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. A separate affidavit must be filed for each location and the income of the occupants must not exceed certain limits (see section 4 of this form). This affidavit supplements the Claim for Welfare Exemption and must be filed with the county assessor by February 15 to avoid a late filing penalty under section 270. If the property for which exemption is sought is used for low-income rental housing and is owned by a nonprofit corporation or eligible limited liability company, you must complete and file this form; failure to do so will result in denial of the exemption. If the low-income rental housing is owned by a limited partnership, do not complete this supplemental affidavit form; use BOE-267-L1, Welfare Exemption Supplemental Affidavit, Low – Income Housing Property of Limited Partnership. The claimant should provide each household living on the property with a copy of BOE-267-L-A, Lower Income Households – Family Household Income Reporting Worksheet.