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Welfare Exemption Supplemental Affidavit, Organizations and Persons Using Claimant's Real Property

BOE-267-O Welfare Exemption Supplemental Affidavit

FILING OF AFFIDAVIT:
This affidavit must be filed by the owner of real property when another organization or person uses that real property. A separate affidavit must be filed for each location. This affidavit supplements the claim for welfare exemption, which must be filed with the county assessor by February 15 to avoid a late filing penalty.

Additional Instructions:
Operators (non-profit, charitable organizations using an eligible property) no longer need to file the claim for Welfare exemption for their use of real property. Operators are required to file a claim for any assessment on their personal property.

Owners allowing qualifying organizations to use their property must continue to file a claim for Welfare exemption. In addition owners are now responsible for filing this supplemental affidavit (267-O) and the additional documentation as specified below:

  1. Used by operators once per week or less - Claim for Welfare Exemption (Annual Filing), Supplemental Affidavit (267-O), and Operator's IRS tax exempt letter OR FTB tax exempt letter.
  2. Used by operators more than once per week - Same as 1. and also include the operator's Articles of Incorporation or By-Laws.

It is the owner's responsibility to provide the required documentation in order to retain the Welfare exemption on the property.

 

Form Number: 
BOE-267-O

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Last updated: 3/07/17