How to Fill Out California Form BOE-267 (w/Examples) + FAQs

California Form BOE-267, Claim for Welfare Exemption (First Filing), is the property tax exemption claim that every qualifying nonprofit, religious, hospital, charitable, or scientific organization must file with the county assessor the first year it owns or operates real or personal property in California. The form lets the county assessor confirm the property qualifies under Revenue and Taxation Code §214 and California Constitution Article XIII §4(b), and it works in tandem with the Organizational Clearance Certificate (OCC) issued by the State Board of Equalization.

Filing late or wrong is expensive. The California State Board of Equalization reports that more than 42,000 welfare exemption claims are processed by county assessors each year, and a missed February 15 deadline can cap the exemption at 90% of taxes owed, which on a $4 million church or school property easily becomes a five-figure tax bill. This guide walks you through every box, every attachment, and every common mistake so your first filing lands clean.

Here is what you will learn:

📋 Exactly how to fill in each line of BOE-267 using the official field labels
🏛️ How the form ties to the OCC, IRS 501(c)(3) determination, and FTB 23701d status
🗓️ The hard February 15 deadline and the §270/§271 late-filing tiers
🧾 Three full filled-out examples covering a church, a charter school, and an affordable-housing nonprofit
⚠️ The 10 mistakes that get welfare exemption claims denied or partially denied

What the Form Is and Who Must File It

BOE-267 is California’s first-year welfare exemption claim. The form is prescribed by the State Board of Equalization under Revenue and Taxation Code §254.5 and is filed locally with the county assessor where the property sits. The current revision date appears in the bottom-left footer of the PDF; always confirm you have the most recent version before filing because counties reject superseded forms.

The welfare exemption is the only California property tax exemption that requires both state-level approval (the OCC) and county-level approval (the assessor’s review of BOE-267). The state checks that your organization qualifies. The county checks that your property qualifies and is actually used for an exempt purpose.

You must file BOE-267 if your organization meets all four legs of the welfare exemption test under R&T Code §214:

The owner is a community chest, fund, foundation, limited liability company, or corporation organized and operated for religious, hospital, scientific, or charitable purposes.
The property is used exclusively for one or more of those exempt activities.
The owner has a valid IRS 501(c)(3) letter or a Franchise Tax Board 23701d letter.
The owner holds a current Organizational Clearance Certificate from the BOE (or has one pending).

Tenants who do not own the property still file when the property is leased to them and used for a qualifying purpose; in those cases the lessor and lessee both file companion claims. Religious congregations that own a church and only use it for worship may instead use the simpler Church Exemption (BOE-262-AH), but a church that runs a school, food pantry, or thrift shop on the same parcel must use the welfare exemption and BOE-267.

Before You Start: Documents and Information You Need

Open a folder, label it Welfare Exemption – First Filing, and gather everything below before opening the PDF. Filing without these attachments is the single biggest reason counties bounce a first-year claim under the rules in Assessors’ Handbook Section 267.

Pre-filing checklist:

Organizational Clearance Certificate (OCC) number — the BOE assigns this through BOE-277; without it, the claim is denied as a matter of law.
IRS 501(c)(3) determination letter — proves federal exempt status and must match the legal name on the deed.
FTB 23701d letter — California’s parallel exemption letter; if you only have the IRS letter, the FTB letter is still required.
Articles of incorporation and bylaws — show the irrevocable dedication clause required by §214(a)(6) and the dissolution clause.
Most recent financial statements — counties spot-check unrelated business income and rental revenue.
Grant deed or recorded title document — proves ownership as of 12:01 a.m. on the January 1 lien date.
Lease or use agreement — required if a tenant occupies the property or if the claimant leases from another exempt owner.
Assessor’s Parcel Number (APN) — found on the prior year’s tax bill or the county assessor’s parcel viewer.
Detailed description of property use — square footage by activity, hours of operation, and population served.
Supplemental affidavit — almost every claim requires BOE-267-O (Organizations), and housing claims also require BOE-267-L or BOE-267-H.

If any single item above is missing, the assessor will issue a “claim incomplete” notice, and the clock keeps ticking toward the February 15 deadline. Gather everything before you start, not as you go.

Where to Get the Form and How to Access It

The official, fillable PDF lives on the State Board of Equalization forms page under “Welfare and Veterans’ Organization Exemptions.” Always download the form fresh each filing season because the BOE issues quiet revisions to attachment instructions. Counties also post the form on their assessor sites; for example, the Los Angeles County Assessor exemptions page and the San Diego County Assessor exemptions page carry county-customized cover sheets.

You can complete BOE-267 three ways. The first is on-screen with Adobe Acrobat Reader, which lets you type into each box, save the PDF, and print a clean copy for signature. The second is by hand using black ink on a printed copy; counties accept this if the writing is legible. The third is through a county e-file portal where one is offered; Santa Clara County and a handful of others let claimants upload the signed PDF and attachments through a secure portal.

The form itself is free. There is no filing fee for BOE-267 in any of California’s 58 county assessor offices. Anyone who tells you otherwise is wrong; the only money on the table is the property tax that the exemption removes.

If you are filing for a property in more than one county — say, a foundation that owns retreat centers in Sonoma and San Bernardino — you file a separate BOE-267 with each county assessor. The OCC is statewide, but the property review is local.

Step-by-Step: How to Fill Out BOE-267 Line by Line

The form is organized into a header block, an identification section, a property and use section, a certification block, and a signature block. Work top to bottom, do not skip fields, and never write “N/A” in a box that calls for a number unless the instructions explicitly allow it.

Header Block: County, Lien Date Year, and Assessor’s Mailing Address

The header block sits at the very top of page 1 and tells the assessor which county and which lien date the claim covers. Enter the county name in all capital letters in the upper-left corner, then enter the lien date year in the year field. The assessor’s mailing address is pre-printed on the county-issued form; on the BOE master version it is blank, so you write it in.

To answer it, use the four-digit year of the lien date, not the calendar year of filing. A claim for the 2026 tax year carries the lien date January 1, 2026, even though you are filing in early 2026.

For example, Saint Mark’s Community Church filing its first claim in Los Angeles County would write LOS ANGELES on the county line and 2026 on the year line.

A common nuance is the property that straddles two counties. In that case, file two separate BOE-267s, one with each county assessor, and prorate the use description by the portion of the parcel in each county.

A frequent mistake is writing the filing date instead of the lien date year, which causes the claim to be docketed against the wrong roll and triggers a denial the following year. Filers also sometimes believe the BOE itself processes the form; it does not — the county assessor does, and the BOE only issues the OCC.

Claimant’s Name and Mailing Address

This block asks for the legal name of the organization that owns or leases the property and the address where the assessor should send correspondence. Write the legal name exactly as it appears on the deed, the IRS determination letter, and the OCC; abbreviations and “doing business as” names go on a separate attachment.

To answer it, type the full corporate or trust name in all capitals, then the street address, city, state, and ZIP+4. If the organization uses a P.O. Box for mail, list the P.O. Box on the mailing line and the physical street address on the property location line later.

For example, FIRST LIGHT COMMUNITY DEVELOPMENT CORPORATION writes its full name, then P.O. BOX 1842, OAKLAND, CA 94612-0842.

A nuance arises for fiscal sponsors. The claimant must be the legal title-holding entity, not the program or fiscally sponsored project, even if the project does the day-to-day work.

A common mistake is using the trade name (for example, Hope Pantry) when the deed reads Hope Foundation, Inc. This mismatch makes the assessor unable to match the claim to the secured roll and the claim is returned. The misconception here is that “DBAs are fine if everyone knows us by that name”; for property tax, only the recorded legal name controls.

Corporate Identification Number and Federal Employer Identification Number (FEIN)

Two ID numbers anchor the claim to the state and federal records. The corporate identification number is the seven-digit number assigned by the California Secretary of State. The FEIN is the nine-digit number issued by the IRS.

To answer it, find the corporate number on your SOS Business Search record and enter it without dashes. Enter the FEIN in the standard XX-XXXXXXX format.

For example, First Light CDC enters C2487193 and 94-3284917.

A nuance is the unincorporated association or trust that holds title; those filers leave the corporate ID blank and attach a copy of the trust instrument or association agreement.

A common mistake is transposing digits in the FEIN, which causes the assessor to flag the claim for IRS verification and adds 30–60 days of processing. The misconception is that the FEIN is optional because “we already gave it to the BOE”; the county assessor reviews the file independently and needs it again.

Organizational Clearance Certificate Number and Issue Date

The OCC number is the heart of the welfare exemption. Without it, the claim cannot be approved, only conditionally accepted pending issuance.

To answer it, copy the OCC number exactly from the certificate the BOE mailed you after approving BOE-277, and enter the issue date in MM/DD/YYYY format.

For example, First Light CDC enters OCC-018472 and 09/14/2024.

A nuance is the OCC that is pending. If you have filed BOE-277 but the certificate has not yet issued, write PENDING and the date you submitted BOE-277. The assessor will hold the claim open while the BOE finishes its review.

A common mistake is filing BOE-267 without ever filing BOE-277; many first-year filers do not know the OCC is a separate, prior step. The result is automatic denial. The misconception is that “the IRS letter is enough”; California requires both the federal and state organizational reviews.

Property Location and Assessor’s Parcel Number (APN)

This section identifies the exact real property covered by the claim. Enter the street address of the property and the APN exactly as printed on the most recent property tax bill.

To answer it, copy the APN with the dashes the assessor uses (for example, 5123-014-027 in Los Angeles County). Enter the street number, street name, city, and ZIP code. If the property has no street address — common for vacant land or a parking lot — write VACANT LAND and rely on the APN.

For example, Saint Mark’s Community Church enters APN 5123-014-027 and 4815 SOUTH HOPE STREET, LOS ANGELES, CA 90037.

A nuance is the multi-parcel campus. List the primary APN on the form and attach a schedule showing each additional APN, the address, and the use of each parcel.

A common mistake is writing the mailing address instead of the property address, which causes the assessor to apply the exemption to the wrong parcel. The misconception is that the assessor will “figure out” the right parcel from the name; assessors process tens of thousands of claims and rely on the APN you provide.

Date Property Was Acquired and Date First Used for Exempt Purpose

These two dates determine prorations and the lien date the exemption first applies.

To answer it, enter the recorded acquisition date from the grant deed and the date the property first hosted the exempt activity. Use MM/DD/YYYY format.

For example, First Light CDC enters acquisition date 07/22/2025 and first exempt use 11/01/2025.

A nuance is the gap between acquisition and use. If you bought a building in July and only opened the food pantry in November, the assessor may prorate the exemption from the November date forward under §271.

A common mistake is entering the close-of-escrow date as the “first used” date; they are usually different, and conflating them costs you weeks of exemption. The misconception is that the exemption automatically backdates to the acquisition date; it does not — use drives the exemption.

Description of Property and Use

This is the narrative box where you tell the assessor, in plain language, what the property is and how it is used. Counties read this carefully because it controls the percentage of the exemption granted.

To answer it, write three to five sentences describing the building (square footage, number of rooms, type of construction), the activities conducted, the hours of operation, and the population served. Attach a separate sheet labeled Schedule A – Property Use if you need more room.

For example, Saint Mark’s Community Church writes: Single-story 6,200 sq. ft. sanctuary and fellowship hall. Used for Sunday worship (8 a.m.–1 p.m.), weekday Bible study (Wed 7 p.m.), and a free community food pantry (Sat 9 a.m.–noon). Serves approximately 380 households per month.

A nuance is mixed use. If 15% of the building is rented to a for-profit coffee cart, you must disclose it; the assessor will exempt only the 85% used for charitable purposes.

A common mistake is using vague language like “used for church purposes”; the assessor cannot grant a precise exemption from a vague description, so the claim returns for clarification. The misconception is that more general is safer; the opposite is true — specificity protects you.

Certification and Signature Block

The certification block is signed under penalty of perjury under the laws of California. The signer must be an officer of the organization with authority to bind it.

To answer it, print the signer’s name, title, daytime phone, and email; then sign and date in blue or black ink. Electronic signatures through the county portal are accepted where the county explicitly allows them.

For example, Reverend David Okafor, Senior Pastor, signs and dates 01/28/2026 with phone (213) 555-0142.

A nuance is the volunteer board treasurer who is not technically an “officer” under the bylaws. Counties strictly require an officer signature; a non-officer signature voids the claim.

A common mistake is leaving the date line blank, which counties treat as an unsigned claim. The misconception is that a notary is required; it is not — only the signer’s certification under penalty of perjury is required.

Three Filled-Out Examples Using Real Scenarios

Below are three named filers and exactly what they enter on BOE-267. Each scenario assumes a January 1, 2026 lien date and a filing window closing February 15, 2026.

Scenario 1: Saint Mark’s Community Church (Los Angeles County)

Reverend Okafor leads a 380-family congregation that owns a 6,200 sq. ft. sanctuary in South Los Angeles and runs a Saturday food pantry on the same parcel. Because of the food pantry, the church files BOE-267 instead of the simpler church exemption.

Form Section	What Saint Mark’s Enters
County / Lien Date Year	LOS ANGELES / 2026
Claimant Name	SAINT MARK’S COMMUNITY CHURCH
Mailing Address	4815 S. HOPE ST., LOS ANGELES, CA 90037-2214
FEIN / SOS Number	95-3284116 / C1872433
OCC Number / Issue Date	OCC-009431 / 03/12/2018
Property APN / Address	5123-014-027 / 4815 S. HOPE ST., LOS ANGELES
Acquired / First Used	06/04/2002 / 06/04/2002
Description of Use	Sanctuary, fellowship hall, and Saturday food pantry serving ~380 households/month
Signature / Title / Date	Rev. David Okafor, Senior Pastor / 01/28/2026

Scenario 2: Bay Area STEM Charter School (Alameda County)

Director Priya Shah runs a 250-student public charter that leases a 14,000 sq. ft. former warehouse from a friendly nonprofit landlord. Because the school is the lessee, both the school and the landlord file companion BOE-267 claims.

Form Section	What Bay Area STEM Enters
County / Lien Date Year	ALAMEDA / 2026
Claimant Name	BAY AREA STEM CHARTER SCHOOL
Mailing Address	1290 14TH ST., OAKLAND, CA 94607-3301
FEIN / SOS Number	82-4419073 / C4129885
OCC Number / Issue Date	OCC-021884 / 11/03/2023
Property APN / Address	001-0184-027-00 / 1290 14TH ST., OAKLAND
Acquired / First Used	Leased 07/15/2025 / 08/22/2025
Description of Use	K–8 charter school classrooms, science lab, and afterschool program; 250 students, M–F 7:30 a.m.–6 p.m.
Signature / Title / Date	Priya Shah, Executive Director / 02/02/2026

Scenario 3: First Light CDC – Affordable Housing (Sacramento County)

Marcus Reyes is the CFO of an affordable-housing nonprofit that just placed a 42-unit lower-income apartment building into service. First Light files BOE-267 plus the housing supplement BOE-267-L because the property is restricted to households earning ≤ 60% area median income.

Form Section	What First Light CDC Enters
County / Lien Date Year	SACRAMENTO / 2026
Claimant Name	FIRST LIGHT COMMUNITY DEVELOPMENT CORPORATION
Mailing Address	P.O. BOX 1842, OAKLAND, CA 94612-0842
FEIN / SOS Number	94-3284917 / C2487193
OCC Number / Issue Date	OCC-018472 / 09/14/2024
Property APN / Address	013-0274-018-00 / 2914 STOCKTON BLVD., SACRAMENTO
Acquired / First Used	07/22/2025 / 11/01/2025
Description of Use	42-unit lower-income rental housing; all units restricted ≤ 60% AMI per regulatory agreement
Signature / Title / Date	Marcus Reyes, Chief Financial Officer / 01/19/2026

How to File the Completed Form

You file BOE-267 with the county assessor, not the BOE and not the county tax collector. Each of California’s 58 counties accepts paper filing by mail and in person; a growing number also accept e-filing through county portals.

By mail. Send the signed original plus all attachments to the assessor’s office for the county where the property sits. Use certified mail with return receipt; the USPS Certified Mail green card is your proof of timely filing under §166. There is no filing fee, and the assessor’s address is on the county’s exemption page (for example, the LA County mailing address).

In person. Walk the package into the assessor’s public counter, ask for a date-stamped copy of page 1, and keep that stamped copy in your records. Processing time is typically 60–120 days. There is no fee, no payment method, and no appointment required at most counters.

By county e-file portal. Counties such as Santa Clara and a handful of others allow upload of the signed PDF and attachments. Save the confirmation email and the assigned claim number; that email is your proof of filing. There is no fee.

By fax. A few smaller counties still accept fax. Confirm the assessor accepts fax filings before relying on it, and follow up with a mailed original.

The deadline is February 15 of the lien date year for a full exemption. Late claims are still accepted, but §270 caps the granted exemption at 90% of taxes that would otherwise be owed for claims filed by the following January 1, then drops further afterward.

What Happens After You File

Once the assessor stamps your claim received, the file moves to the exemptions desk for review. The reviewer cross-checks the OCC number against the BOE OCC database, confirms the APN and ownership against the secured roll, and reads the description of use against your attachments.

If the file is clean, the assessor issues a Notice of Action granting full or partial exemption. The notice arrives by mail within 60–120 days and reduces the assessed value on the next tax bill. Keep the notice forever; it is the source document for future annual filings on BOE-267-A.

If the file is incomplete, the assessor sends a request for additional information with a 30-day response window. Missing that window converts the first-year claim into a partial-year claim under §271.

If the claim is denied, you have the right to file an Application for Changed Assessment with the county Assessment Appeals Board within 60 days of the notice. You can also pay the tax under protest and file a refund claim with the county; consult a property tax attorney before choosing which route to take.

Mistakes to Avoid When Filling Out the Form

The welfare exemption is unforgiving on details. Each mistake below causes a partial denial, a full denial, or a 30–90 day delay.

Filing without an OCC. The claim cannot be granted without a current Organizational Clearance Certificate from the BOE.
Missing the February 15 deadline. Claims filed after February 15 are capped at 90% under §270, and later filings drop further.
Mismatched legal name. A name on the deed that differs from the OCC name forces the assessor to return the claim for correction.
Wrong APN. A bad parcel number applies the exemption to someone else’s land or no land at all.
Vague use description. “Used for charitable purposes” is not enough; the assessor needs square footage, hours, and population served.
Skipping BOE-267-O. Most welfare claims require the Supplemental Affidavit, Organizations, and counties auto-deny without it.
Skipping BOE-267-L for housing. Affordable-housing claims without the lower-income supplement lose the exemption.
Non-officer signature. Volunteers and program managers cannot bind the organization for property tax purposes.
Confusing acquisition and use dates. Entering the close-of-escrow date as the first-use date can trim your exemption by months.
Filing with the wrong office. BOE-267 goes to the county assessor, not the BOE, the tax collector, or the auditor-controller.
Failing to disclose mixed use. Hidden for-profit tenants surface in audits, and the penalty is loss of the exemption plus escape assessments under §531.

Do’s and Don’ts

A short discipline list keeps the first-year filing on the rails.

Do’s:

Do download the form fresh each year because the BOE issues quiet revisions.
Do file by certified mail with return receipt; the green card is your proof under §166.
Do attach BOE-267-O and any property-specific supplement on the same day you file BOE-267.
Do match the legal name across the deed, IRS letter, FTB letter, and OCC, because the assessor cross-checks all four.
Do describe the use in three to five concrete sentences with square footage and hours.
Do calendar February 15 every year for the annual BOE-267-A filing.

Don’ts:

Don’t file BOE-267 before filing BOE-277 for the OCC; the order matters.
Don’t write “N/A” in numeric boxes; leave them blank if the instructions allow it.
Don’t let a non-officer sign the certification block.
Don’t mail the claim to the BOE; it goes to the county assessor.
Don’t omit a for-profit tenant; disclose every square foot of mixed use.
Don’t rely on the trade name; only the recorded legal name controls.

Pros and Cons of Filing on Your Own vs. With Help

A first-year welfare exemption claim is more complex than the church or veterans’ exemption, so weigh the trade-offs before deciding to file pro se.

Pros of filing on your own:

Saves $1,500–$5,000 in property tax consultant fees.
Forces the board to understand the exemption, which protects future renewals.
Builds a clean internal record for audit defense.
Speeds turnaround when the filer already knows the property.
Keeps sensitive financial detail in-house.

Cons of filing on your own:

A single missed attachment delays the exemption 60+ days.
Mixed-use analysis is technical and easy to miscalculate under §214.05.
February 15 is unforgiving; busy boards miss it.
Affordable-housing claims interact with regulatory agreements and HUD restrictions a lay filer rarely understands.
A denial requires a formal appeal that nonprofessionals struggle to file in 60 days.

Welfare Exemption vs. Church Exemption: Which Form Applies

Decision Point	Use BOE-267	Use BOE-262-AH
Owner type	Religious, hospital, scientific, or charitable nonprofit	Religious organization only
OCC required	Yes	No
Mixed use allowed	Yes, with proration	No, worship-only
Annual renewal form	BOE-267-A	BOE-262-AH each year
Filing deadline	February 15	February 15
Late-filing tier	90% then declining per §270	Same

A small congregation that only worships should use the church exemption. A congregation that runs a school, food pantry, or thrift store on the parcel must use the welfare exemption.

Key Agencies and Statutes That Touch BOE-267

The California State Board of Equalization writes the rules, prescribes the forms, and issues the OCC. The county assessor reviews and grants the property-level exemption. The Franchise Tax Board issues the 23701d letter. The IRS issues the 501(c)(3) letter. The California Secretary of State maintains the corporate good-standing record that the OCC depends on.

The governing law sits in R&T Code §214 (eligibility), §254.5 (claim filing), §270 and §271 (late and partial-year claims), and §214.05 (housing-specific rules). Practitioner-level detail lives in Assessors’ Handbook Section 267.

The leading interpretive case, Honeywell Information Systems v. County of Sonoma (1974), still governs how courts read the “exclusively used” requirement. The BOE also issues Letters to County Assessors that update field practice between Handbook revisions.

FAQs

Is there a fee to file BOE-267?

No. The county assessor charges no fee to file the claim. The only money in play is the property tax that the exemption removes from the bill.

Do I file BOE-267 every year?

No. First-year filers use BOE-267, then switch to the annual BOE-267-A every February 15 thereafter to keep the exemption current.

Can I file after February 15?

Yes. Late claims are accepted, but §270 caps the granted exemption at 90% if filed by the next January 1, with further reductions afterward.

Do I need an OCC before filing?

Yes. The OCC issued through BOE-277 is required; without it, the claim is denied or held pending issuance.

Should I write the trade name or the legal name on the claimant line?

No to the trade name. Always enter the legal entity name exactly as it appears on the deed and the OCC, because the assessor cross-checks both.

Do I list the mailing address or property address in the property location box?

Yes, the property address. The mailing address belongs only in the claimant’s address block; the property location box must show the parcel itself.

Should I leave numeric boxes like FEIN blank if I am unsure?

No. Look up the FEIN on your IRS letter or SOS record before filing; a blank or wrong FEIN delays processing 30–60 days.

Do I need to file BOE-267-O too?

Yes, in almost every case. The Supplemental Affidavit, Organizations accompanies BOE-267 and is required for most welfare claims.

Can a board treasurer who is not an officer sign the claim?

No. Only an officer with authority to bind the organization can sign the certification block under penalty of perjury.

Is a notary required on BOE-267?

No. The signature is made under penalty of perjury under California law; no notary acknowledgment is required.

Do tenants who lease from a nonprofit landlord file their own BOE-267?

Yes. When property is leased and used for an exempt purpose, both lessor and lessee file companion BOE-267 claims with the same county assessor.

Can I file BOE-267 with the State Board of Equalization?

No. BOE-267 goes to the county assessor for the county where the property sits. The BOE only issues the OCC.

Do I need a separate BOE-267 for each county where I own property?

Yes. File one BOE-267 with each county assessor; the OCC is statewide, but property review is local.

Can I appeal a denial?

Yes. File an Application for Changed Assessment with the county Assessment Appeals Board within 60 days of the assessor’s notice.

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