ARCC forms
- BOE-267 - Claim for Welfare Exemption (First Filing) — A claim for the Welfare Exemption must be filed with the Assessor by the organization owning the property or, in the case where the real property is leased from a public owner (any local, state, or federal government agency), by the lessee organization having a taxable possessory interest in the real property.
- BOE-267-A - Claim for Welfare Exemption (Annual Filing) — The Welfare Exemption is available only to property, real or personal, owned by a religious, charitable, hospital, or scientific organization and used exclusively for religious, charitable, hospital, or scientific purposes.
- BOE-267-H - Welfare Exemption Supplemental Affidavit, Housing – Elderly or Handicapped Families — This affidavit is required under the provisions of sections 214(f), 251, and 254.5 of the Revenue and Taxation code and must be filed when seeking exemption on housing for elderly or handicapped families that is owned and operated by a nonprofit organization or eligible limited liability company.
- BOE-267-H-A - Elderly or Handicapped Families Family Household Income Reporting Worksheet — Section 214(f) of the Revenue and Taxation Code provides that property owned by nonprofit organizations providing 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 in the form.
- BOE-267-L - Welfare Exemption Supplemental Affidavit, Housing — Lower Income Households — This affidavit is required under the provisions of sections 214(g), 214.15, 251, and 254.5 of the Revenue and Taxation Code and must be filed when seeking exemption on low-income housing property owned and operated by a nonprofit corporation or eligible limited liability company.
- BOE-267-L - Welfare Exemption Supplemental Affidavit, Low-Income Housing Property of Limited Partnership — This affidavit is required under the provisions of sections 214(g), 214.15, 251, and 254.5 of the Revenue and Taxation Code and must be filed when seeking exemption on low-income housing property owned and operated by a limited partnership.
- BOE-267-L-A - Lower Income Households Family Household Income Reporting Worksheet — Section 214(g) of the California Revenue and Taxation Code provides that property owned by nonprofit organizations or eligible limited liability companies providing housing for lower income households can qualify for the Welfare Exemption from property taxes for those units whose family household income does not exceed the limits stated herein.
- BOE-267-L1 - Welfare exemption supplemental affidavit, low-income housing property of limited partnership — This affidavit is required under the provisions of sections 214(g), 214.15, 251, and 254.5 of the Revenue and Taxation Code.
- BOE-267-L2 - Welfare Exemption Supplemental Affidavit, Housing — Lower Income Households — Tenant Data — This affidavit is required under the provisions of sections 214(g)(1)(C), 214.17, and 259.14 of the Revenue and Taxation Code and must be filed when seeking exemption on low-income housing property, owned and operated by a nonprofit organization or eligible limited liability company, that does not receive government financing or state/federal low-income housing tax credits.
- BOE-267-L3 - Welfare Exemption Supplemental Affidavit, Households Exceeding Low-Income Limits —"Over-Income" Tenant Data (140 Percent AMI) — This affidavit must be filed when seeking the welfare exemption on lower income rental housing property under the provisions of Revenue and Taxation Code sections 214(g)(2)(A)(iii) and 259.15.