Form BOE-267-H, the Welfare Exemption Supplemental Affidavit for Housing – Elderly or Handicapped Families, is the form a nonprofit organization files with the San Diego County Assessor to support a welfare exemption claim on housing for low- and moderate-income elderly or handicapped families. It is one of the San Diego County property tax forms published by the Assessor's Institutional Exemptions unit, and it travels with the claim on 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 Assessor publishes the original at the official link below.
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What is BOE-267-H?
Housing-Elderly or Handicapped Families (Form BOE-267-H) is the Welfare Exemption Supplemental Affidavit that a nonprofit organization or eligible limited liability company files with the county assessor when it seeks a property tax exemption on housing for elderly or handicapped families that it owns and operates.
The affidavit is required under sections 214(f), 251 and 254.5 of the California Revenue and Taxation Code. It does not stand alone: the form states that it is filed with BOE-267, Claim for Welfare Exemption (First Filing) or BOE-267-A, Claim for Welfare Exemption (Annual Filing). Under section 214(f), the property qualifies only to the extent that the household incomes of the families living there do not exceed the county limits printed in Section 3 of the form.
The form has four parts of content: Section 1 identifies the applicant, Section 2 identifies the property, Section 3 reports household information (the income table, a list of qualified families, a recap of eligible and ineligible families, and the exemption percentage), and Section 4 describes the property's use. It ends with a certification under penalty of perjury. A further page lists qualified households with their income, actual rent and allowable rent.
The claimant also gives each family a copy of BOE-267-H-A, Elderly and Handicapped Families, Family Household Income Reporting Worksheet. The organization keeps the signed worksheets; they are not submitted.
Who needs to file BOE-267-H?
Nonprofit organizations, and eligible limited liability companies, that own and operate housing for elderly or handicapped families and are seeking the welfare exemption on that property file this affidavit with the county assessor, according to the form's instructions.
- A separate affidavit must be filed for each location.
- The income of the occupants must not exceed the limits in the table in Section 3 of the form. The exemption applies only to the extent that household incomes stay within those limits.
- The affidavit goes together with the welfare exemption claim: BOE-267 for a first filing or BOE-267-A for an annual filing.
The form warns that if you do not complete and file it, you may be denied the exemption. Residents of the housing do not file this form; the claimant provides each family with the household income worksheet (BOE-267-H-A) and keeps the signed copy.
When to file BOE-267-H
File the affidavit by 5:00 p.m. on February 15, together with the welfare exemption claim it supplements. The instructions say it must reach the county assessor by February 15 to avoid a late filing penalty under section 270 of the Revenue and Taxation Code.
The version of the form on this page is for fiscal year 2026-2027. The fiscal year follows the lien date (12:01 a.m., January 1) as of which the property's taxable or exempt status is determined. A timely claim filed in February 2026 enters "2026-2027"; an entry of "2025-2026" on a claim filed in February 2026 would signal a late claim for the preceding fiscal year.
Documents you need
- Form BOE-267, Claim for Welfare Exemption (First Filing), or BOE-267-A, Claim for Welfare Exemption (Annual Filing): the claim this affidavit is filed with.
- A copy of the Organizational Clearance Certificate (OCC) with the claim, if this is a first filing.
- Additional sheets for the list of qualified families, if the space on the form is not enough; you may attach a list showing the same information instead of completing it on the form.
- Signed family household income statements (worksheet BOE-267-H-A) from each qualifying family: required to qualify the property, but the organization keeps them for audits and does not submit them.
How to fill out BOE-267-H
Confirm the fiscal year and claim
The form is printed for fiscal year 2026-2027 and is filed with BOE-267 (first filing) or BOE-267-A (annual filing). Prepare one affidavit per location.
Identify the applicant in Section 1
Enter the name of the organization, its mailing address and its Corporate ID or LLC Number. Enter the Organizational Clearance Certificate (OCC) No., and if you have none, check Yes or No for whether you have filed an OCC claim with the BOE.
Identify the property in Section 2
Enter the property's address, city, county and ZIP code, the Assessor's Parcel/Assessment Number(s), and the date the property was acquired.
Review the income limits in Section 3A
Check the maximum income for each household size, 1 through 8 persons. If a dollar amount is missing for any size, contact the County Assessor for the figures.
List qualified families in Section 3B
For each qualifying household, enter the address or unit number, the number of persons in the family and the maximum income for the family; use two lines if two families share a unit. Attach additional sheets if needed.
Complete the recap in Section 3C
Enter the actual number of qualified families, the number of non-qualified families and the total number of families. Non-qualified means occupants who did not sign the statement, refused to report, exceeded the income limit, or a unit not occupied by an elderly or handicapped family.
Calculate the exemption percentage
In Section 3D, enter the percentage that qualified families are of the total number of families, shown as qualified over total. The form's example of 110 of 120 families gives 91.66% as the maximum percentage of value eligible.
Describe the property use in Section 4
Check Yes or No for whether the property includes commercial space, and give a brief description of its use.
Add the contact information
Enter the name, daytime telephone and email address of the person the Assessor should contact during normal business hours. Leave the Assessor's use area blank.
Complete the household list page
On the page headed List of Qualified Households, enter for each household the address or unit, number of persons, household income, actual rent charged the tenant and current allowable rent for the unit, up to 25 lines.
Sign the certification
Print the name and title of the signer, add the date and sign. The certification is made under penalty of perjury under California law.
Review and download the PDF
Check that the fiscal year, parcel numbers and family counts agree across pages. Download or print the completed PDF from FillingPDF and assemble it with the claim as described under How to submit.
How to submit BOE-267-H
The form says to file it with the county assessor, together with the welfare exemption claim (BOE-267 or BOE-267-A), by 5:00 p.m. on February 15.
- San Diego County Assessor, Institutional Exemptions: 1600 Pacific Hwy., Suite 103, San Diego, CA 92101. Telephone: 619-531-5772. This is the office printed on the form; it names no other filing channel.
- Claim form for an Organizational Clearance Certificate: if you do not have an OCC, Form BOE-277, Claim for Organizational Clearance Certificate – Welfare Exemption, is on the State Board of Equalization website (www.boe.ca.gov), or you can request it from the Exemptions Section at 916-274-3430.
Include a copy of the OCC certificate if this is a first filing. Do not send the signed family household income worksheets; the organization keeps them for audits. The form notes that the document is subject to public inspection. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting the signed family household income worksheets (BOE-267-H-A) with the filing; the instructions say to keep them and not submit them.
- Filing one affidavit for several properties; a separate affidavit must be filed for each location.
- Entering the wrong fiscal year: "2025-2026" on a claim filed in February 2026 signals a late claim for the preceding year.
- Missing the 5:00 p.m., February 15 deadline, which can bring a late filing penalty under section 270.
- Omitting a copy of the Organizational Clearance Certificate on a first filing.
- Listing households in Section 3B that do not qualify; the list is only for qualifying households, and others belong in the non-qualified count on the recap.
- Leaving the maximum income table blank without contacting the County Assessor for the figures, which differ by county and change annually.
- Filing the affidavit without the BOE-267 or BOE-267-A claim it supplements, or without the signed certification.
Frequently asked questions
What is Form BOE-267-H?
Form BOE-267-H is the Welfare Exemption Supplemental Affidavit for Housing – Elderly or Handicapped Families. A nonprofit organization or eligible limited liability company files it with the county assessor, together with its welfare exemption claim, for housing it owns and operates for elderly or handicapped families.
When is Form BOE-267-H due?
By 5:00 p.m. on February 15. The instructions say the affidavit must be filed with the county assessor by that date to avoid a late filing penalty under section 270. This edition of the form is for fiscal year 2026-2027.
Do I file BOE-267-H alone?
No. The form is a supplemental affidavit filed with BOE-267, Claim for Welfare Exemption (First Filing), or BOE-267-A, Claim for Welfare Exemption (Annual Filing). If you do not complete and file it, you may be denied the exemption.
Do I need one affidavit for each property?
Yes. The instructions say a separate affidavit must be filed for each location. Each one lists the households at that property and calculates the exemption percentage for it.
Should I send the family income worksheets with the affidavit?
No. The claimant gives each family Form BOE-267-H-A, the Family Household Income Reporting Worksheet, but the organization keeps the signed worksheets in case of audit and does not submit them with the filing.
Where do I file the San Diego County BOE-267-H?
File it with the San Diego County Assessor, Institutional Exemptions, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101, telephone 619-531-5772. The form prints no other channel; call that number if you need to confirm how to deliver it.
What if I do not have an Organizational Clearance Certificate?
In Section 1, check Yes or No for whether you have filed an OCC claim with the BOE. The BOE-277 claim form is on www.boe.ca.gov or from the BOE Exemptions Section at 916-274-3430. A first filing includes a copy of the certificate.
Can I fill out BOE-267-H online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the San Diego County Assessor and does not file the form; you deliver it to the Assessor yourself.
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