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This affidavit is required under the provisions of sections 251 of the Revenue and Taxation Code for those organizations filing BOE-236, Exemptions of Leased Property Used Exclusively for Low-Income Housing.
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INSTRUCTIONS FOR COMPLETION OF
SUPPLEMENTAL AFFIDAVIT FOR BOE-236
Housing - Lower-Income Households
Eligibility Based on Family Household Income
The claimant (organization) must follow the instructions listed below. The claimant should provide each household living on the property with a copy of the attached form titled Lower-Income Households - Statement of Family Household Income. The organization’s property will not be allowed the exemption unless the proper information in a completed affidavit, in duplicate, is provided to the Assessor.
FISCAL YEAR
The fiscal year for which an exemption is sought must be entered correctly. The proper fiscal year follows the lien date (12:01 a.m., January 1) as of which the taxable or exempt status of the property is determined. For example, a person filing a timely claim in February 2011 would enter "2011-2012" on line four of the claim; a "2010-2011" entry on a claim filed in February 2011 would signify that a late claim was being filed for the preceding fiscal year.
Example | |||
---|---|---|---|
(1) | The total number of households | 100 | |
(2) | The number of low-income qualified households (one for each line item completed in B, above) |
40 | |
(3) | The total area of the building(s) (square feet) | 150,000 | |
(4) | The area of qualified low-income households (square feet) | 75,000 | |
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Forms for use in 2019 will be available starting January 1st, 2019.
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