Kings: BOE-267-O
Kings County: BOE-267-O
- All Counties
- Kings
- BOE-267-O
Kings: BOE-267-O REV.1 (6-17) for 2019
Welfare Exemption Supplemental Affidavit, Organizations And Persons Using Claimant'S Real Property
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:
- 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.
- 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.
Important Additional Taxpayer Information Provided by Kings County
Please Download PDF form, fill it, print and mail to address listed on top.
Acrobat Reader is required to view PDF documents. Download Acrobat Reader.
Other Available Forms
For kings County
- BOE-58-AH: Claim For Reassessment Exclusion For Transfer Between Parent And Child
- BOE-58-G: Claim For Reassessment Exclusion For Transfer From Grandparent To Grandchild
- BOE-58-H: Affidavit Of Cotenant Residency
- BOE-60-AH: Claim Of Person(S) At Least 55 Years Of Age For Transfer Of Base Year Value To Replacement Dwelling (Intracounty And Intercounty, When Applicable)
- BOE-60-NR: Notice Of Rescission Of Claim To Transfer Base Year Value To Replacement Dwelling
- BOE-62: Disabled Persons Claim For Transfer Of Base Year Value To Replacement Dwelling (Intracounty And Intercounty, When Applicable)
- BOE-62-A: Certificate Of Disability
- BOE-62-LRDP: Claim For Reassessment Reversal For Local Registered Domestic Partners
- BOE-63: Disabled Persons Claim For Exclusion Of New Construction For Occupied Dwelling
- BOE-63-A: Claim For Disabled Accessibility Construction Exclusion From Assessment For ADA Compliance
- BOE-64: Claim For Seismic Safety Construction Exclusion From Assessment
- BOE-64-RWC: Initial Purchaser Claim For Rain Water Capture System New Construction Exclusion
- BOE-64-SES: Initial Purchaser Claim For Solar Energy System New Construction Exclusion
- BOE-65-CP: Claim For Transfer Of Base Year Value From Qualified Contaminated Property To Replacement Property
- BOE-65-P: Claim For Intracounty Transfer Of Base Year Value To Replacement Property For Property Damaged Or Destroyed In A Governor-Declared Disaster
- BOE-65-PT: Claim For Intercounty Transfer Of Base Year Value To Replacement Property From Principal Residence Damaged Or Destroyed In A Governor-Declared Disaster
- BOE-68: Claim For Base Year Value Transfer-Acquisition By Public Entity
- BOE-121: Statement Of Financial Interest
- BOE-231-AH: Welfare Exemption/Section 231 Change In Eligibility Or Termination Notice
- BOE-236: Exemption Of Leased Property Used Exclusively For Low-Income Housing
- BOE-236-A: Supplemental Affidavit For Boe-236 Housing — Lower-Income Households Eligibility Based On Family Household Income (Yearly Filing)
- BOE-237: Exemption Of Low-Income Tribal Housing
- BOE-237-A: Supplemental Affidavit For Boe-237 Housing — Lower-Income Households Eligibility Based On Family Household Income (Yearly Filing)
- BOE-260: Certificate And Affidavit For Exemption Of Work Of Art
- BOE-260-A: Certificate And Affidavit For Exemption Of Certain Aircraft
- BOE-260-B: Claim For Exemption From Property Taxes Of Aircraft Of Historical Significance
- BOE-261: Claim For Veterans' Exemption
- BOE-261-D: Servicemembers Civil Relief Act Declaration
- BOE-261-G: Claim For Disabled Veterans' Property Tax Exemption
- BOE-261-GNT: Disabled Veterans' Exemption Change Of Eligibility Report
- BOE-262-AH: Church Exemption Property Used Solely For Religious Worship
- BOE-263: Lessors' Exemption Claim
- BOE-263-A: Qualified Lessors' Exemption Claim
- BOE-263-B: Lessees' Exemption Claim
- BOE-263-C: Church Lessors' Exemption Claim
- BOE-264-AH: College Exemption Claim
- BOE-265: Cemetery Exemption Claim
- BOE-265-NT: Cemetery Exemption Change In Eligibility Or Termination Notice
- BOE-266: Claim For Homeowners' Property Tax Exemption
- BOE-266-E: Ownership Statement Cooperative Housing Corporation
- BOE-267: Claim For Welfare Exemption (First Filing)
- BOE-267-A: Claim For Welfare Exemption (Annual Filing)
- BOE-267-H: Welfare Exemption Supplemental Affidavit, Housing – Elderly Or Handicapped Families
- BOE-267-H-A: Elderly Or Handicapped Families Family Household Income Reporting Worksheet
- BOE-267-L: Welfare Exemption Supplemental Affidavit, Housing — Lower Income Households
- BOE-267-L1: Welfare Exemption Supplemental Affidavit, Low-Income Housing Property Of Limited Partnership
- BOE-267-L2: Welfare Exemption Supplemental Affidavit, Housing — Lower Income Households — Tenant Data
- BOE-267-L3: Welfare Exemption Supplemental Affidavit, Households Exceeding Low-Income Limits —"Over-Income" Tenant Data (140% Ami)
- BOE-267-L-A: Lower Income Households Family Household Income Reporting Worksheet
- BOE-267-R: Welfare Exemption Supplemental Affidavit, Rehabilitation — Living Quarters
- BOE-267-S: Religious Exemption
- BOE-268-A: Public School Exemption
- BOE-268-B: Free Public Library Or Free Museum Claim
- BOE-269-AH: Claim For Veterans' Organization Exemption
- BOE-269-FIR: Veterans' Organization Exemption Assessor's Field Inspection Report
- BOE-270-AH: Exhibition Exemption Claim From Property Taxes
- BOE-305-A: Informal Assessment Review
- BOE-502-A: Preliminary Change Of Ownership Report
- BOE-502-AH: Change Of Ownership Statement
- BOE-502-D: Change In Ownership Statement Death Of Real Property Owner
- BOE-502-G: Change In Ownership Statement Oil And Gas Property
- BOE-502-P: Possessory Interests Annual Usage Report
- BOE-540-S: Mutual Or Private Water Company Property Statement
- BOE-560-A: Aggregate Production Report (Includes Sand, Gravel, Stone, Limestone, Clay And Similar Products)
- BOE-560-B: Mining Production Report (Includes Diatomite, Iron, Rare Earths, Gold, Talc, Tungsten, And Other Minerals)
- BOE-560-C: Mining Claim Production Report
- BOE-566-D: Oil And Dissolved Gas Production Report
- BOE-566-F: Dry Gas Production, Equipment, New Well, Redrill And Rework Report
- BOE-566-J: Oil, Gas, And Geothermal Personal Property Statement
- BOE-566-K: Oil And Gas Operating Expense Data
- BOE-567-D: Geothermal Production Report
- BOE-567-K: Annual Geothermal Operating Expense Data
- BOE-570-FO1: Supplementary Schedule To The Business Property Statement - Aircraft Cost Report
- BOE-570-FO2: Supplementary Schedule To The Business Property Statement - Aircraft Value Computation
- BOE-571-C: Power Plant Property Statement
- BOE-571-F2: Registered And Show Horses Other Than Racehorses
- BOE-571-J: Annual Racehorse Tax Return
- BOE-571-J1: Report Of Boarded Racehorses
- BOE-571-K: Horse Property Statement (Other Than Racehorses)
- BOE-571-M: Miscellaneous Property Statement
- BOE-571-P: Pipeline Property Statement
- BOE-571-RW: Right-Of-Way Property Statement
- BOE-576-D: Vessel Property Statement
- BOE-576-E: Affidavit For 4 Percent Assessment Of Certain Vessels
- BOE-577: Aircraft Property Statement
- BOE-577-A: Airport Operations Report
- BOE-901-V: Application For Deduction Of Vehicles' License Fees From Property Tax
- CAA-FC01: Change Of Mailing Address
- CAA-FC02: Homeowners' Exemption Termination Notice
- CAA-FC03: Agent Authorization
Select "Form's Details" to view form's details for a given county
There are other 90 available forms for kings County
Kings: BOE-267-O - REV.1 (6-17) for 2019
Welfare Exemption Supplemental Affidavit, Organizations And Persons Using Claimant'S Real Property
BOE-267-O:
INSTRUCTIONS FOR FILING WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT ORGANIZATIONS AND PERSONS USING CLAIMANT'S REAL PROPERTY
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 under Revenue and Taxation Code section 270. The information provided on this affidavit is used by the assessor to determine how the property is being used and by whom. If this form is not completed and the property is used by another party, the claimant/owner will be denied the exemption.
The welfare exemption requires that property be used exclusively for religious, charitable, hospital, or scientific purposes by qualifying organizations; however, it does not require that the owner be the only user of the property. Therefore, an owner may allow other organizations to use its property and still qualify for exemption, if the welfare exemption requirements are met. In order for property owned by one organization and used by another to be eligible for the welfare exemption, the owner and user of the property must be organized for exempt purposes and the property must be used for exempt purposes.
Organizations using the real property more than once a week must be exempt from federal income tax under the provisions of section 501(c)(3) of the Internal Revenue Code or exempt from state franchise or income tax under the provisions of section 23701d of the Revenue and Taxation Code. Organizations using the property once a week or less may also be exempt under 501(c)(4) of the Internal Revenue Code or 23701f or 23701w of the Revenue and Taxation Code.
In accordance with Revenue and Taxation Code section 254.5(b)(2), the assessor may institute an audit or verification of the property’s use to determine whether both the owner and user of the property meet the requirements of Revenue and Taxation Code section 214.
SECTION 1. Identification of Claimant/Owner and Property.
Identify the name of the organization that owns the real property (the claimant), and the address and Assessor’s Parcel/Assessment Number of the property on which the exemption is being sought. Provide the organization’s corporate identification number, if it is a nonprofit corporation, or number assigned by the Secretary of State, if it is a limited liability company.
SECTION 2. Organizations and Persons Using Owner’s Real Property.
State the total number of organizations and/or persons, other than the claimant, that use the claimant’s real property. Report information on users during the calendar year immediately preceding the fiscal year of claim.
Part A – Must be completed for all users of the claimant’s real property.
- Provide the name of the organization or person using the property, including the DBA name, if applicable.
- Provide a contact phone number or email address for the user.
- Check the appropriate box to indicate if the user is new this year. If yes, state the date the property was first used by the user.
- Provide a description of the property used by the user, including room number(s), suite number(s), and square footage used.
- Check the appropriate box to indicate if the current lease or agreement is attached. Attach a copy of the current lease or agreement, if not submitted with a previous filing. If you are not seeking exemption on this portion of the property, as reported in item (f), lease submission is not necessary. However the Assessor may request information to verify the square footage used
- Check the appropriate box to indicate if requesting exemption on the portion of the property used by the user. If yes, complete Part B for the user. If no, no further information is required for the user.
Part B – Complete if seeking exemption on the portion of the property used by the user.
- Describe how the user uses the property, including all primary and incidental uses.
- Indicate how often the user uses the property, for example, "daily," "twice per week," etc.
- State the rent or fees received from the user, including the amount and frequency.
- Check the appropriate box to indicate if the user holds an OCC. If yes, provide the OCC number. Note: A user of the property is not required to hold an OCC. If the user does not hold an OCC, the assessor may request additional information.
- Check the appropriate box(es) to indicate the purpose for which the organization is organized. If “Other” is checked, specify the purpose.
- Check the appropriate box(es) to indicate the tax exempt status of the user. If you are filing this affidavit with the Claim for Welfare Exemption (First Filing) (BOE-267), submit a copy of the user’s tax exempt status letter. If you are filing this affidavit with your annual filing (BOE-267-A), and the property is used by any organization(s) you have not previously reported to the assessor, submit a copy of the tax exempt status letter for each new user.
