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BOE-267-L1 - Welfare exemption supplemental affidavit, low-income housing property of limited partnership

External form summary

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. The income of the occupants must not exceed certain limits (see section 4 of the claim 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 you do not complete and file this form, you may be denied the exemption. 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 (140% AMI) or BOE-267-L-B, Lower Income Households – Family Household Income Reporting Worksheet (100% AMI).

Page updated June 9, 2025