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San Mateo: BOE-267-O

San Mateo County: BOE-267-O

San Mateo: BOE-267-O REV.1 (6-17) for 2018

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:

  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.

See Instructions   



Important Additional Taxpayer Information Provided by San Mateo County

Please Download PDF form, fill it, print and mail to address listed on top.

 

Download Form BOE-267-O

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