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Orange: BOE-236

Orange: BOE-236 for 2016

EXEMPTION OF LEASED PROPERTY USED EXCLUSIVELY FOR LOW - INCOME HOUSING

  • Organization Details

    1. Was the property leased to the lessee for a term of 35 years or more, or was the lease transferred to the lessee with a remaining term of 35 years or more? (The Assessor may require a copy of the lease be submitted.)
    Yes No
    2. Was the property used exclusively and solely for rental housing and related facilities for tenants who are persons of low income as defined in section 50093 of the Health and Safety Code?
    Yes No
    An affidavit affirming that the tenants’ incomes do not exceed the limits provided by section 50093 of the Health and Safety Code:
    is attached
    will be provided within
    days
    will be provided by the lessee (if this claim is filed by the lessor). The exemption cannot be allowed without the income affidavit.
    3. The property is leased and operated by a (check one)
    a. Religious, hospital, scientific, or charitable fund, foundation, or corporation. Note: if this box is checked, the lessee must file and qualify for the Welfare Exemption provided by section 214 of the Revenue and Taxation Code in order for this exemption claim to be allowed.
    b. Public housing authority or public agency.
    c. Limited partnership in which the managing general partner has received a determination that it is a charitable organization under section 501(c) (3) of the Internal Revenue Code. If this box is checked, copies of the determination letter, the limited partnership agreement, and the Certificate of Limited Partnership (LP-1), including any amendments (LP-2), showing endorsement by the Secretary of State
    are attached
    will be submitted by the lessee. The exemption cannot be allowed without these documents.

    Whom should we contact during normal business hours for additional information?


  • CERTIFICATION

    I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and all information hereon, including any accompanying statements or documents, is true, correct, and complete to the best of my knowledge and belief.


Please provide all required information

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Forms for use in 2016 will be available starting January 1st, 2016.

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