Form BOE-267-L3, Households Exceeding Low-Income Limits - "Over-Income" Tenant Data (140% AMI), is a Welfare Exemption Supplemental Affidavit of the San Diego County Assessor, one of the San Diego County property tax forms for institutional exemptions. It is filed with the welfare exemption claim by organizations whose low-income rental units are occupied by tenants whose income has risen above the lower income limit but does not exceed 140 percent of area median income (AMI). 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.
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What is BOE-267-L3?
Form BOE-267-L3 is the Welfare Exemption Supplemental Affidavit on which a claimant lists rental units whose tenants' household income has risen above the lower income limit but stays within 140 percent of area median income (AMI), so the units can still be treated as lower income.
The form belongs to the Institutional Exemptions group of the San Diego County Assessor. It is a supplemental affidavit filed with BOE-267, Claim for Welfare Exemption (First Filing), or BOE-267-A, Claim for Welfare Exemption (Annual Filing). It implements Revenue and Taxation Code sections 214(g)(2)(A)(iii) or (iv) and 259.15. Under those provisions a unit keeps counting as occupied by a lower income household when the occupants were a lower income household on the lien date when occupancy began, their household income is no more than 140 percent of AMI adjusted for family size, and the unit remains rent-restricted.
The provisions apply only to lower income rental housing that receives federal low-income housing tax credits (LIHTC) under Internal Revenue Code section 42, or whose owner is a community land trust (CLT) leasing to a lower income household. The property must be owned and operated by a nonprofit organization, an eligible limited liability company, or a limited partnership with an eligible managing general partner.
The form has two sections: identification of the applicant and the property, and a household table for each over-income unit. The affidavit is confidential and not subject to public disclosure.
Who needs to file BOE-267-L3?
You must complete this affidavit if you checked the box in Section 4.A2 of BOE-267-L or BOE-267-L1 to say you are seeking exemption on a unit under Revenue and Taxation Code section 214(g)(2)(A)(iii) or (iv). The instructions state that failure to file it results in denial of the exemption.
The form applies to:
- organizations claiming the welfare exemption on lower income rental housing eligible for and receiving LIHTC under Internal Revenue Code section 42;
- owners that are a community land trust (CLT) whose property is leased to a lower income household;
- in either case, property owned and operated by a nonprofit organization, an eligible limited liability company, or a limited partnership with an eligible managing general partner.
You list the units counted in Section 4.C2 of BOE-267-L or BOE-267-L1, meaning units where occupants initially met the income limit, the household now earns no more than 140 percent of AMI, and the unit is still rent-restricted.
A separate affidavit is required for each location on which you seek exemption under these provisions. The form names the claimant as the person who signs; it does not describe signing by a representative.
When to file BOE-267-L3
The form must be filed by 5:00 p.m. on February 15 to avoid a late-filing penalty under Revenue and Taxation Code section 270. This revision is printed for fiscal year 2026-2027. It is filed together with the welfare exemption claim, BOE-267 or BOE-267-A, for the same year.
Enter the fiscal year that follows the lien date (12:01 a.m., January 1) being determined. A timely claim filed in February 2026 shows "2026-2027"; an entry of "2025-2026" on a claim filed in February 2026 signals a late claim for the preceding fiscal year.
Under section 259.15, the affidavit requirement covers claims for fiscal years 2018-19 to 2027-28 for LIHTC properties and 2022-23 to 2027-28 for community land trust properties.
Documents you need
- Form BOE-267, Claim for Welfare Exemption (First Filing), or BOE-267-A, Claim for Welfare Exemption (Annual Filing): this affidavit is filed with the claim it supplements.
- Additional sheets, only if the Section 2 table does not have room for every qualifying unit; the form says to attach them if necessary.
How to fill out BOE-267-L3
Confirm you must file this affidavit
File it if you checked the box in Section 4.A2 of BOE-267-L or BOE-267-L1 for exemption under Revenue and Taxation Code section 214(g)(2)(A)(iii) or (iv). Use one affidavit per property location.
Check the fiscal year
The form is printed for fiscal year 2026 - 2027. The year must be the fiscal year that follows the January 1 lien date being determined.
Enter the organization details
In Section 1, enter the Name of Organization, the Corporate ID or LLC Number assigned by the California Secretary of State, and the TCAC Number assigned to the rental housing project.
Identify the property
Enter the Address of Property (number and street), the City, County and Zip Code, and the Assessor's Parcel/Assessment Number(s).
List each over-income unit
In Section 2.A, give the Address/Unit Number of every unit counted in Section 4.C2 of BOE-267-L or BOE-267-L1. List only units where the occupant initially met the income limit and the unit remains rent-restricted.
Enter household size and income
For each unit, enter the No. of Persons in Household and the Annual Household Income.
Enter the rent figures
Enter the Maximum Allowable Rent That Can Be Charged to the Tenant and the Actual Rent Charged for the Unit.
Enter the percentage of AMI
Enter the Percentage of AMI From Which Maximum Rent Charged is Derived. The household must not exceed 140 percent of AMI, adjusted for family size.
Attach extra sheets if needed
If the table cannot hold every qualifying unit, attach additional sheets with the same information.
Complete the certification
Enter the Name of Claimant, Title and Date, sign above Signature of Claimant, and add the Daytime Telephone and Email Address. The signature is made under penalty of perjury.
Review and download the completed PDF
Check the fiscal year, the unit list and the figures against your BOE-267-L or BOE-267-L1. Download or print the completed PDF from FillingPDF and file it as described under How to submit.
How to submit BOE-267-L3
File the completed affidavit with the county assessor, together with your BOE-267 or BOE-267-A claim, by 5:00 p.m. on February 15. The form prints the Assessor's office details:
- Office: San Diego County Assessor, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101.
- Telephone: 619-531-5772.
The form does not print a separate mailing address, portal or appointment rule, so call the office to confirm how it accepts filings. File one affidavit for each property location. The instructions say the assessor keeps the form confidential. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Not filing this affidavit after checking the box in Section 4.A2 of BOE-267-L or BOE-267-L1; the instructions say failure to file results in denial of the exemption.
- Listing several property locations on one affidavit; a separate affidavit must be filed for each location.
- Filing after 5:00 p.m. on February 15, which exposes the claim to the late-filing penalty in Revenue and Taxation Code section 270.
- Entering the wrong fiscal year; "2025-2026" on a claim filed in February 2026 signals a late claim for the preceding year.
- Listing units that are not included in Section 4.C2 of BOE-267-L or BOE-267-L1, or leaving out units that are.
- Listing a unit whose occupants did not initially meet the lower income limit or that is no longer rent-restricted.
- Omitting the TCAC number or the corporate ID or LLC number in Section 1.
- Leaving the certification unsigned or without the name, title and date of the claimant.
- Running out of rows in the table and not attaching additional sheets.
Frequently asked questions
What is Form BOE-267-L3?
Form BOE-267-L3 is the San Diego County Assessor's Welfare Exemption Supplemental Affidavit for "over-income" tenant data. It lists rental units whose tenants' income rose above the lower income limit but does not exceed 140 percent of AMI, so the units can still count as lower income for the welfare exemption.
Who has to file BOE-267-L3?
You must file it if you checked the box in Section 4.A2 of BOE-267-L or BOE-267-L1 to seek exemption under Revenue and Taxation Code section 214(g)(2)(A)(iii) or (iv). Those provisions cover LIHTC properties and community land trust properties leased to lower income households.
When is BOE-267-L3 due?
It must be filed by 5:00 p.m. on February 15 to avoid the late-filing penalty provided in Revenue and Taxation Code section 270. The revision you see here is printed for fiscal year 2026-2027.
What happens if I do not file BOE-267-L3?
If you indicated on BOE-267-L or BOE-267-L1 that you are seeking exemption under these provisions and do not file this form, the instructions say the exemption will be denied. A late filing also carries the section 270 penalty.
Do I need one BOE-267-L3 for each property?
Yes. The instructions require a separate affidavit for each location on which you seek exemption under section 214(g)(2)(A)(iii) or (iv). Within one property, list every qualifying unit in the Section 2 table and attach extra sheets if needed.
Is BOE-267-L3 public record?
No. The form states that it is confidential and not subject to public disclosure, and the instructions say the assessor keeps it confidential under Revenue and Taxation Code section 259.15.
Which forms is BOE-267-L3 filed with?
It supplements BOE-267, Claim for Welfare Exemption (First Filing), or BOE-267-A, Claim for Welfare Exemption (Annual Filing). It also relies on the unit count you report in Section 4.C2 of BOE-267-L or BOE-267-L1.
Can I fill out BOE-267-L3 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 yourself.
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