COMPLETION OF CLAIM FORM
All questions must be answered. Failure to answer all questions and provide requested information may result in denial of your claim.
Use “not applicable” where needed. The following information is provided to assist you in answering specic questions on your claim.
The scal year for which exemption is being sought must be entered correctly. The proper scal 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 ling a timely claim in
February 2017 would enter “2017-2018”; a “2016-2017” entry on a claim led in February 2017 would signify that a late claim was being
led for the preceding scal year.
Section 1. IDENTIFICATION OF PROPERTY
Identify the situs location (address and city) and Assessor’s Parcel/Assessment Number of the property owned for which you are
seeking exemption; when the property was put to exempt use; and check the appropriate box(es) to indicate type(s) of property.
Claimant is responsible for completing sections 2 through 4 depending on which box(es) are checked under section 1(d). Refer to P3
for the denition of real property and taxable possessory interest. Personal property is dened as all property except real property, such
as ofce furniture, computers, and equipment.
Section 2. REAL PROPERTY Complete only if “Real Property” was checked under Section 1(d).
(a)
If the exemption is being claimed for real property, enter the date on which the property was acquired.
(b) Indicate the area and the unit of measurement used (acres or square feet).
(c) List all buildings and improvements on the land, using additional sheets if necessary.
(d) Describe the primary use which should qualify the property for exemption and the incidental use(s) of the property since
January 1 of the prior year.
(e) If Yes, submit BOE-267-O, to provide information on every user of your real property.
Section 3. PERSONAL PROPERTY Complete only if “Personal Property” was checked under section 1(d).
Describe the type of personal property, and the primary use and incidental use(s) of the property since January 1 of the prior year. If
yes to (c) or (d), then provide requested information.
Section 4. TAXABLE POSSESSORY INTEREST Complete only if “Taxable Possessory Interest” was checked under section 1(d).
Attach a copy of the current lease agreement, identify the public owner (local, state, or federal agency) of the publically owned land,
buildings and/or improvements, and describe the type of property that is leased from the public owner.
Section 5. USE OF PROPERTY
(a)(1) If Yes, describe in sufcient detail to determine the volume of business and the hours open for business since January 1 of
the prior year. If a business operation located on the listed parcel has been deliberately omitted because you do not desire
the exemption on the business, so state.
(a)(2) If Yes, submit BOE-267-R.
(b) If Yes, describe the portion of the property used for living quarters. Submit documentation, including tenets, canons, or written
policy, that indicates the organization requires housing be provided to employees and/or volunteers. Include a statement as to
why such housing is incidental to and reasonably necessary for the exempt purpose of the organization and the occupant’s
role or position in the organization. (This question is not applicable where the exempt activity is providing housing, for
example, homes for aged, youth, or mentally or physically disabled.) If living quarters are associated with a rehabilitation
program, submit BOE-267-R.
(c) If Yes, submit BOE-267-L if owned by a nonprot organization or limited liability company; submit BOE-267-L1 if owned by a
limited partnership.
(d) If Yes, submit BOE-267-H, unless care or services are provided or the property is nanced by the federal government under,
including but not limited to, sections 202, 231, 236, or 811 of the Federal Public Laws. Submit documentation on the type of
nancing or care/services.
Section 6. UNRELATED BUSINESS TAXABLE INCOME
If Yes, provide the documents and other information requested.
Section 7. EXPANSION
If Yes, describe the type of investment contemplated and the reasons that make such expansion necessary.
Section 8. FINANCIAL STATEMENTS
Submit the nancial statements reecting the operation of the subject property. The income and expenses should include only those
that result from operation of the property. If compensation of personnel or other administrative expenses are pro-rated to the property,
such pro-rata should be indicated. If the nature of an item of income or expense is not clear from the account name, further explanation
indicating the nature of the account should be appended. Your claim will not be processed until the nancial statements are
received by the Assessor.
Section 9. OTHER – EXEMPT ACTIVITY AND USE
Check the appropriate boxes to indicate the requested information.
BOE-267 (P4) REV. 14 (10-16)
