Form BOE-267-L1, Welfare Exemption Supplemental Affidavit, Low-Income Housing Property of Limited Partnership, is the affidavit a limited partnership (LP) files with the San Diego County Assessor when it seeks the welfare exemption for low-income housing it owns and operates. It is one of the San Diego County property tax exemption forms and travels with the claim on BOE-267 (first filing) or BOE-267-A (annual filing). 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 Assessor at the official link below.
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What is BOE-267-L1?
Form BOE-267-L1, Welfare Exemption Supplemental Affidavit, Low-Income Housing Property of Limited Partnership, is the supplemental affidavit that supports a claim for the Welfare Exemption from property taxes on low-income housing owned and operated by a limited partnership, filed with the County of San Diego Assessor's Institutional Exemptions office.
The form is required under sections 214(g), 214.15, 251 and 254.5 of the Revenue and Taxation Code. It supplements the main claim: BOE-267, Claim for Welfare Exemption (First Filing), or BOE-267-A, Claim for Welfare Exemption (Annual Filing). It is not a claim on its own.
The version in use is the claim for fiscal year 2026 - 2027. The affidavit identifies the limited partnership and the property, the managing general partner (MGP), the government financing or tax credits and use restriction, household income information, the number of units serving lower income households, any commercial space, the MGP's designation, material participation and management duties, any delegation of authority, and a certification under penalty of perjury by the general partners.
Under section 214(g), the exemption percentage is the number of units serving lower income households divided by the total number of residential units, applied to the entire property, including related facilities. Households over the income limits are reported on the confidential BOE-267-L3 (140% AMI) or BOE-267-L4 (100% AMI), which are separate forms. The form states that it is subject to public inspection and audit.
Who needs to file BOE-267-L1?
A limited partnership that owns and operates low-income housing property and is seeking the Welfare Exemption for it files this affidavit. The instructions tie it to partnerships whose managing general partner is a nonprofit corporation or an eligible limited liability company.
Conditions the instructions attach:
- The limited partnership must qualify for a Supplemental Clearance Certificate (BOE-277-SCC) on the property; Section 1 asks for the certificate number or whether a claim for one is pending.
- The managing general partner must qualify for an Organizational Clearance Certificate (BOE-277-OCC) from the State Board of Equalization.
- The form must be certified by the managing general partner and all of the general partners of the limited partnership.
You file it with BOE-267 for a first filing or with BOE-267-A for an annual filing. If you do not complete and file it, the exemption may be denied. The form does not describe filing by anyone other than the general partners.
When to file BOE-267-L1
The claim must be filed by 5:00 p.m. on February 15. The instructions say that filing with the county assessor by February 15 avoids the late filing penalty under section 270 of the Revenue and Taxation Code.
The fiscal year you enter must follow the lien date (12:01 a.m., January 1) on which the property's taxable or exempt status is determined. A timely claim filed in February 2026 enters "2026-2027"; entering "2025-2026" on a claim filed in February 2026 would signify a late claim for the preceding fiscal year. The affidavit is filed at the same time as BOE-267 or BOE-267-A, since it supplements that claim. The form sets no separate processing time.
Documents you need
- Copy of the Supplemental Clearance Certificate (SCC), if the limited partnership holds one; also attach a copy of the Finding Sheet issued by the State Board of Equalization when filing with BOE-267.
- Copy of the regulatory agreement or recorded deed restriction, when you file this affidavit with BOE-267 (first filing).
- List of qualified households (Section 4.B) showing address/unit number, number of persons in household and maximum income; identify units under the 100% or 140% AMI criteria and the vacant units reserved for low-income households.
- BOE-267-L4, Households Exceeding Low-Income Limits - "Over-Income" Tenant Data (100% AMI), only if you check the 100% AMI box in Section 4.A2. It is confidential.
- BOE-267-L3, Households Exceeding Low-Income Limits - "Over-Income" Tenant Data (140% AMI), only if you check the federal LIHTC or community land trust box in Section 4.A2. It is confidential.
- Additional pages, if needed: more general partner certifications in Section 8, or a list of delegated management duties, dates and performers in Section 7.
How to fill out BOE-267-L1
Check the top-of-form boxes
Confirm the claim year (fiscal year 2026 - 2027). If you file with BOE-267-A, check Secretary of State Form LP-2 filed within the last year and Limited Partnership Agreement, or other agreement, amended within the last year if either applies.
Identify the partnership and property
Section 1: enter the Name of Limited Partnership, property location, city, county, state and ZIP, Date Property Acquired by LP and the Assessor's Parcel/Assessment Number(s). Add the Supplemental Clearance Certificate (SCC) No., or answer Yes or No to whether you have filed a claim for one.
Identify the managing general partner
Section 2: enter the organization name, Corporate ID No. (or LLC No.), mailing address, city, state, ZIP and the Date Admitted into LP as GP.
Certify financing and use restriction
Section 3: check all applicable boxes under A and B. Under C, check one criterion: government financing (1) or state or federal low-income housing tax credits (2).
Complete the income eligibility section
Section 4.A1 shows the household income limits by household size. If you seek the exemption for over-income units, check the A2 box for 100% AMI or for federal LIHTC or community land trust, and submit BOE-267-L4 or BOE-267-L3.
Attach the list of qualified households
Section 4.B: attach a list of only qualifying households with address/unit number, persons in household and maximum income, identifying 100% or 140% AMI units and vacant reserved units.
Count units serving lower income households
Section 4.C: enter lines 1 and 2, total them on line 3, enter the total residential units on line 4 and divide line 3 by line 4 for the percentage on line 5.
Describe the property use
Section 5: answer Yes or No to whether the property includes commercial space. Give a brief description of its use.
Complete the managing general partner section
Section 6.A: check each applicable designation box. Check 6.B if the MGP has material participation. Check 6.C only if the MGP actually performs at least 5 of the 12 listed management duties.
Answer the delegation of authority section
Section 7: check whether the agreement contains a delegation of authority clause, which type of clause, and whether duties were delegated. If yes, list each duty, date delegated and who performs it.
Certify and sign
Section 8: enter the partnership name and property location, then the name, title, telephone, date, signature and email of the managing general partner and of every general partner. Attach additional pages if needed.
Review, download and assemble
Check each section and the attachments, then download or print the completed PDF from FillingPDF. Assemble the package with your BOE-267 or BOE-267-A as described under How to submit.
How to submit BOE-267-L1
File the completed, signed affidavit with the County of San Diego Assessor, together with your BOE-267 or BOE-267-A claim. The form prints one filing office and no other channel:
- Office: Assessor, Institutional Exemptions, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101.
- Telephone: 619-531-5772.
- Deadline: 5:00 p.m., February 15.
Include the attachments that apply to your filing (see the list of documents): the Supplemental Clearance Certificate copy, the list of qualified households, the regulatory agreement or recorded deed restriction for a first filing, and BOE-267-L3 or BOE-267-L4 if you report over-income tenants. Do not submit the household income worksheets BOE-267-L-A or BOE-267-L-B; keep the signed statements for audit. Keep a copy of the claim and supporting documents with the managing general partner. The agency page lists this form among the Welfare Exemption Supplemental Affidavits on the Assessor's forms page. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Entering the wrong fiscal year; a claim filed in February 2026 with "2025-2026" signals a late claim for the preceding year.
- Filing after 5:00 p.m. on February 15, which exposes the claim to the late filing penalty under section 270.
- Submitting the household worksheets BOE-267-L-A or BOE-267-L-B with the filing; the instructions say to keep the signed statements for audit and not submit them.
- Filing with BOE-267 without a copy of the Supplemental Clearance Certificate, the BOE Finding Sheet or the regulatory agreement or recorded deed restriction.
- Leaving out BOE-267-L3 or BOE-267-L4 when the exemption is sought for over-income units under Section 4.A2.
- Checking Section 6.C duties without the managing general partner actually performing at least 5 of the 12 listed duties.
- Having only the managing general partner sign; the form must be certified by the managing general partner and all of the general partners.
- Not checking the LP-2 or amended agreement boxes at the top when filing with BOE-267-A, if either applies.
- Forgetting to complete parts 4B, 4C and Section 5 for qualifying households, which the form requires to qualify all or part of the property.
Frequently asked questions
What is Form BOE-267-L1 used for?
Form BOE-267-L1 is the supplemental affidavit a limited partnership files to support a claim for the Welfare Exemption on low-income housing it owns and operates. It supplements BOE-267 (first filing) or BOE-267-A (annual filing) and is filed with the county assessor.
What is the deadline for BOE-267-L1 in San Diego County?
The form states the claim must be filed by 5:00 p.m. on February 15. Filing with the county assessor by that date avoids the late filing penalty under section 270 of the Revenue and Taxation Code.
Does BOE-267-L1 replace the BOE-267 claim?
No. It supplements the claim. The form says it is 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, the exemption may be denied.
What do I attach to Form BOE-267-L1?
Attach the list of qualified households and a copy of your Supplemental Clearance Certificate. With BOE-267, also attach the BOE Finding Sheet and a copy of the regulatory agreement or recorded deed restriction. Add BOE-267-L3 or BOE-267-L4 for over-income units.
Do I send the household income worksheets with the affidavit?
No. The instructions say to give each household BOE-267-L-A (140% AMI) or BOE-267-L-B (100% AMI), keep the completed, signed statements in case of audit, and not submit the worksheets with your filing.
Who has to sign BOE-267-L1?
The managing general partner and all of the general partners of the limited partnership must certify the form under penalty of perjury. Attach additional pages if there are more general partners than the form has signature blocks for.
What are BOE-267-L3 and BOE-267-L4?
They are confidential supplemental affidavits for households exceeding the low-income limits: BOE-267-L3 for the 140% AMI criteria and BOE-267-L4 for 100% AMI. You submit one with BOE-267-L1 only if you seek exemption for over-income units under Section 4.A2.
Can I fill out BOE-267-L1 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 affidavit; you file it with the San Diego County Assessor through the channels on the form.
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