BOE-267-O Welfare Exemption Supplemental Affidavit - to be used by Welfare Exemption claimants to report organizations and persons using claimant’s real property.
FILING OF AFFIDAVIT:
This affidavit is for owners of real property filing for a Welfare Exemption.
The owner must file the affidavit when another organization or person uses that real property. All outside organizations or persons who use the property must be listed on the affidavit. 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.
Owners allowing other organizations or persons to use their property must continue to file a claim for the Welfare Exemption. Owners are also responsible for filing this supplemental affidavit (BOE-267-O) and the additional documentation as specified below:
- Used by operators once per week or less - Claim for Welfare Exemption (Annual Filing), Supplemental Affidavit (BOE-267-O), and Operator's IRS tax exempt letter OR FTB tax exempt letter.
- Used by operators more than once per week - Same as above. In addition, documentation must also include the operator's Articles of Incorporation or By-Laws and any amendments, unless submitted with previous filings.
It is the owner's responsibility to provide the required documentation in order to retain the Welfare exemption on the property.
Who can use this service?
This service is available to organizations that file for the Welfare Exemption on their real and personal property and allow other organizations or persons to use the property.
Is there a charge for this service?
This service is provided free of charge.
When and where is this service offered?
This service is available throughout the year during regular business hours, except during scheduled holidays.