How to Complete and File the California Welfare Exemption Form (BOE-267)

To claim California’s welfare property tax exemption, file Form BOE-267 with the county assessor where the property is located by February 15, after applying to the Board of Equalization for an Organizational Clearance Certificate on Form BOE-277. The California welfare exemption form BOE-267 is the first-year claim; a shorter annual version (BOE-267-A) handles renewals. Two agencies divide the work: the Board of Equalization clears the organization, and the county assessor clears the property’s use.

Get Your Organizational Clearance Certificate From the BOE

No county assessor can approve a welfare exemption without a valid Organizational Clearance Certificate (OCC) on file for the claimant.¹ You apply by sending Form BOE-277, with a wet signature, to:

Board of Equalization
County-Assessed Properties Division
PO Box 942879
Sacramento, CA 94279-0064¹

Attach four things the BOE-267 itself does not demand:

Articles of incorporation certified by the Secretary of State, including any amendments, with an irrevocable dedication clause and a dissolution clause directing assets to another qualifying nonprofit.
Either the IRS 501(c)(3) determination letter or a California Franchise Tax Board exemption letter under Revenue and Taxation Code Section 23701(d).
Certified financial statements, including a balance sheet and an operating statement covering the organization’s full finances.
A description of the activities that support your qualifying purpose.

The BOE reviews the claim against Revenue and Taxation Code Section 214 and, if the organization qualifies, issues a certificate with a unique identification number that goes on every BOE-267 you file.¹

You do not have to wait for the OCC in hand before filing the BOE-267. A BOE-267 submitted by February 15 is timely even if the certificate has not yet issued; the assessor just cannot approve the claim until it does.¹ One thing worth knowing before you invest effort: a federal 501(c)(3) determination does not automatically qualify an organization under Section 214. Groups formed for literary or general educational purposes meet the federal standard but fall outside California’s welfare exemption, which looks at both ownership and property use.²

Completing Form BOE-267

Answer every question. Blank fields can result in denial.³ The form is organized around four things: identifying the property, describing its use, disclosing income, and flagging any living quarters.

Property Identification

Section 1 asks for the assessor’s parcel number (APN), the property address, and the acquisition date. The APN appears on a prior property tax bill or in your county assessor’s online parcel search. Enter the OCC number at the top of the form; if the certificate has not yet been issued, note that on the form and attach a copy of the BOE-277 you filed.³

Property Use

This is where claims succeed or fail. Describe how the land and buildings are actually used, not just your mission. For a food bank, that means stating the building is used to receive, sort, store, and distribute food to low-income households. The description should align with the exempt purpose stated in your articles of incorporation.

The form asks whether any portion of the property is used by another person or organization. If someone else uses part of the real property, even part-time, file a supplemental Form BOE-267-O describing the arrangement. If personal property such as equipment or vehicles is used by another party, attach a description, identify the user, and include a copy of the lease or agreement.³

Income and Financial Information

If the property produces unrelated business taxable income, attach:

The organization’s IRS returns, including Form 990-T, for the preceding fiscal year.
A statement showing how time on the property is split between income-producing and non-income-producing activities.
A list of the specific activities that generate the unrelated income.
A statement of how much California-source income is exempt from franchise tax.³

Every claimant, with or without unrelated business income, must attach financial statements (an operating statement and a balance sheet) that relate exclusively to the property on the claim.³

Living Quarters

If the property includes housing for staff, residents, or program participants, submit documentation showing the housing is incidental to and reasonably necessary for the exempt purpose. Housing tied to a rehabilitation program takes a different form, BOE-267-R, rather than the standard BOE-267.³

Supplemental Forms by Property Type

Some properties need more than the base BOE-267. The common ones:

Low-income rental housing owned by a nonprofit or LLC: file BOE-267-L. The exemption applies on a per-unit basis to units occupied by or available to households at or below 80 percent of area median income. Without government financing or low-income housing tax credits, the exemption for a nonprofit or LLC is capped at $20 million in assessed value statewide.⁴
Low-income rental housing owned by a limited partnership: file BOE-267-L1. The managing general partner must hold an OCC, and the limited partnership itself needs a Supplemental Clearance Certificate obtained through Form BOE-277-L1. Limited partnerships must have government financing or low-income housing tax credits to qualify.⁴
Elderly or handicapped housing: file BOE-267-H, which collects household income data, unless care or services are provided or the property is federally financed under programs like Section 202 or Section 811.³
Thrift shops and rehabilitation programs: file BOE-267-R.
Property used by another organization: file BOE-267-O.

These forms are available on the Board of Equalization’s website and through your county assessor’s office.⁵

Where and When to File

Send the completed BOE-267 and all attachments to the county assessor where the property is located. February 15 is the deadline for a full 100 percent exemption.³ Most counties accept filings by mail; some offer online submission. Check your assessor’s website for the mechanics.

Property acquired after the January 1 lien date follows a separate timeline under Revenue and Taxation Code Section 271. You have 90 days from the first day of the month after acquisition, or until February 15 of the next calendar year, whichever is earlier, to file for a prorated full exemption based on the qualifying days in the fiscal year.⁶

What Happens After You File

The assessor reviews whether the property’s actual use meets Section 214. The BOE handles organizational qualification through the OCC; the assessor handles property-use qualification.⁷

Expect a possible field inspection. The BOE publishes a standard inspection form, BOE-267-FIR, that assessor staff use to document what they observe on-site.⁷ The assessor may also audit or verify property use at any time under Revenue and Taxation Code Section 254.5.³

You then receive a written finding, usually on Form BOE-267-F, stating whether the exemption requirements have been met, have not been met, or whether the claim was incomplete. An incomplete or denied finding can be addressed by submitting additional documentation.⁸

Annual Renewal: Form BOE-267-A

After the first year, file Form BOE-267-A with the same county assessor by February 15.⁹ The renewal is much shorter and confirms that use, ownership, and organizational status have not changed. As long as the OCC remains valid, the annual filing is essentially a certification that nothing has moved.

Separately, organizations holding an OCC periodically file Form BOE-278-OCC with the Board of Equalization to update organizational information and verify continued eligibility under Section 214.⁵

Late Filing and the $250 Cap

Missing February 15 shrinks the exemption rather than destroying it. Under Revenue and Taxation Code Section 270:

Filed between February 16 and the next January 1: 90 percent of any tax, penalty, or interest is canceled or refunded.
Filed on or after January 1 of the following year: 85 percent is canceled or refunded.¹⁰

The total tax, penalty, and interest on a late-filed claim that is subsequently approved cannot exceed $250 per year, per county. That cap applies across all properties you own within the same county for which you filed late.⁸ Supplemental assessments on newly acquired property are calculated separately and do not count toward the $250 limit.¹⁰ The same $250 cap applies to late-filed claims under Section 271 for property acquired after the lien date.⁶

If the Claim Is Denied

A denial comes in writing, typically on BOE-267-F, with the basis spelled out.¹¹ The first move is to submit additional documentation to the assessor, which usually resolves denials based on an incomplete filing rather than a true eligibility problem.

If the assessor stands by the denial and you have already paid property taxes on the property, file a claim for refund with the county board of supervisors. If the board of supervisors also denies the refund, you can bring a refund action in superior court.¹¹ At that point the matter is worth running past a property tax attorney, because superior court litigation is a different order of effort than resubmitting paperwork.

1
California State Board of Equalization. Claim for Organizational Clearance Certificate – Welfare Exemption
2
California State Board of Equalization. Property Tax Payment and Relief – Welfare or Veterans Organization Exemption FAQs
3
California Department of Tax and Fee Administration. BOE-267 – Claim for Welfare Exemption (First Filing)
4
California Department of Tax and Fee Administration. Welfare Exemption for Low Income Rental Housing
5
California Department of Tax and Fee Administration. Claim Forms for Organizational Clearance Certificate or Supplemental Clearance Certificate for Managing General Partner
6
California Legislative Information. California Revenue and Taxation Code RTC 271
7
California State Board of Equalization. Property Tax Welfare Exemption
8
California State Board of Equalization. Welfare or Veterans Organization Exemption Assessors Finding on Qualification of Property Use
9
California Department of Tax and Fee Administration. BOE-267-A – Claim for Welfare Exemption (Annual Filing)
10
California Legislative Information. California Revenue and Taxation Code RTC 270
11
California State Board of Equalization. Denial of Welfare Exemption