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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:
It is the owner's responsibility to provide the required documentation in order to retain the Welfare exemption on the property.
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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.
Part B – Complete if seeking exemption on the portion of the property used by the user.
This site is updated at least annually.
Forms for use in 2020 will be available starting January 1st, 2020.
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Only property tax related forms are available at this site. No individual data or information is maintained at this site or can be accessed through this site.
You can contact your County Assessor by using the counties link. The Assessor in the county where the property is located can provide the best and specific assistance.