Form BOE-267, Claim for Welfare Exemption (First Filing), is the claim an organization files with the San Diego County Assessor to request the welfare exemption from property tax on a property location. It is one of the San Diego County property tax exemption forms handled by the Assessor's Institutional Exemptions office, and it is used for new locations or in place of the preprinted claim form BOE-267-A. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by the San Diego County Assessor.
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What is BOE-267?
Form BOE-267, Claim for Welfare Exemption (First Filing), is the claim that an organization files with the San Diego County Assessor to request the welfare exemption from property tax on a property location, for new locations or in place of preprinted claim form BOE-267-A.
The welfare exemption is jointly administered by the State Board of Equalization (BOE) and the County Assessor. The BOE reviews the organization's qualifications and issues an Organizational Clearance Certificate (OCC); the Assessor reviews how the property is used and makes the final determination on the exemption. The claim is made under sections 4(b) and 5 of Article XIII of the California Constitution and sections 214, 254.5 and 259.5 of the Revenue and Taxation Code.
The form asks for the organization's identity and OCC number, whether it has filed in the county before, the property and its use (real property, personal property or a taxable possessory interest), any store, thrift shop or housing on the property, unrelated business taxable income, planned expansion and financial statements. It ends with a certification signed under penalty of perjury. The form states that it is subject to public inspection.
Several companion forms are named on it: BOE-267-A (Annual Filing), the supplemental affidavits BOE-267-H, BOE-267-L, BOE-267-L1, BOE-267-O and BOE-267-R, and the OCC claims BOE-277 and BOE-277-LLC. The PDF also includes the Assessor's instruction sheet (STDS-83, REV. 12/25) and a copy of BOE-267-O.
Who needs to file BOE-267?
Organizations organized and operated for religious, hospital, scientific or charitable purposes that are claiming the welfare exemption in San Diego County for the first time, or for a new location, use this form. The instruction sheet lists it for "new accounts (first time filing in San Diego County)".
- Property owners. The claim is filed by the organization that owns the property.
- Lessees of public land. Where real property is leased from a public owner (a local, state or federal agency), the lessee organization that holds a taxable possessory interest files the claim.
- One claim per location. A separate claim form must be completed and filed for each property location.
An officer or duly authorized representative of the organization must sign. The claimant name and the ownership title of the real property must be exactly the same, except for limited partnerships.
Organizations new to California that are not yet eligible for the exemption in any county must first claim an OCC from the BOE; nonprofits use BOE-277 and limited liability companies use BOE-277-LLC. You may file with the Assessor before the OCC arrives. The form itself refers to BOE-267-A for the annual filing.
When to file BOE-267
File the claim on or before February 15 each year to receive the full exemption; the form must be filed by 5:00 p.m. on that date. The version provided is for fiscal year 2026-2027, and the Assessor's sheet gives February 15, 2026 as the due date.
A claim filed between February 16 and January 1 of the following calendar year, or later, allows only a reduced share of any tax, penalty or interest to be canceled or refunded; the instructions on the form give the exact percentages. For real property acquired after the January 1 lien date, the claim must be filed within 90 days from the first day of the month following the month of acquisition, or by February 15 of the following calendar year, whichever is earlier (section 271).
Enter the fiscal year correctly. A timely claim filed in February 2026 uses "2026-2027"; "2025-2026" would signal a late claim for the preceding year. A timely claim stays timely even if the OCC has not yet been issued.
Documents you need
- 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; the claim may be filed before the OCC arrives if you have filed for it.
- Activities statement with supporting documentation describing the organization's activities and purpose at the location, such as a calendar of events, pamphlets, brochures or web pages.
- Copy of the Articles of Incorporation and other formative documents.
- Copy of tax exemption letters from the California Franchise Tax Board or the Internal Revenue Service.
- Financial statements for the calendar or fiscal year before the claim year, including an operating statement (income and expenses) and balance sheet (assets and liabilities) relating only to the property.
- BOE-267-O, Supplemental Affidavit, if any part of the real property is used or operated by someone other than the claimant.
- For taxable possessory interest: a copy of the current lease agreement.
- For low-income housing: BOE-267-L (nonprofit or LLC owner) or BOE-267-L1 (limited partnership), plus a Supplemental Clearance Certificate from the BOE, a deed restriction or regulatory agreement, and, for limited partnerships, the Limited Partnership Agreement with all amendments.
- For elderly or handicapped housing: BOE-267-H, unless care or services are provided or federal financing applies, in which case documentation on the financing or services.
- Rehabilitation Affidavit (BOE-267-R) for rehabilitation housing, living quarters tied to a rehabilitation program, or a thrift shop in a formal rehabilitation program.
- For other living quarters: documentation that the housing is incidental to and reasonably necessary for the exempt purposes.
- If property generates unrelated business taxable income: IRS filings for the preceding fiscal year and the statements listed under Section 6.
- For personal property used by others or equipment leased from others: the descriptions, lists and lease or agreement copies requested in Section 3.
- Permits and inspection approvals.
How to fill out BOE-267
Confirm fiscal year and deadline
The form is printed for fiscal year 2026 - 2027 and must be filed by 5:00 p.m., February 15. Check that the year matches the lien date for which you are claiming.
Enter the organization's details
Write the legal name, mailing address, city, state and ZIP code, website (if any), Corporate or LLC ID No. (if any) and FEIN/EIN. Check any item changed within the last year: mailing address, organization name or formative document.
Provide OCC and prior filing information
Enter the Organizational Clearance Certificate (OCC) number. If you have none, answer whether you have filed an OCC claim with the Board. Under Prior Year Filings, answer Yes or No and give the latest year filed.
Identify the property in Section 1
Enter the property address, city and Assessor's Parcel/Assessment Number(s), whether it is a new location, and the date it was put to exempt use (MM/DD/YYYY). Check the property types in line 1d.
Complete the real property section
Section 2 applies only if you checked Real Property: date acquired, land area in acres or square feet, buildings, primary and incidental use, and whether anyone else uses the property. If Yes, attach BOE-267-O.
Complete personal property or possessory interest
Section 3 (personal property) and Section 4 (taxable possessory interest) apply only if checked in 1d. Describe the property and use, answer the leased or used-by-others questions, and for Section 4 attach the current lease and name the public owner.
Describe use of the property
In Section 5, answer Yes or No for a store or thrift shop, living quarters, low-income housing and elderly or handicapped housing. Where Yes, give the details and attach the form or documents named on each line.
Answer income and expansion questions
Section 6 asks about unrelated business taxable income; if Yes, attach the four listed items. Section 7 asks about planned capital investment within the next year; if Yes, explain.
Attach financial statements
Section 8 requires an operating statement and balance sheet relating only to the property, for the year before the claim year. Note any pro-rated personnel or administrative expenses.
Answer Section 9 and give a contact
Check Yes or No on the three exempt activity and use statements. Enter the name, title, daytime telephone and email of the person to contact.
Review, sign and download the PDF
Complete the certification: signature of claimant, title, name of person making the claim and date. Then download or print the completed PDF from FillingPDF, sign it in original ink and assemble the package described under How to submit.
How to submit BOE-267
You submit Form BOE-267 by mail to the San Diego County Assessor; the form names no other channel.
- By mail: San Diego County Assessor, ATTN: Institutional Exemptions, 1600 Pacific Highway, Suite 103, San Diego, CA 92101. Questions: (619) 531-5772.
- Signatures: all signatures must be original.
- Receipt: if you need a receipt, send a second set of forms and a pre-addressed, stamped envelope; the office will receipt and return them.
- Mailing address for notices: indicate a mailing address if it differs from the location claimed; all communications about exemptions on the property go there.
Send all required documents with the claim. A claim without them will be denied as an incomplete filing (section 260), and the claim is not processed until the Assessor receives the financial statements.
The OCC is requested separately from the BOE, not the Assessor. Nonprofits file BOE-277 and limited liability companies file BOE-277-LLC, available at www.boe.ca.gov or from the Exemptions Section at 1-916-274-3430.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving questions blank; all questions must be answered, using "not applicable" where needed, or the claim may be denied.
- Entering the wrong fiscal year; a February 2026 claim for 2026-2027 should not say "2025-2026", which signals a late claim.
- Filing without the supporting documents, which leads to denial as an incomplete filing under section 260.
- Omitting the financial statements; the claim will not be processed until the Assessor receives them.
- Using a claimant name that differs from the ownership title of the real property (limited partnerships excepted).
- Submitting copied signatures; all signatures must be original.
- Using one claim for several property locations instead of a separate claim for each.
- Answering Yes to use by another organization or person but not submitting BOE-267-O for every user of the real property.
- Failing to show to the Assessor that ownership was recorded as of the January 1 lien date, which waives the exemption.
Frequently asked questions
What is Form BOE-267, Claim for Welfare Exemption (First Filing)?
It is the claim an organization files with the San Diego County Assessor to request the welfare exemption from property tax on a property location. It is used for new locations or in place of the preprinted claim form BOE-267-A, and it ends with a certification under penalty of perjury.
When is the welfare exemption claim due in San Diego County?
By 5:00 p.m. on February 15 each year for the full exemption; the cover sheet gives February 15, 2026 for fiscal year 2026-2027. A later claim allows only a reduced share of tax, penalty and interest to be canceled or refunded.
Do I need an Organizational Clearance Certificate before filing?
You can file with the Assessor before you receive it. A claim filed on time is considered timely even if the OCC has not arrived, but the Assessor cannot approve the exemption until a valid OCC is issued. Request it from the State Board of Equalization.
What documents must I attach to a first filing?
New accounts include a copy of the OCC, an activities statement, Articles of Incorporation, tax exemption letters, financial statements and permits and inspection approvals. Housing, rehabilitation and shared-use properties need additional affidavits. A claim missing documents is denied as incomplete.
Where do I mail Form BOE-267?
Mail it to San Diego County Assessor, ATTN: Institutional Exemptions, 1600 Pacific Highway, Suite 103, San Diego, CA 92101. The phone number is (619) 531-5772. All signatures must be original.
Do I file one claim for all my properties?
No. A separate claim form must be completed and filed for each property location for which exemption is sought. The claim must also give information on all uses of the property, including use by other organizations or persons.
Who signs Form BOE-267?
An officer or duly authorized representative of the organization signs the certification. The signature block asks for the claimant's signature, title, the name of the person making the claim and the date, and signatures must be original.
Can I fill out Form BOE-267 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Assessor and does not file the claim; you mail it to the Assessor with the required documents.
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