Hud 52267 Form – Fill Out and Use This PDF

Updated: Nov 11, 2026

The HUD 52267 form, titled "Computation of Payments in Lieu of Taxes," is a document utilized by local agencies to report to the U.S. Department of Housing and Urban Development. It outlines the calculations used to determine payments in lieu of traditional property taxes for public housing, ensuring compliance with the U.S. Housing Act's Section 6(D) requirements. These calculations play a critical role in the formula that determines operating subsidies for public housing. To streamline your reporting process and maintain compliance, consider filling out the form by clicking the button below.

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How to Fill Out Form HUD-52267

Form HUD-52267 at a glance

What it is: Computation of Payments in Lieu of Taxes is a form of the U.S. Department of Housing and Urban Development, Office of Public and Indian Housing.

Who signs: Prepared By and Approved By.

A filled-in Form HUD-52267 example: four taxing districts and a Part V payment

Form HUD-52267 example filled out, example: four taxing districts and a Part V payment — A local agency fills out Computation of Payments in Lieu of Taxes. It reports four taxing districts for one fiscal year, using Parts I, III and V. The picture shows page 1, and every value in it is made up. Nothing goes in Part II, Computation of Shelter Rent Collected because its Cooperation Agreement does not provide for payment of PILOT on basis of Shelter Rent Collected. Nothing goes in Part IV, Limitation Based on Annual Contribution because its Cooperation Agreement does not limit PILOT to an amount by which real property taxes exceed 20% of annual contribution. No lower percentage is specified, so Line 1 of Part V is 10% of shelter rent and Line 2 is the lower of Line 1 and the total in Part III.

How to fill out Form HUD-52267, box by box

For Fiscal Year Ended and Name of Local Agency

Enter For Fiscal Year Ended. Enter Name of Local Agency, Location, Contract Number and Project Number.

Part I, Computation of Shelter Rent Charged

In Part I - Computation of Shelter Rent Charged, enter 1. Tenant Rental Revenue (FDS Line 703) and 2. Tenant Revenue Other (FDS Line 704).

In Part I, enter 3. Total Rental Charged (Lines 1 & 2), 4. Utilities Expense (FDS Line 931 - 939) and 5. Shelter Rent Charged (Line 3 minus Line 4).

Part II, Computation of Shelter Rent Collected

Part II - Computation of Shelter Rent Collected is to be completed only if Cooperation Agreement provides for payment of PILOT on basis of Shelter Rent Collected.

In Part II, enter 1. Shelter Rent Charged (Line 5 of Part I), 2. Add: Accounts Receivable - Tenants (FDS Lines 126, 126.1, & 126.2) at beginning of fiscal year, 3. Less: Tenant Bad Debt Expense (FDS Line 964), 4. Less: Accounts Receivable - Tenants (FDS Lines 126, 126.1, & 126.2) at end of fiscal year and 5. Shelter Rent Collected (Line 1 plus Line 2 minus Lines 3 & 4).

Part III, Computation of Approximate Full Real Property Taxes

In Part III - Computation of Approximate Full Real Property Taxes, enter (1) Taxing Districts, (2) Assessable Value, (3) Tax Rate and (4) Approximate Full Real Property Taxes, then the Total.

Part IV, Limitation Based on Annual Contribution

Part IV - Limitation Based on Annual Contribution is to be completed if Cooperation Agreement limits PILOT to an amount by which real property taxes exceed 20% of annual contribution.

In Part IV, enter 1. Approximate full real property taxes, 2. Accruing annual contribution for all projects under the contract, 3. Prorata share of accruing annual contribution*, 4. 20% of accruing annual contribution (20% of Line 3) and 5. Approximate full real property taxes less 20% of accruing annual contribution (Line 1 minus Line 4, if Line 4 exceeds Line 1, enter zero).

For 3. Prorata share of accruing annual contribution* in Part IV: Same as Line 2 if the statement includes all projects under the Annual Contributions Contract. If this statement does not include all projects under the Annual Contributions Contract, enter prorata share based upon the development cost of each project.

Part V, Payments in Lieu of Taxes

In Part V - Payments in Lieu of Taxes, enter 1. 10% of shelter rent (10% of Line 6 of Part I or 10% of Line 5 of Part II, whichever is applicable). If the percentage specified in the Cooperation Agreement or the Annual Contributions Contract with HUD is lower, such lower percentage shall be used.

In Part V, enter 2. Payments in Lieu of Taxes: if Part IV is not applicable, enter the amount shown on Line 1, above, or the total in Part III, whichever is the lower. If Part IV is applicable, enter the amount shown on Line 1, above, or the amount shown on Line 5 of Part IV, whichever is lower.

Prepared By and Approved By

Under Prepared By and Approved By, enter Name, Title and Date.

Warning: HUD will prosecute false claims and statements. Conviction may result in criminal and/or civil penalties (18 U.S.C. 1001, 1010, 1012: 31 U.S.C. 3729, 3802).

Sources

[1] Computation of Payments in Lieu of Taxes, HUD-52267 (the served file; no issuer file found) (the Official source link on this page).

Hud 52267 Form PDF Details

In the realm of public and Indian housing, the HUD 52267 form plays a crucial role. It serves as a tool for the U.S. Department of Housing and Urban Development (HUD) to ensure compliance with the Section 6(D) of the U.S. Housing Act. This legislation allows Public Housing Agencies (PHAs) exemptions from real and personal property taxes, employing a formula to determine the operating subsidies for public housing. The form, titled "Computation of Payments in Lieu of Taxes", necessitates meticulous data reporting by PHAs for the fiscal year in question. The extensive data required—ranging from tenant rental revenue to shelter rent charged and collected, utilities expense, and the approximation of full real property taxes—facilitates a transparent and equitable calculation of payments in lieu of taxes (PILOT). These calculations take into account various factors, including payments based not only on shelter rent charged but also collected, and a limitation based on the annual contribution contract, ensuring that PILOT does not disproportionately burden the PHAs. Completing this form is not just a bureaucratic necessity; it is a mandated task, essential for receiving the benefits derived from HUD's operating subsidies and compliance framework. The existence of an approved OMB control number underscores the form’s legitimacy and the government’s strict stance on accurate and honest reporting, warning of prosecution for false claims. As such, this document is indispensable for PHAs aiming to navigate the complexities of real and personal property tax exemptions while securing necessary funding for public housing operations.

Question	Answer
Form Name	Hud 52267 Form
Form Length	1 page
Fillable?	Yes
Fillable fields	47
Avg. time to fill out	15 sec
Other names	hud 52267, form hud 52267 form, hud form 52267, hud pilot form