk-Recorder office.
- By mail: the form's header lists the Assessor-County Clerk-Recorder at PO BOX 751, RIVERSIDE, CA 92502-0751.
- In person: take it to your local Assessor-County Clerk-Recorder office.
- Questions: the form lists (951) 413-2757 and www.rivcoacr.org.
Send it with the welfare exemption claim it supplements (BOE-267 or BOE-267-A). The county asks that all forms be printed in black ink on 8 1/2" x 11" white paper, and it must arrive by 5:00 p.m., February 15. FillingPDF lets you fill out and download the PDF; submission follows the county channels above.
Common mistakes to avoid
- Filing after 5:00 p.m. on February 15 and risking the late filing penalty under section 270 that applies to certain properties.
- Skipping this affidavit after checking box C(3) in Section 3 of BOE-267-L; the instructions say the exemption will be denied.
- Listing several locations on one form; a separate affidavit is required for each location.
- Entering the wrong fiscal year; a prior-year entry on a February filing signals a late claim for the preceding fiscal year.
- Leaving out units: the table must include every unit reported in Section 4, part B, of form BOE-267-L.
- Omitting the actual household income, the maximum allowable rent or the actual rent for a unit.
- Signing without completing the claimant's name, title and date in the certification.
- Trying to submit the form online; the county says its forms must be delivered by mail or in person.
Frequently asked questions
What is Form BOE-267-L2 used for?
Form BOE-267-L2 reports tenant data for a welfare exemption claim on low-income rental housing: each unit's household income, maximum allowable rent and actual rent. It supplements Form BOE-267 or BOE-267-A and is filed with the county Assessor.
Who has to file the Welfare Exemption Supplemental Affidavit for tenant data?
Owners claiming exemption under section 214(g)(1)(C) must file it. If you checked box C(3) in Section 3 of form BOE-267-L, you must complete BOE-267-L2; failure to file results in denial of the exemption.
When is Form BOE-267-L2 due?
By 5:00 p.m. on February 15. The instructions say that for certain properties a late filing penalty under section 270 applies after that date. File it together with your welfare exemption claim.
Do I file one affidavit for several properties?
No. A separate affidavit must be filed for each location on which you seek exemption under section 214(g)(1)(C). Attach additional sheets only when the unit table for that one location runs out of room.
Where do I send the Riverside County welfare exemption affidavit?
Deliver it by mail or in person to your local Assessor-County Clerk-Recorder office; the county's forms cannot be submitted online. The form's header lists PO BOX 751, RIVERSIDE, CA 92502-0751 and (951) 413-2757.
Is the tenant information on this form public?
No. The form states that it is confidential and not subject to public disclosure, and the instructions cite Revenue and Taxation Code section 259.14, under which the Assessor keeps the information confidential.
What fiscal year do I enter on the form?
The fiscal year that follows the January 1 lien date. For example, a timely claim filed in February 2018 would show 2018-2019; entering 2017-2018 would signal a late claim for the preceding year.
Can I fill out Form BOE-267-L2 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 form; you deliver it to the Riverside County Assessor-County Clerk-Recorder by mail or in person.
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