BOE-267-F (FRONT) (10-03)
WELFARE OR VETERANS’ ORGANIZATION EXEMPTION
ASSESSOR’S FINDING ON QUALIFICATION OF PROPERTY USE
DATE:
Organization Name and Mailing Address: Property Location:
Under the provisions of section 254.5 of the Revenue and Taxation Code, we have reviewed the Claim for Welfare or Veterans’
Organization Exemption together with other material submitted for the above property. Our finding is that the requirements of section
214 or section 215.1 and following of the Revenue and Taxation Code, which provide for the welfare or veterans’ organization
exemption, have “Been Met,” “Not Been Met,” or your claim was determined to be “Incomplete” as indicated below:
BEEN MET
P.P.O.
P.P. & IMP.
L.R.
R.O.
INCOMPLETE
H.E.H.
H.L.I.
N.F.S.
N.O.S.
NOT BEEN MET
F.R.P.
N.E.U.
O.N.F.
O.N.Q.
P.P. & P.I.
N.I.N.
H.L.P.
N.O.C.C.
V.U.P.
L.F.
O.E.U.
P.V.P.
R.L.Q.
F.N.C. (see below)
P.N.R.
E.U.
L.F. (90%)
O.F.L.
L.F. (85%)
If this finding sheet indicates an Incomplete or Not Been Met finding, you may submit additional information and/or documents in
support of your claim. Please submit such documents to the Assessor, along with a copy of this finding sheet.
SEE REVERSE FOR DESCRIPTION OF ABBREVIATIONS AND BELOW FOR ADDITIONAL COMMENTS REGARDING THE
FINDING:
IMPORTANT NOTICE
PLEASE READ CAREFULLY
IN FUTURE YEARS, YOU WILL NOT RECEIVE A FINDING SHEET FROM THIS OFFICE UNLESS THE PROPERTY IS
INELIGIBLE FOR EXEMPTION.
The Assessor may not approve a property tax exemption claim until the claimant has been issued a valid Organization Clearance
Certificate from the State Board of Equalization.
If the exemption is denied and the claimant does not agree with the above findings, the claimant may seek a refund of property taxes
paid by filing a claim for refund with the county board of supervisors, and if the claimant’s refund with the county is denied, the
claimant may file a refund action in superior court.
ABBREVIATIONS USED IN PROCESSING CLAIMS FOR WELFARE OR
VETERANS’ ORGANIZATION EXEMPTION – QUALIFICATION OF PROPERTY USE
REQUIREMENTS MET
CODE DESCRIPTION
P.P.O. Personal property only.
P.P. & IMP. Personal property and improvements.
P.P. & P.I. Personal property and possessory interest.
O.E.U. Only those portions of the property used exclusively for religious, hospital, or charitable purposes meet the requirement
for exemption.
E.U. Portions of the property in excess of that reasonably necessary for the purposes of the organization do not meet the
requirements for exemption.
O.F.L. Portions of the property used by operator(s) who filed late are subject to late filing.
L.R. Portions of the property leased or rented do not meet the requirement for exemption.
R.O. Portions of the property used for retail outlet purposes do not meet the requirements for exemption.
N.I.N. Portions of the property used to house personnel whose presence on the premises is not an institutional necessity do
not meet the requirements for exemption.
P.V.P. Portions of the property that are vacant or unused do not meet the requirements for exemption.
L.F. (90%) Late filing. Filed with the Assessor between February 16 and the following January 1, 90% of any tax, penalty, or
interest shall be canceled or refunded under the provisions of section 270 of the Revenue and Taxation Code.*
L.F. (85%) Late filing. Filed with the Assessor after January 1 of the subsequent assessment year; 85% of any tax, penalty, or
interest shall be canceled or refunded under the provisions of section 270 of the Revenue and Taxation Code.*
INCOMPLETE
H.E.H. BOE-267-H, Welfare Exemption Supplemental Affidavit, HousingElderly or Handicapped Families, not submitted.
Obtain form from the Assessor.
H.L.I. BOE-267-L, Welfare Exemption Supplemental Affidavit, HousingLower-Income Households, not submitted. Obtain
form from the Assessor.
H.L.P. BOE-267-L1, Welfare Exemption Supplemental Affidavit, HousingLower-Income Households (Limited Partnership),
not submitted. Obtain form from the Assessor.
R.L.Q. BOE-267-R, Welfare Exemption Supplemental Affidavit, RehabilitationLiving Quarters, not submitted. Obtain form
from the Assessor.
N.F.S. No financial statement. Need copy of most current statement of assets and liabilities (balance sheet) for the property
location.
N.O.S. No operating statement. Need copy of most current statement of revenue and expenses for the property location.
N.O.C.C. No Organizational Clearance Certificate. The Assessor may not approve a property tax exemption claim until the
claimant has been issued a valid Organizational Clearance Certificate from the State Board of Equalization.
F.N.C. Incomplete claim. For reason, see comments on front of form BOE-267-F.
REQUIREMENTS NOT MET
F.R.P. This property (or portion of property) used for fundraising purposes is not considered to be used for charitable purposes
within the meaning of section 214 of the Revenue and Taxation Code.
N.E.U. Property is not used exclusively for religious, hospital, or charitable purposes within the meaning of section 214 of the
Revenue and Taxation Code.
V.U.P. Vacant, unused property does not meet the requirements for exemption.
P.N.R. Property not recorded in the name of claimant as of the lien date, 12:01 a.m. January 1.
O.N.F. Operator has not filed a claim for the welfare exemption as of the date of this finding.
O.N.Q. Operator has filed a claim for the welfare exemption but has not qualified for the welfare exemption as of the date of
this filing.
L.F. Late filing. Filed with the Assessor after February 15. Claim not denied because of late filing, see other reason
checked.
* The total tax, including penalties and interest, shall not exceed $250 in any one year on all property located within the county for which
a claim that is filed late is subsequently approved. Tax bills resulting from late filed claims for exemptions from supplemental
assessments are calculated individually by value date and are not included in the $250 per claimant/per county/per year limitation.