Form BOE-267-L-A, the Family Household Income Reporting Worksheet (Lower income, 140% AMI), is a statement in which a household reports whether its income stays within the lower income limit or the 140 percent of area median income (AMI) limit. The San Diego County Assessor/Recorder/County Clerk publishes it among its property tax exemption and exclusion forms, so it is one of the San Diego County property tax forms tied to the Welfare Exemption. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF lives at the County's website.
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What is BOE-267-L-A?
Form BOE-267-L-A, Family Household Income Reporting Worksheet (Lower income, 140% AMI), is the worksheet in which a household living in lower income housing states its income category so the organization that provides the housing can support a claim for the Welfare Exemption from property taxes.
The form explains its legal setting. Section 214(g) of the California Revenue and Taxation Code lets property owned by nonprofit organizations or eligible limited liability companies that provide housing for lower income households qualify for the Welfare Exemption, for those units whose family household income does not exceed the stated limits. Under section 214(g)(2)(A)(iii) or (iv), units in property that receives low-income housing tax credits under Internal Revenue Code Section 42, or that is owned by a community land trust (CLT) and leased to a lower income household, keep their exemption when the occupants were lower income households at move-in and their income later rose to no more than 140 percent of AMI. The form calls these "over-income" tenants.
The worksheet is a household statement, not the exemption claim itself. The organization uses the answers to complete the form it must file with the County Assessor. The Assessor's forms page lists the Welfare Exemption (First Filing) and Welfare Exemption (Annual Filing) forms separately.
Who needs to file BOE-267-L-A?
The main group is households that live in units of a nonprofit organization or an eligible limited liability company that provides housing for lower income households and claims the Welfare Exemption. The organization's manager passes the worksheet to the household, and the household completes and signs it.
The form is aimed in particular at:
- households whose income is at or below the lower income limit for their household size;
- "over-income" tenants whose income has risen above the lower income limit but is not greater than 140 percent of AMI, in property with low-income housing tax credits under Internal Revenue Code Section 42 or in a community land trust (CLT) property leased to a lower income household;
- households whose income exceeds the 140% AMI limit, who check the third box in Section 3.
The household returns the statement to an officer or the manager of the organization on whose property it lives. The manager keeps the form for the organization's records. The form does not describe who may sign for a household member; the certification is made by the person who signs it.
When to file BOE-267-L-A
Complete, sign and return the worksheet promptly once the organization that provides your housing gives it to you. The form explains why: the organization needs time to complete the form it must file with the County Assessor to claim the property tax exemption on qualifying units.
Section 3 asks which income limit applies to your household income for a calendar year, with the year written in the blank after "20". Section 4, line 2 refers to the prior calendar year. No separate due date is printed on the worksheet, so the organization's manager sets the practical deadline. The Assessor's filing dates for the organization's own exemption form are not stated on this worksheet.
How to fill out BOE-267-L-A
Enter your address or unit number
In Section 1, write the address or unit number of your household. Do not use a P.O. box number.
List the household occupants
In Section 2, write the names of the persons who make up your household. Use the table beside it to find the lower income limit and the 140% AMI limit for that number of persons, from 1 to 8.
Write the calendar year
In Section 3, complete the blank after "20" with the calendar year to which your household income applies.
Check the applicable income box
In Section 3, check one box: does not exceed the lower income limit, exceeds the lower income limit but is not greater than 140% of AMI, or exceeds the 140% AMI limit. Count income as the instructions on page 2 define it.
Enter the number of persons
In Section 4, line 1, enter the number of persons in your family household. It should match the number of persons listed in Section 2.
Enter the income limit
In Section 4, line 2, enter the income limit shown for your household size, either the lower income limit or the 140% AMI limit, in the blank after the dollar sign.
Sign, print your name and date
Under the certification, sign, print your name and enter the date. The statement is made under penalty of the laws of the State of California.
Review and download the completed PDF
Check that the household size, box and limit agree. Download or print the completed PDF from FillingPDF and return it to the manager of your housing organization as described under How to submit.
How to submit BOE-267-L-A
You do not file this worksheet with the County yourself. The form names one channel: return the signed statement promptly to an officer or the manager of the organization on whose property you live.
- Return to the organization: give or send the completed, signed worksheet to the manager or an officer of the organization that provides the housing. The form gives no address, portal or appointment process.
- What happens next: the organization uses the answers to complete the form it must file with the County Assessor. The manager retains this worksheet for the organization's records, as the note at the bottom of page 1 states.
- Where the organization files: the San Diego County Assessor's forms page lists the Welfare Exemption (First Filing) and Welfare Exemption (Annual Filing) forms under Institutional Exemptions.
FillingPDF lets you fill out and download the PDF; submission follows the channel above.
Common mistakes to avoid
- Writing a P.O. box in Section 1; the form says no P.O. box numbers, and it asks for the address or unit number of your household.
- Listing names in Section 2 that do not match the number of persons entered on Section 4, line 1; the form says the two should match.
- Entering on Section 4, line 2 an income limit that is not the one shown for your household size, or one that does not match the box checked in Section 3.
- Checking a Section 3 box that does not fit your household income and household size, such as the lower income box when income exceeds that limit.
- Leaving out income the instructions list, such as periodic Social Security, pension or disability payments, or alimony and child support.
- Counting items the instructions exclude, such as casual or irregular gifts, medical reimbursements, inheritances or educational scholarships paid directly to the student or school.
- Leaving the certification unsigned or without a printed name and date.
- Waiting to return the worksheet; the form asks for prompt return so the organization has time to complete the form for the County Assessor.
Frequently asked questions
What is Form BOE-267-L-A used for?
Form BOE-267-L-A is a household income statement for lower income housing. A tenant reports whether household income is within the lower income limit or the 140% AMI limit, so the housing organization can complete the form it files with the County Assessor for the Welfare Exemption.
Who fills out the Family Household Income Reporting Worksheet?
The household living in the unit completes and signs it. The form tells the occupant to return it to an officer or the manager of the organization on whose property they live, and the manager keeps it for the organization's records.
Where do I send Form BOE-267-L-A?
Return it to the manager or an officer of the organization that provides your housing. The worksheet gives no address for the County, because the organization uses it to complete the form it must file with the County Assessor.
What counts as household income on this worksheet?
Income includes wages and tips, net business or rental income, interest and dividends, periodic payments such as Social Security and pensions, unemployment and disability pay, public assistance (excluding shelter and utilities), alimony and child support, and Armed Forces pay. The instructions say the list is not limited to these.
What is not counted as income on Form BOE-267-L-A?
The instructions exclude casual or irregular gifts, medical expense reimbursements, lump-sum additions such as inheritances and insurance payments, certain educational scholarships and veteran tuition benefits, food coupons, listed volunteer program payments and foster child care payments.
What is an over-income tenant under the 140% AMI rule?
It is a tenant who was a lower income household at move-in but whose income has since risen to no more than 140 percent of area median income. The form says units can keep the exemption in property with Internal Revenue Code Section 42 credits or on community land trust property.
Can I fill out Form BOE-267-L-A online?
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 worksheet; you return it to your housing organization's manager.
What do I check if my income is above 140% of AMI?
Check the third box in Section 3, Exceeds 140% AMI limit. You still enter the number of persons on Section 4, line 1, an income limit on line 2, and sign the certification.
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