Form BOE-267-O, the Welfare Exemption Supplemental Affidavit, Organizations and Persons Using Claimants Real Property, is the affidavit an owner of real property files when another organization or person uses that property and the owner seeks the welfare exemption from the Riverside County Assessor-County Clerk-Recorder. It is one of the Riverside County property tax forms and is filed with the claim itself, either Form BOE-267 (first filing) or Form BOE-267-A (annual filing). 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 and receives the filing through its own channels.
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What is BOE-267-O?
Form BOE-267-O, Welfare Exemption Supplemental Affidavit, Organizations and Persons Using Claimants Real Property, is the affidavit on which the owner of real property reports every other organization or person that uses the property, so the assessor can decide how the property is used and by whom.
The county assessor uses the answers to apply the welfare exemption, which requires that property be used exclusively for religious, charitable, hospital or scientific purposes by qualifying organizations. The instructions explain that the owner does not have to be the only user: an owner may let other organizations use the property and still qualify if the owner and the user are both organized for exempt purposes and the property is used for exempt purposes.
The form is a supplement, not a claim. It is filed with BOE-267, Claim For Welfare Exemption (First Filing) or BOE-267-A, Claim For Welfare Exemption (Annual Filing), and it is issued here by the Riverside County Assessor-County Clerk-Recorder.
Its structure is simple. Section 1 identifies the claimant and the property. Section 2 gives the total number of users, then Part A for every user and Part B only for users on whose portion of the property exemption is requested. A certification signed under penalty of perjury closes the form, which is subject to public inspection.
The assessor may audit or verify the property's use under Revenue and Taxation Code section 254.5(b)(2) to check that both owner and user meet the requirements of section 214.
Who needs to file BOE-267-O?
The owner of real property (the claimant) files Form BOE-267-O when another organization or person uses that property. The instructions require a separate affidavit for each location.
- Claimants filing a first-time claim: file it with Form BOE-267.
- Claimants filing annually: file it with Form BOE-267-A.
- Owners with several users: list every user in Part A, attaching additional copies of the form if necessary, and complete Part B only for users on whose portion exemption is requested.
The user's own status matters for Part B. Organizations using the property more than once a week must be exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code or from state franchise or income tax under section 23701d of the Revenue and Taxation Code. Organizations using the property once a week or less may also be exempt under 501(c)(4) of the Internal Revenue Code or section 23701f or 23701w of the Revenue and Taxation Code.
If the property is used by another party and this form is not completed, the instructions state that the claimant/owner will be denied the exemption. The form is signed by the claimant, with name and title.
When to file BOE-267-O
File the affidavit by 5:00 p.m. on February 15, the date printed on the form. The instructions explain that the affidavit supplements the claim for welfare exemption, which must be filed with the county assessor by February 15 to avoid a late filing penalty under Revenue and Taxation Code section 270.
The affidavit travels with the claim: it is filed with the first-filing claim (BOE-267) or with the annual claim (BOE-267-A). The form is for a specific fiscal year, entered at the top as 20__ — 20__. Section 2 asks you to report users during the calendar year immediately preceding the fiscal year of the claim. The form prints no processing time.
Documents you need
- A copy of the current lease or agreement for each user, only if it was not submitted with a previous filing and exemption is requested on the portion that user occupies.
- A copy of the user's tax exempt status letter for each user with Part B completed, when filing with Form BOE-267 (First Filing) and the letter was not submitted earlier.
- A copy of the tax exempt status letter for each new user not previously reported to the assessor, when filing with the annual Form BOE-267-A.
- Additional documents the assessor may request for a user without an Organizational Clearance Certificate (OCC), as the form notes for the "No" answer to item d.
- Additional copies of Form BOE-267-O, if you have more users than one form holds.
How to fill out BOE-267-O
Enter the fiscal year and filing type
At the top, write the fiscal year as 20__ — 20__ and check whether this affidavit is filed with BOE-267 (First Filing) or BOE-267-A (Annual Filing).
Identify the claimant and property
In Section 1, enter the legal name of the organization, the corporate ID number for a nonprofit corporation or the Secretary of State number for an LLC, the property address, city and Assessor's Parcel/Assessment Number. Use one affidavit per location.
State the total number of users
In Section 2, enter the Total Number of Users: the organizations and persons, other than the claimant, using the property. Report users during the calendar year immediately preceding the fiscal year of the claim.
Name each user and contact
In Part A, enter the user number, then item a (name, including any DBA name) and item b (phone number or email address).
Mark new users and start date
In item c, check Yes or No for a new user this year. If Yes, enter the date use began.
Describe the property used
In item d, describe the type of property and portions used, including room number(s), suite number(s) and square footage.
Answer the lease and exemption questions
In item e, check whether the current lease or agreement is attached, or check the box for a previous filing or no written agreement. In item f, check Yes or No for exemption on that user's portion.
Complete Part B for exemption users
Only if item f is Yes: describe all primary and incidental uses (a), the frequency of use such as daily or twice per week (b), and the rent or fees received, with amount and frequency (c).
Add OCC, purpose and tax status
In Part B, item d, check Yes and enter the OCC number or No. In item e check the purposes (Charitable, Religious, Hospital, Scientific, Other with explanation). In item f check the user's tax exempt status or Not Tax Exempt/Government Agency.
Repeat for each user
Complete Part A, and Part B where required, for every user, using the second block and additional copies of the form if needed.
Sign the certification
Enter the claimant's name and title, sign and date. The certification is made under penalty of perjury under California law.
Review and download the PDF
Check the user count, parcel number and attachments, then download or print the completed PDF from FillingPDF and submit it as described under How to submit.
How to submit BOE-267-O
The county says its forms do not allow online submission and must be delivered by mail or in person to your local Assessor-County Clerk-Recorder office.
- By mail: Peter Aldana, County of Riverside Assessor-County Clerk-Recorder, PO BOX 751, RIVERSIDE, CA 92502-0751, as printed on the form.
- In person: deliver it to your local Assessor-County Clerk-Recorder office; the form lists (951) 413-2757 and www.rivcoacr.org for contact.
Send the affidavit together with the claim it supplements (Form BOE-267 or BOE-267-A) and the attachments described under required documents. The county's forms page asks that forms be printed in black ink on 8 1/2" x 11" white paper. The filing must reach the assessor by 5:00 p.m. on February 15. FillingPDF lets you fill out and download the PDF; submission follows the county's channels above.
Common mistakes to avoid
- Leaving the affidavit out when another party uses the property; the instructions say the claimant/owner will be denied the exemption.
- Using one affidavit for several locations; a separate affidavit must be filed for each location.
- Reporting users from the wrong period; Section 2 asks for users during the calendar year immediately preceding the fiscal year of the claim.
- Answering Yes to item f in Part A but not completing Part B for that user.
- Omitting the current lease or agreement when exemption is requested on a user's portion and it was not submitted with a previous filing.
- Not attaching the tax exempt status letter for a user in a first filing, or for each new user in an annual filing.
- Checking only 501(c)(4), 23701f or 23701w for a user that uses the property more than once a week; those users must be 501(c)(3) or 23701d.
- Describing the user's property without room or suite numbers and square footage in Part A, item d.
- Missing the 5:00 p.m., February 15 deadline, which can bring a late filing penalty under Revenue and Taxation Code section 270.
- Trying to submit the form online when the county accepts it only by mail or in person.
Frequently asked questions
What is Form BOE-267-O used for?
Form BOE-267-O is the Welfare Exemption Supplemental Affidavit that a property owner files when another organization or person uses its real property. The assessor uses it to determine how the property is used and by whom when deciding on the welfare exemption.
Who has to file the BOE-267-O in Riverside County?
The owner of the real property (the claimant) files it whenever someone else uses that property, with a separate affidavit for each location. If the form is not completed and another party uses the property, the owner will be denied the exemption.
What is the deadline for Form BOE-267-O?
The form says it must be filed by 5:00 p.m. on February 15. The instructions add that the supplemented claim must be filed with the county assessor by February 15 to avoid a late filing penalty under Revenue and Taxation Code section 270.
Which claim form do I file BOE-267-O with?
It is filed with Form BOE-267, Claim For Welfare Exemption (First Filing), or with Form BOE-267-A, Claim For Welfare Exemption (Annual Filing). Check the matching box at the top of the affidavit.
Can I submit the BOE-267-O online to Riverside County?
No. The county says its forms do not allow online submission and must be delivered by mail or in person to your local Assessor-County Clerk-Recorder office. The form lists PO BOX 751, RIVERSIDE, CA 92502-0751 as the mailing address.
Do I need to attach a lease for every user?
Only when you request exemption on that user's portion and the lease or agreement was not submitted with a previous filing. If you do not seek exemption on that portion, lease submission is not necessary, though the assessor may ask for square footage details.
Does a user need an Organizational Clearance Certificate?
No. The instructions say a user is not required to hold an OCC. If the user has none, check No in Part B, item d; the assessor may then request additional information.
Can I fill out Form BOE-267-O 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 affidavit; you deliver it to the Assessor-County Clerk-Recorder by mail or in person.
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