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State statute

BOE-237

California foreclosure, tax-defaulted, court-ordered and probate-sale law and official procedures — verbatim and citable.

Edition
2026-09-26
Last updated
2026-09-27
Jurisdiction
California

BOE-237

Exceptions & meaning →

Page 1

This page watermarked sample only. Contact Assessor for actual form. BOE-237 REV. 05 (05-25) EXEMPTION OF LOW-INCOME TRIBAL HOUSING To receive the full exemption, this claim must be filed by 5:00 p.m., February 15.

State of California, County of

,

(name of person making claim)

who is filing this claim as, or on behalf of, the of the property described herein, states: (tribe or tribally designated housing, owner and/or entity)

  1. That as

    (officer)

  2. of the (name of tribe or tribally designated housing entity)

  3. the mailing address of which is ZIP (give complete mailing address)

  4. the location of the property for which exemption is claimed is Form

(give complete address) ZIP Assessor's Parcel Number: ONLY 5. That this claim for exemption is made for the 20_____ - 20_____ fiscal year on the leased property described above. 6. That at least 30% of the housing are used for rental housing and related facilities for tenants who are persons of low income as defined Actual in section 50079.5 of the Health and Safety Code or applicable federal, state, or local financial assistance agreements and the rents charged do not exceed the limits provided in section 50053 of the Health and Safety Code or applicable federal, state, or local financial assistance agreements. An affidavit by the claimant affirming that the tenants’ incomes and rents do not exceed those limits is attached. The exemption cannot be allowed without the income affidavit. for 7. That the property is owned and operated by an owner operator owner/operator [ ] a federally recognized tribe (documentation required for first time filers) [ ] a tribally designated housing entity (documentation required for first time filers) which is nonprofit and no part of those net earnings inure to the benefit of any private shareholder. 8. That there is a deed restriction, agreement, or other legally binding document requiring that at least 30% of the housing units are SAMPLE occupied by or held for occupancy by qualifying low-income tenants. 9. BOE-237-A, Supplemental Affidavit for BOE-237, Housing — Lower-Income Households, is also required to be filed with the Assessor under the provisions of sections 251 and 254 of the Revenue and Taxation Code for those tribes or tribally designated housing entities filing BOE-237, Exemption of Low-IncomeAssessorTribal Housing. FOR ASSESSOR’S USE ONLY Whom should we contact during normal business hours for additional information? Received by (Assessor’s designee) NAME

of ADDRESS (street, city, state, zip code) (county or city) Contact on (date)

DAYTIME PHONE NUMBER EMAIL ADDRESS
( )

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

SIGNATURE OF PERSON MAKING CLAIM TITLE DATE t

THIS EXEMPTION CLAIM IS A PUBLIC RECORD AND IS SUBJECT TO PUBLIC INSPECTION.

Exceptions & meaning →

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