Form BOE-267-H-A, the Family Household Income Reporting Worksheet (Elderly or Handicapped), is a statement that occupants of nonprofit housing for low- and moderate-income elderly or handicapped families complete and return to the housing manager. It is one of the San Diego County property tax forms listed on the Assessor's exemption forms page. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original is published by the San Diego County Assessor at arcc.sandiegocounty.gov.
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What is BOE-267-H-A?
Form BOE-267-H-A, Family Household Income Reporting Worksheet (Elderly or Handicapped), is the one-page statement in which an occupant of a housing unit reports the size of the family household and confirms that its income for the prior calendar year did not exceed the limit for that size.
The form's opening text cites Section 214(f) of the Revenue and Taxation Code. Under that section, property owned by nonprofit organizations that provide housing for low- and moderate-income elderly or handicapped families can qualify for the welfare exemption from property taxes for those units whose family household income does not exceed the limits stated on the form. A table printed on the form lists an income limit for family households of 1 to 8 persons.
The worksheet is not filed with the Assessor by the occupant. The occupant returns it to the manager of the organization that provides the housing, so the organization has time to complete the form it must file with the Assessor. The manager keeps the worksheet for the organization's records. The San Diego County Assessor lists the Welfare Exemption (Annual Filing) and Welfare Exemption (First Filing) forms on the same forms page as this worksheet. The form carries the revision mark REV. 02 (05-25).
Who needs to file BOE-267-H-A?
Occupants of units in housing provided by a nonprofit organization for low- and moderate-income elderly or handicapped families complete this worksheet, because the organization needs it to support the welfare exemption for those units.
- Families living in a unit: if more than one person lives in the unit and you consider yourselves a family, you answer Yes on the family question and report the number of persons in the family household on line 1.
- Occupants who are not a family: if you answer No, report on line 1 the number of persons in your own family. Each non-family member must complete a separate statement.
- Housing managers: the manager of the organization receives the signed statements, uses them to complete the form that must be filed with the Assessor, and retains each worksheet for the organization's records.
The form asks for the address or unit number and says not to use P.O. box numbers. It does not say that anyone other than the occupant may sign it.
When to file BOE-267-H-A
The form asks you to complete, sign and return it promptly after you receive it from the housing manager. The reason it gives is timing: the organization needs time to complete the form that must be filed with the Assessor. No calendar due date is printed on the worksheet itself.
The income you certify is for the prior calendar year, so have that figure ready before you start. Line 2 states that the family household income for the prior calendar year did not exceed the income limit shown for the number of persons in your family household. For any filing deadline that applies to the organization's own exemption filing, contact the San Diego County Assessor's office or the housing manager.
How to fill out BOE-267-H-A
Enter the address or unit number
In the address or unit number box, write the address of your unit. The form says not to use P.O. box numbers.
List the name(s) of occupants
In the name(s) of occupants box, write the name of each person living in the unit.
Find your income limit
Look at the table printed on the form, which gives an income limit for a family household of 1 to 8 persons. Use the row for the number of persons in your family household.
Answer the family question
If more than one person lives in the unit, mark Yes or No to whether you consider yourselves a family. If you mark No, each non-family member completes a separate statement.
Complete line 1
On line 1, enter the number of persons in the family household. If you answered No to the family question, enter the number of persons in your family.
Complete line 2
On line 2, enter the income limit shown for the number of persons on line 1. The line states that the family household income for the prior calendar year did not exceed that amount.
Complete the certification
Enter your name, your title and the date. The certification is made under penalty of the laws of the State of California.
Review, sign and download the PDF
Sign the form and check that the unit address, the household size and the line 2 limit agree. Download or print the completed PDF from FillingPDF and return it to the housing manager.
How to submit BOE-267-H-A
The worksheet names one channel: return the completed, signed statement to the manager of the organization that provides your housing.
- To the housing manager: give or send the signed worksheet to the manager. The form prints no mailing address, portal or appointment rule for it, so ask the manager how the organization collects statements.
- Not to the Assessor by the occupant: the organization completes a separate form that must be filed with the Assessor. The Assessor's forms page, with the Welfare Exemption (Annual Filing) and Welfare Exemption (First Filing) forms, is at https://arcc.sandiegocounty.gov/content/arcc/home/divisions/assessor/assessor-forms.html.
- Record keeping: a note printed on the form tells the manager to retain it for the organization's records, so keep a copy for yourself if you want one.
The form does not mention a fee. FillingPDF lets you fill out and download the PDF; submission follows the channel above.
Common mistakes to avoid
- Writing a P.O. box in the address or unit number box; the form says no P.O. box numbers.
- Answering Yes to the family question when occupants are not a family; non-family members must each complete a separate statement.
- Entering the wrong number of persons on line 1, which then leads to the wrong income limit on line 2.
- Entering on line 2 an amount that does not match the limit shown for the number of persons in the family household.
- Reporting income for the current year instead of the prior calendar year on line 2.
- Leaving the certification unsigned or without the name, title and date.
- Returning the worksheet to the Assessor instead of to the manager of the organization that provides the housing.
Frequently asked questions
What is Form BOE-267-H-A?
Form BOE-267-H-A is the Family Household Income Reporting Worksheet for elderly or handicapped families. An occupant uses it to report household size and certify that prior-calendar-year income did not exceed the stated limit, so the housing organization can complete the form it files with the Assessor.
Who has to complete the Family Household Income Reporting Worksheet?
Occupants of units in housing that a nonprofit organization provides for low- and moderate-income elderly or handicapped families complete it. The housing manager collects the signed statements. Occupants who are not a family each complete a separate statement.
Where do I send Form BOE-267-H-A?
Return it to the manager of the organization that provides your housing. The form prints no address or portal and says the organization completes a separate form to file with the Assessor. The manager retains your worksheet for the organization's records.
When is the income worksheet due?
The form asks you to complete, sign and return it promptly, so the organization has time to complete the form it must file with the Assessor. No calendar date is printed on the worksheet. Ask your housing manager if the organization has its own cutoff.
What income do I report on line 2?
Line 2 does not ask you to enter your actual income. You enter the income limit shown on the form for the number of persons in your family household, certifying that your income for the prior calendar year did not exceed it.
What if the people in my unit are not a family?
Answer No to the family question and report on line 1 the number of persons in your own family. Each non-family member must complete a separate statement, rather than sharing one worksheet.
Can I fill out Form BOE-267-H-A online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not connected to the San Diego County Assessor, and does not submit the worksheet; you return it to your housing manager.
Is this worksheet the same as the welfare exemption claim?
No. The worksheet only reports household income for a unit. The organization uses it to complete the form that must be filed with the Assessor. The Assessor's forms page lists Welfare Exemption (Annual Filing) and Welfare Exemption (First Filing) as separate forms.
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