Form BOE-269-AH, the Claim for Veterans' Organization Exemption, is filed with the Riverside County Assessor-County Clerk-Recorder to claim exemption from property tax on property used by a veterans' organization. It is one of the Riverside County property tax forms, and it is filed for each property location and each year. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the Assessor-County Clerk-Recorder.
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What is BOE-269-AH?
Form BOE-269-AH, Claim for Veterans' Organization Exemption, is the claim that a veterans' organization signs and files with the Riverside County Assessor-County Clerk-Recorder to obtain the Veterans' Organization Exemption from property tax for a property it owns or operates.
The form identifies the organization, the property and its use. It asks for the address, the date the property was put to exempt use, the fiscal year of the claim, the Assessor's parcel number, and a description of land and of buildings or improvements. It also asks about leasing, sales to members or the public, planned capital investment, and a set of statements about charitable use. The claim ends with a certification under penalty of perjury under California law.
The printed instructions add several rules. An organization seeking the exemption must first file a claim with the State Board of Equalization (Board) for an Organizational Clearance Certificate (OCC), and the Assessor may not approve the exemption until a valid OCC has been issued. An organization claiming the exemption for real property must have recorded its ownership interest by the lien date (12:01 a.m., January 1) in the recorder's office of the county where the property is located, under Revenue and Taxation Code section 261.
Personal property owned by a veterans' organization is exempt under Revenue and Taxation Code section 215, and the instructions say no claim form is required for it.
Who needs to file BOE-269-AH?
An officer or duly authorized representative of a veterans' organization that owns property in Riverside County and seeks the Veterans' Organization Exemption signs and files this claim with the Assessor.
- Owner and operator are the same organization: only one claim is signed and filed for each property location.
- Owner and operator are different: the owner and the operator each complete and sign a separate claim, and each must meet all of the requirements for the exemption.
- More than one property: a separate claim form is completed and filed for each property for which exemption is sought.
- Organization no longer at the location: check the box at the top of the form, enter the date vacated, then sign and return the form to the Assessor.
The form asks you to check the statements that apply, including that the property is owned by a veterans' organization chartered by the Congress of the United States and is used for the actual operation of the charitable activity. Do not file this claim for personal property owned by the organization: the instructions state it is exempt under section 215 and needs no claim form.
When to file BOE-269-AH
To receive the full exemption, file the claim by 5:00 p.m. on February 15, or within 30 days of the date of the Notice of Supplemental Assessment, whichever comes first. A claim must be filed each year.
Late claims receive a reduced benefit. When a claim is filed between February 16 of the current year and January 1 of the following calendar year, only 90 percent of any tax, penalty or interest may be canceled or refunded; if filed after that, only 85 percent. The instructions also set a cap on the tax, penalty and interest for a given year; ask the Assessor for the current figure.
A claim filed on time is treated as timely even if the Board has not yet issued the Organizational Clearance Certificate. The fiscal year on line 4 follows the January 1 lien date: a timely claim filed in February 2011, for example, would enter "2011-2012".
Documents you need
- A copy of the Organizational Clearance Certificate (OCC) issued by the State Board of Equalization, and a copy of the finding sheet issued by the Board. If you have no OCC yet, answer on the form whether you have filed a claim for one.
- Financial statements relating exclusively to this property's location: an operating statement (income, expenses) and a balance sheet (assets, liabilities) for the calendar or fiscal year immediately preceding the claim year.
- A copy of any lease or agreement, if any portion of the property is rented, leased or used by another person or organization (line 7(a)). If filed in prior years, attach only later extensions, modifications and changes.
- A list of equipment or other property leased, rented or consigned to the claimant, with lessor or consignor name and address and quantity and description (line 7(b)), if the answer is Yes.
- A list of the name of each user, frequency of use and square footage used, if persons or organizations other than the claimant use the property (line 6).
- Additional sheets, if needed, for the legal description or map book, page and parcel number (line 5) and for lists of buildings and improvements.
How to fill out BOE-269-AH
Note the filing deadline and status box
Confirm the claim will be filed by 5:00 p.m. on February 15 or within 30 days of the Notice of Supplemental Assessment. If you no longer seek an exemption at this location, check the box at the top and enter the date vacated.
Identify the organization
Under Identification of Applicant, enter the name of the organization, corporate ID number (if any), mailing address, city, state and ZIP code, and the corporate name and organizational formative document. Check the box if anything changed within the last year.
Enter the OCC information
Enter the Organizational Clearance Certificate (OCC) number and attach copies of the certificate and the Board's finding sheet. If you have no OCC, answer Yes or No on whether you have filed a claim for one.
Answer the prior year filings
State whether the organization filed for the welfare exemption in this county in prior years. If Yes, enter the latest year filed and the exact name under which it filed.
Complete lines 1 to 4
Line 1: property address. Line 2: whether this is a new location this year. Line 3: date put to exempt use (MM/DD/YYYY). Line 4: fiscal year of claim, formatted 20__ - 20__.
Describe the real property on line 5
Enter the acquisition date (MM/DD/YYYY) and Assessor's parcel number. For land, give the area in acres or square feet and the primary and incidental use; for buildings or improvements, give the name or number, floors, construction type and uses. Leave personal property unlisted.
State ownership on line 6
Check owner and operator, owner only or operator only, and check whether you claim exemption on all land and/or buildings and improvements. Attach a list of other users with frequency and square footage.
Add a contact person
Enter the name, daytime phone number and email address of the person the Assessor should contact during normal business hours.
Answer lines 7 to 9
Line 7: leased or rented property, answering (a) and (b) and attaching agreements and lists. Line 8: sales to members or the public, with hours per week and articles sold. Line 9: planned capital investment, explaining if Yes.
Check the statements on line 10
Check each statement that applies about the congressional charter, charitable use, absence of private benefit, and fraternal, lodge or social club use.
Prepare financial statements for line 11
Attach the operating statement and balance sheet for the year preceding the claim year, limited to this property's location and operations.
Review, sign and download the PDF
Enter the name and title of the person making the claim, then sign and date under the certification. Download or print the completed PDF from FillingPDF, keep a copy and assemble the package described under How to submit.
How to submit BOE-269-AH
The claim is filed with the Riverside County Assessor-County Clerk-Recorder by mail or in person; the agency'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: deliver it to your local Assessor-County Clerk-Recorder office. The form gives no street addresses; contact the office at (951) 413-2757 or see www.rivcoacr.org.
Print the form in black ink on 8 1/2" x 11" white paper, sign it, and attach the supporting documents listed under required documents. Keep a copy of the claim and attachments. The instructions recommend submitting that retained copy to the Assessor so the date and the Assessor's or designee's signature can be entered as a record of filing. The Assessor will supply claim forms on request. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after February 15 (or after 30 days from the Notice of Supplemental Assessment) and expecting the full exemption; late claims cancel or refund only 90 or 85 percent of tax, penalty and interest.
- Leaving questions blank. The instructions say to answer every question, using "no," "none," or "not applicable" where needed, and that blanks may result in denial.
- Omitting the financial statements; the Assessor will not process the claim until they are received.
- Entering the wrong fiscal year on line 4; a prior-year entry such as "2010-2011" on a claim filed in February 2011 signals a late claim.
- Filing one claim when the owner and operator are different organizations; each must sign and file a separate claim.
- Including investment income, gifts or expenses of the whole organization in the operating statement instead of only the property's own receipts and costs.
- Filing a single claim for several properties; a separate claim is needed for each property.
- Claiming real property exemption without having recorded the ownership interest by the January 1 lien date in the county recorder's office.
- Attempting to submit the form online; the agency's forms must be delivered by mail or in person.
Frequently asked questions
What is Form BOE-269-AH?
Form BOE-269-AH is the Claim for Veterans' Organization Exemption filed with the Riverside County Assessor-County Clerk-Recorder. A veterans' organization uses it to claim exemption from property tax on property it owns or operates, one claim per property location.
When is the Riverside County veterans' organization exemption claim due?
By 5:00 p.m. on February 15, or within 30 days of the date of the Notice of Supplemental Assessment, whichever comes first. A claim is needed each year. Later claims get only 90 or 85 percent of the tax, penalty and interest canceled or refunded.
Do I need an Organizational Clearance Certificate before filing?
You must claim one from the State Board of Equalization, and the Assessor cannot approve the exemption until a valid OCC is issued. A timely claim is still treated as timely if the OCC has not yet arrived. Claim form BOE-279 is on www.boe.ca.gov.
What do I attach to Form BOE-269-AH?
Attach copies of the OCC and the Board's finding sheet, plus an operating statement and balance sheet for the preceding year for this location. Add leases, lists of lessors or other users when lines 6 or 7 call for them. The claim is not processed without the financial statements.
Where do I send the claim?
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 agency's forms do not allow online submission. For questions call (951) 413-2757.
Who signs the claim when the owner and operator differ?
Each signs a separate claim. An officer or duly authorized representative of the owning organization signs the owner's claim, and one from the operating organization signs and files its own. If one organization owns and operates, a single claim covers the location.
Do I have to list personal property on the claim?
No. The form and instructions say personal property owned by a veterans' organization is exempt under Revenue and Taxation Code section 215, so it need not be listed and no claim form is required for it.
Can I fill out Form BOE-269-AH 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 claim with the Assessor; you deliver it by mail or in person.
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