Skip to content

State statute

BOE-571-W

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-571-W

Exceptions & meaning →

Page 1

BOE-571-W (P1) REV. 12 (07-25) This page watermarked sample only. Contact Assessor for actual form. WIND GENERATION PROPERTY STATEMENT FOR 2026

(Declaration of costs and other related property information as of 12:01 A.M., January 1, 2026) FILE RETURN BY APRIL 1, 2026 RETURN THIS ORIGINAL FORM. COPIES WILL NOT BE ACCEPTED. FILE A SEPARATE STATEMENT FOR EACH LOCATION.

SECTION 1. Name and Mailing Address Do you use accrual basis accounting? Yes No (Make necessary corrections to printed name mailing address) Enter location of general ledger and all related accounting records (Include zip code)

Email Address

SECTION 2. Name and Type of Facility Operational Date

Enter name and telephone number of authorized Main Parcel Number person to contact at location of accounting records Name Accounting/Location Code Phone Number ( ) Fax Number ( ) Appraisal Unit Code SECTION 3 Form COST ASSESSOR’S USE ONLY A. SUPPLIES IMP FIX ONLYB. CONSTRUCTION TOTAL PP IN PROGRESS OUT OF COUNTY (attach listing) % COMPLETE Actual C. PLANT AND EQUIPMENT D. BUILDINGS, FIXTURES, LAND, AND LAND IMPROVEMENTS TOTAL forSECTION 4 — DECLARATION OF PROPERTY BELONGING TO OTHERS - If none, write “NONE” (Attach additional sheets in the same format if necessary)

SPECIFY TYPE BY CODE NUMBER

Report Conditional Sales Contracts in sections 10 and 11 as applicable DESCRIPTION COST TO 1. Leased Equipment 4. Vending Equipment YEAR OF YEAR OF AND LEASE OR PURCHASE ANNUAL 2. Leased-Purchase Option Equipment 5. Other Businesses ACQUISITION MANUFACTURE IDENTIFICATION NEW RENT 3. Capitalized Lease Equipment 6. Government-Owned Property NUMBER Tax Obligation SAMPLEA. Lessor B. Lessee

A. Lessor’s Name Mailing Address Assessor B. Lessor’s Name Mailing Address

C. Lessor’s Name Mailing Address DECLARATION BY ASSESSEE

OWNERSHIP TYPE (R) note: the following declaration must be completed and signed. if you do not do so, it may result in penalties. Proprietorship I declare under penalty of perjury under the laws of the State of California that I have examined this property statement, and that Partnership the foregoing and all information herein, including any accompanying statements or materials, is true, correct, and complete to theCorporation Contactbest of the taxpayer's knowledge and belief, and includes all property required to be reported which is owned, claimed, possessed, Other controlled, or managed by the person named as the assessee in this statement at 12:01 a.m. on January 1, 2026.

SIGNATURE OF ASSESSEE OR AUTHORIZED AGENT DATE

NAME OF ASSESSEE OR AUTHORIZED AGENT (typed or printed) TITLE

NAME OF LEGAL ENTITY (other than DBA) (typed or printed) FEDERAL EMPLOYER ID NUMBER

PREPARER’S NAME AND ADDRESS (typed or printed) TELEPHONE NUMBER TITLE ( )

*Agent: See page 15 for Declaration by Assessee instructions.

THIS STATEMENT SUBJECT TO AUDIT

Exceptions & meaning →

Page 2

This page watermarked sample only. Contact Assessor for actual form. BOE-571-W (P2) REV. 12 (07-25) 2026 WIND GENERATION PROPERTY STATEMENT STATEMENT OF AFFILIATES AND CONTRACTS

ITEM PROVIDE INFORMATION BELOW OR ATTACH SEPARATE SHEET AS NEEDED. NO.

  1. IS THERE A PARENT COMPANY? YES NO

    IF YES, PROVIDE PARENT COMPANY’S NAME AND ADDRESS

    NAME_____________________________________________________________________________________________________________________

    ADDRESS_________________________________________________________________________________________________________________


  2. DO YOU HAVE A LONG-TERM POWER PURCHASE AGREEMENT (PPA)? YES NO

    IF YES, PROVIDE THE NAMES OF THE COMPANIES FOR WHICH YOU HAVE PPAs AND ATTACH COPIES OF THE AGREEMENTS.

    NAME_____________________________________________________________________________________________________________________ Form NAME_____________________________________________________________________________________________________________________

    NAME_____________________________________________________________________________________________________________________

    ATTACHMENT INCLUDED ONLY

  3. WAS A NEW OR AMENDED PPA ENACTED SINCE THE LAST FILING? YES NO Actual IF YES, ATTACH COPY OF NEW OR AMENDED PPA.

    ATTACHMENT INCLUDED for

  4. IS THIS PROPERTY SUBJECT TO A SALES LEASEBACK OR LEASE PASS THROUGH AGREEMENT? YES NO

    IF YES, ATTACH A COPY OF THE AGREEMENT AND A COPY OF THE FAIR MARKET VALUE ANALYSIS.

  5. ARE YOU ELIGIBLE TO RECEIVE FEDERAL INCENTIVES? YES NO

    IF YES, INDICATE THE FEDERAL INCENTIVE YOU HAVE OR WILL ELECT TO RECEIVE. PRODUCTION TAX CREDITSAMPLE(PTC) INVESTMENT TAX CREDIT (ITC) TREASURY CASH GRANT FUND

  6. DO YOU HAVE A FACILITY MANAGEMENT/OPERATION/MAINTENANCE (O&M) CONTRACT? YES NO Assessor IF YES, PROVIDE THE COMPANY NAME AND ATTACH A COPY OF THE CONTRACT INCLUDING ANY AMENDMENTS.

    NAME______________________________________________________________________________________________________________________

    ATTACHMENT INCLUDED

6a. WAS A NEW OR AMENDED O&M AGREEMENT ENACTED SINCE LAST FILING? YES NO

  1. WAS THERE A CHANGE IN YOUR COMPANY STRUCTURE, OWNERSHIP, OR CONTROL WITHIN THE LAST 12 MONTHS? YES NO

    IF YES, PROVIDE AN EXPLANATION IN AN ATTACHMENT. Contact ATTACHMENT INCLUDED

    If YES to both questions 1 and 2 above, filer must submit form BOE-100-B, Statement of Change in Control and Ownership of Legal Entities, to the State

    Board of Equalization.

  2. DO YOU OWN THE LAND ON WHICH THE WIND GENERAL FACILITY IS SITUATED? YES NO

    IF NO, ARE LAND LEASE AGREEMENTS FOR A TERM OF 35 YEARS OR MORE (INCLUDING OPTIONS) SINCE THE LAST FILING?

YES NO

PROVIDE COPIES OF THE MOST CURRENT LAND LEASE AGREEMENTS AS AN ATTACHMENT.

ATTACHMENT INCLUDED

Exceptions & meaning →

Page 3

BOE-571-W (P3) REV. 12 (07-25) This page watermarked sample only. Contact Assessor for actual form. 2026 WIND GENERATION PROPERTY STATEMENT

SECTION 6 — SCHEDULE OF SYSTEMS AND SUBSYSTEMS

A. FACILITY DOCUMENTATION List:

  1. Assessor Parcel Number (APN):

  2. Number of Wind Turbine Generators:

  3. Maps/Plot Plans (showing APN and number of wind turbines)

    APN Number of Wind Turbines

B. FACILITY AND SPECIFICATIONS

  1. Location nearest population center) 2. Site Size (acres) Form

  2. Nameplate Rating (Gross MWE)

  3. Maximum Dependable Capacity (Gross MWE) 5. Maximum Dependable Capacity (Net MWE) ONLY

  4. Placed in Service DateC. GENERATOR DATA Actual

  5. Manufacturer

  6. Number of Generators for

  7. Type of Cooling

  8. Model Number

  9. Rating (KVA)

  10. Voltage

  11. Current (AMPs) SAMPLED. BLADES

  12. Manufacturer 2. Model Number Assessor

  13. Number of Blades

E. MAIN TRANSFORMER

  1. Manufacturer
  2. Type
  3. Rating (KV) Contact
Exceptions & meaning →

Page 4

BOE-571-W (P4) REV. 12 (07-25) This page watermarked sample only. Contact Assessor for actual form.

2026 WIND GENERATION PROPERTY STATEMENT

SECTION 7 — SCHEDULE OF REVENUE AND PRODUCTION EXPENSES

Account Description Calendar Year 2025

MEGAWATT HOURS Notes

REVENUE Capacity Payments $ Production Tax Credit

Energy Revenue (including curtailments)

TOTAL REVENUE 1 Form EXPENSES

VARIABLE PRODUCTION EXPENSE

Land Royalties ONLY TOTAL O&M EXPENSES (Production)TOTAL O&M EXPENSES (Site Operating) Actual

TOTAL NON-OPERATING G&A EXPENSES

TOTAL OTHER EXPENSES for TOTAL PRODUCTION EXPENSES

NET OPERATING INCOME SAMPLE 1 Exclude property taxes, income taxes, depreciation, and amortization expenses. Assessor Contact

Exceptions & meaning →

Page 5

BOE-571-W (P5) REV. 12 (07-25) This page watermarked sample only. Contact Assessor for actual form. 2026 WIND GENERATION PROPERTY STATEMENT

SECTION 8 (1 OF 2) — SCHEDULE OF OPERATING CASH FLOW PROJECTIONS

Company Name 2025 2026 2027 2028 2029 ANNUAL PROJECTIONS Annual Projected Availability Annual Capacity Factor Energy Production (kWh) Production Curtailment (kWh) Curtailment Rate ($/kWh) Energy Rate ($/kWh) REVENUE Capacity Payments Production Tax Credit Energy Revenue (including curtailments) Less Excessive Transmission Costs Form TOTAL REVENUE EXPENSES VARIABLE PRODUCTION EXPENSE Land Royalties ONLY TOTAL O&M EXPENSES (Production) TOTAL O&M EXPENSES (Site Operating)TOTAL NON-OPERATING G&A EXPENSES Actual TOTAL OTHER EXPENSES TOTAL EXPENSES for 2030 2031 2032 2033 2034 ANNUAL PROJECTIONS Annual Projected Availability Annual Capacity Factor Energy Production (kWh) SAMPLE Production Curtailment (kWh) Curtailment Rate ($/kWh) Assessor Energy Rate ($/kWh) REVENUE Capacity Payments Production Tax Credit Energy Revenue (including curtailments) Less Excessive Transmission CostsTOTAL REVENUEContact EXPENSES VARIABLE PRODUCTION EXPENSE Land Royalties TOTAL O&M EXPENSES (Production) TOTAL O&M EXPENSES (Site Operating) TOTAL NON-OPERATING G&A EXPENSES TOTAL OTHER EXPENSES TOTAL EXPENSES

1 Exclude property taxes, income taxes, depreciation, and amortization expenses

Exceptions & meaning →

Page 6

This page watermarked sample only. Contact Assessor for actual form. BOE-571-W (P6) REV. 12 (07-25)

2026 WIND GENERATION PROPERTY STATEMENT

SECTION 8 (2 OF 2) — SCHEDULE OF OPERATING CASH FLOW PROJECTIONS

Company Name 2035 2036 2037 2038 2039 ANNUAL PROJECTIONS Annual Projected Availability Annual Capacity Factor Energy Production (kWh) Production Curtailment (kWh) Curtailment Rate ($/kWh) Energy Rate ($/kWh) REVENUE Capacity Payments Production Tax Credit Energy Revenue (including curtailments) Less Excessive Transmission Costs Form TOTAL REVENUE EXPENSES 1 VARIABLE PRODUCTION EXPENSE ONLY Land Royalties TOTAL O&M EXPENSES (Production) TOTAL O&M EXPENSES (Site Operating) Actual TOTAL NON-OPERATING G&A EXPENSES TOTAL OTHER EXPENSESTOTAL EXPENSES for

2040 2041 2042 2043 2044

ANNUAL PROJECTIONS Annual Projected Availability Annual Capacity Factor SAMPLE Energy Production (kWh) Production Curtailment (kWh) Curtailment Rate ($/kWh) Assessor Energy Rate ($/kWh) REVENUE Capacity Payments Production Tax Credit Energy Revenue (including curtailments) Less Excessive Transmission Costs Contact TOTAL REVENUE EXPENSES 1 VARIABLE PRODUCTION EXPENSE Land Royalties TOTAL O&M EXPENSES (Production) TOTAL O&M EXPENSES (Site Operating) TOTAL NON-OPERATING G&A EXPENSES TOTAL OTHER EXPENSES TOTAL EXPENSES 1 Exclude property taxes, income taxes, depreciation, and amortization expenses

Exceptions & meaning →

Page 7

This page watermarked sample only. Contact Assessor for actual form. BOE-571-W (P7) REV. 12 (07-25)

2026 WIND GENERATION PROPERTY STATEMENT

SECTION 9 — PLANT OFF-LINE INFORMATION

MONTH SCHEDULED HOURS UNSCHEDULED HOURS REASON

A.

B.

C.

D.

E.

F.

G.

H.

I. Form J.

SECTION 10 (1 OF 3) — SCHEDULE OF FIXED PLANT BLADESONLY/ YAW DRIVES / BALANCE OF

CAL. YR. COST TYPE GEARBOX GENERATOR ROTORS PITCH DRIVES NACELLE PLANT ALL OTHER 2025 Additions Actual 2025 Replacements 2024 Historical Costs for 2024 Retirements 2023 Historical Costs 2023 Retirements

2022 Historical Costs SAMPLE 2022 Retirements 2021 Historical Costs Assessor 2021 Retirements 2020 Historical Costs 2020 Retirements

2019 Historical Costs 2019 Retirements 2018 ContactHistorical Costs

2018 Retirements

2017 Historical Costs

2017 Retirements

2016 Historical Costs 2016 Retirements

Exceptions & meaning →

Page 8

This page watermarked sample only. Contact Assessor for actual form. BOE-571-W (P8) REV. 12 (07-25)

2026 WIND GENERATION PROPERTY STATEMENT

SECTION 10 (2 OF 3) — SCHEDULE OF FIXED PLANT

CAL. YR. COST TYPE GEARBOX GENERATOR BLADES / YAW DRIVES / NACELLE BALANCE OF ALL OTHER ROTORS PITCH DRIVES PLANT 2015 Historical Costs 2015 Retirements 2014 Historical Costs 2014 Retirements 2013 Historical Costs 2013 Retirements

2012 Historical Costs 2012 Retirements Form

2011 Historical Costs 2011 Retirements ONLY 2010 Historical Costs 2010 Retirements Actual 2009 Historical Costs

2009 Retirements for 2008 Historical Costs

2008 Retirements

2007 Historical Costs

2007 Retirements SAMPLE 2006 Historical Costs

2006 Retirements Assessor 2005 Historical Costs

2005 Retirements

2004 Historical Costs

2004 Retirements

2003 Historical Costs Contact 2003 Retirements

2002 Historical Costs 2002 Retirements

2001 Historical Costs 2001 Retirements

Exceptions & meaning →

Page 9

This page watermarked sample only. Contact Assessor for actual form. BOE-571-W (P9) REV. 12 (07-25)

2026 WIND GENERATION PROPERTY STATEMENT

SECTION 10 (3 OF 3) — SCHEDULE OF FIXED PLANT

BLADES / YAW DRIVES / BALANCE OF

CAL. YR. COST TYPE GEARBOX GENERATOR ROTORS PITCH DRIVES NACELLE PLANT ALL OTHER 2000 Historical Costs

2000 Retirements

1999 Historical Costs

1999 Retirements 1998 Historical Costs

1998 Retirements

1997 Historical Costs Form 1997 Retirements

1996 Historical Costs ONLY 1996 Retirements

1995 Historical Costs Actual 1995 Retirements

Prior for

Prior

EXPLANATIONS:

CURRENT YEAR ADDITIONS SAMPLE Assessor

CURRENT YEAR REPLACEMENTS Contact

Exceptions & meaning →

Page 10

This page watermarked sample only. Contact Assessor for actual form. BOE-571-W (P10) REV. 12 (07-25)

2026 WIND GENERATION PROPERTY STATEMENT

SECTION 11 — SCHEDULE OF PERSONAL PROPERTY

A. TEST AND REPAIR EQUIPMENT B. OFFICE FURNITURE AND C. OFFICE COMPUTER EQUIPMENT

CAL EQUIPMENT YR ASSESSOR’S COST ASSESSOR’S COST ASSESSOR’S COST ACQ USE ONLY USE ONLY USE ONLY

2025

2024

2023

2022

2021 2020 Form 2019

2018 ONLY 2017

2016 2015 Actual

2014 2013 for 2012 2011

2010

2009 SAMPLE 2008

2007 2006 Assessor

2005 2004

2003

2002

2001 2000 Contact

1999

1998

Prior

TOTAL

Exceptions & meaning →

Page 11

BOE-571-W (P11) REV. 12 (07-25) This page watermarked sample only. Contact Assessor for actual form. 2026 WIND GENERATION PROPERTY STATEMENT

SECTION 12 — SCHEDULE OF BUILDINGS, LAND, AND LAND IMPROVEMENTS

A. BULDINGS B. LAND IMPROVEMENTS C. LAND & LAND DEVELOPMENT

CAL YR ASSESSOR’S COST ASSESSOR’S COST ASSESSOR’S COST ACQ USE ONLY USE ONLY USE ONLY

2025

2024

2023

2022

2021

2020

2019 2018 Form

2017

2016 ONLY 2015

2014 Actual 2013

2012 2011 for

2010

2009

2008

2007 SAMPLE 2006

2005 2004 Assessor

2003

2002

2001

2000

1999 Contact Prior

TOTAL

Exceptions & meaning →

Page 12

This page watermarked sample only. Contact Assessor for actual form.BOE-571-W (P12) REV. 12 (07-25)

2026 WIND GENERATION PROPERTY STATEMENT

SECTION 13 — SCHEDULE OF ADDITIONS TO PERSONAL PROPERTY

IN ASSET DESCRIPTION OF ADDITIONS DATE PRIOR YEAR COST ASSESSOR’S

SCHEDULE ACQUIRED CWIP USE ONLY A.

B.

C.

D.

E.

F.

G.

H. Form I.

J. SECTION 14 — SCHEDULE OF DELETIONSONLYTO PERSONAL PROPERTY

FROM ASSET DATE YEAR ASSESSOR’S DESCRIPTION OF DELETIONS COST SCHEDULE DISPOSED ACQUIRED USE ONLY ActualA.

B.C. for

D.

E.

F.

G. SAMPLE H.

I.J. Assessor Contact

Exceptions & meaning →

Page 13

This page watermarked sample only. Contact Assessor for actual form. BOE-571-W (P13) REV. 12 (07-25)

WIND GENERATION PROPERTY STATEMENT INSTRUCTIONS

GENERAL INFORMATION

California law prescribes a yearly ad valorem tax based on property as it exists at 12:01 a.m. on January 1 (tax lien date). This form constitutes an official request that you declare all assessable business property situated in this county which you owned, claimed, possessed, controlled, or managed on the tax lien date, and that you sign (under penalty of perjury) and return the statement to the Assessor’s Office by the date cited on the face of the form as required by law. Failure to file the statement during the time provided in section 441 of the Revenue and Taxation Code will compel the Assessor to estimate the value of your property from other information in the Assessor’s possession and add a penalty of 10 percent of the assessed value as required by section 463 of the Code.

If you own taxable personal property in any other county whose aggregate cost is $100,000 or more for any assessment year, you must file a property statement with the Assessor of that county whether or not you are requested to do so. Any person not otherwise required to file a statement shall do so upon request of the Assessor regardless of aggregate cost of property. The Assessor of the county will supply you with a form uponrequest. Form

Except for the "DECLARATION BY ASSESSEE" section, you may furnish attachments in lieu of entering the information on this property statement. However, such attachments must contain all the information requested by the statement and these instructions. The attachments must be in a format ONLY acceptable to the Assessor, and the property statement must contain appropriate references to the attachments and must be properly signed. In all instances, you must return the original BOE-571-W. Actual THIS THIS STATEMENT IS NOT IF ANY SITUATION EXISTS WHICH STATEMENT A PUBLIC DOCUMENT. THE NECESSITATES A DEVIATION FROM IS SUBJECT INFORMATION DECLARED WILL TOTAL COST PER BOOKS AND RECORDS, TO AUDIT. BE HELD SECRET BY THE ASSESSOR. FULLY EXPLAIN ALL ADJUSTMENTS. for SAMPLE Assessor Contact

Exceptions & meaning →

Page 14

This page watermarked sample only. Contact Assessor for actual form. BOE-571-W (P14) REV. 12 (07-25)

SECTION 1 Enter your name (assessee), attention or care of, and mailing address. Provide the name, telephone number, fax number, and Email address of the person to contact regarding the information in the property statement. Also, enter the location of the general ledger and all related accounting records; include the zip code with the address.

SECTION 2 Provide the facility name and the date the facility went into commercial operation. Enter the Assessor’s parcel number or file number, your accounting or location code, and appraisal unit code as provided by the Assessor (leave blank if not known).

SECTION 3 Supplies — Provide the cost for supplies on hand at lien date. Report actual or estimated amounts in whole dollars. There are a variety of methods for estimating supplies of which two are discussed. The first method is based on capacity. For example, you have a capacity for storing 15,000 gallons of unleaded gasoline. Your last fuel delivery cost was $1.35 per gallon. At any given time, you reasonably believe the tanks are 30 percent full. For example, theestimate of fuel on hand, in this case, is $6,075 (15,000 x .30 x 1.35 = $6,075). The other methodFormis based on time. For example, the total office supply expense for the year was $15,000. Your experience indicates you have 1.5 months of supplies on hand at any given time. The estimate of office supplies, in this case, is $1,875 (15,000 x (1.5/12) = $1,875. ONLYConstruction in Progress — Report the expenditures for equipment and other projects under construction not placed into service as of lien date. Report actual or estimated amounts in whole numbers. Acceptable methods for reporting cost are: (1) percentage complete times the authorization for expenditure (AFE), budgeted, or contract Actualamounts; and (2) actual expenditure to date. If a project is to be allocated to other appraisal units, you are required to provide the allocated amounts. Separately report personal property (moveable equipment), fixtures, a fixed plant/equipment, buildings, and land improvements. If you have not placed property in service, you are stillrequired to provide the information required in Sectionfor7. Plant and Equipment — Enter the total net cost (current year’s additions, historical costs and retirements) of all plant and other equipment from section 10, Schedule of Fixed Plant, and section 11, Schedule of Personal Property. Buildings, Fixtures, Land, and Land Improvements Total — Enter the total cost of all buildings, fixtures, land, and land improvements from section 12, Schedule of Buildings, Land, and Land Improvements. SAMPLESECTION 4 If property belonging to others, or their business entities, is located on your premises, report the owner’s name and mailing address. If it is leased equipment, read your agreement carefully and enter A (Lessor) or B (Lessee), Assessor and whether the lessor or lessee has the tax obligation. For assessment purposes, the Assessor will consider, but is not bound to, the contractual agreement. 1. LEASED EQUIPMENT. Report the year of acquisition, the year of manufacture, description of the leased property, the lease contract number or other identification number, the total installed cost to purchase (including sales tax), and the annual rent; do not include in schedules for property belonging to you (see No. 3 below). 2. LEASE-PURCHASE OPTION EQUIPMENT. Report here all equipment acquired on lease-purchase option on which the final payment remains to be made. Enter the year of acquisition, the year of manufacture,Contactdescription of the leased property, the lease contract number or other identification number, the total installed cost to purchase (including sales tax), and the annual rent. If final payment has been made, report full cost and original year of acquisition in schedules for property belonging to you (see No. 3 below). 3. CAPITALIZED LEASED EQUIPMENT. Report here all leased equipment that has been capitalized at the present value of the minimum lease payments on which a final payment remains to be made. Enter the year of acquisition, the year of manufacture, description of the leased property, the lease contract number or other identification number, and the total installed cost to purchase (including sales tax). Do not include in schedules for property belonging to you unless final payment has been made. 4. VENDING EQUIPMENT. Report the model and description of the equipment; do not include in schedules for property belonging to you unless you actually own the equipment.

Exceptions & meaning →

Page 15

This page watermarked sample only. Contact Assessor for actual form. BOE-571-W (P15) REV. 12 (07-25)

  1. OTHER BUSINESSES. Report other businesses on your premises.
  2. GOVERNMENT-OWNED PROPERTY. If you possess or use government-owned land, improvements, or fixed equipment, or government-owned property is located on your premises, report the name and address of the agency that owns the property, and include a description of the property.

DECLARATION BY ASSESSEE The law requires that this property statement, regardless of where it is executed, must be declared to be true under penalty of perjury under the laws of the State of California. The declaration must be signed by the assessee, a duly appointed fiduciary, or a person authorized to sign on behalf of the assessee. In the case of a corporation, the declaration must be signed by an officer or by an employee or agent who has been designated in writing by the board of directors, by name or by title, to sign the declaration on behalf of the corporation. In the case of a partnership, the declaration must be signed by a partner or an authorized employee or agent. In the case of a limited liability company (LLC), the declaration must be signed by an LLC manager, or by a member where there is no manager, or by an employee or agent designated by the LLC manager or by the members to sign on behalf of the LLC. FormWhen signed by an employee or agent (other than a member of the bar) a certified public accountant, a public accountant, an enrolled agent or a duly appointed fiduciary, the assessee’s written authorization of the employee or agent to sign the declaration on behalf of the assessee must be filed with the Assessor. The Assessor may at any time require a person who signs a property statement and who is required to have written authorization to ONLY provide proof of authorization. A property statement that is not signed and executed in accordance with the foregoing instructions is not validlyfiled. The penalty imposed by section 463 for failure to file is applicableActualto unsigned property statements.

SECTION 5Answer the listed questions and statements by checkingforthe appropriate box: Yes, No, or NA (not applicable). (Note that some items may require additional information depending on the answer.)

SECTION 6 Report all system and subsystem data. If there are subsystems not listed, report these on a separate schedule. Enter "NA" for items that are not applicable. SAMPLE SECTION 7 Report revenue and expenses for the 12-month period prior to the lien date. Descriptions of revenue and expenseitems are provided in the followingAssessorsection.

SECTION 8 You are required to provide the information in this Section whether or not the subject property has been placed in service. Annual Projections - For each calendar year starting with the lien date year, enter the annual projected availability, annual capacity factor, energy production (kWh), paid curtailment (kWh), curtailment rate ($/kWh), and energy rate ($/kWh).Contact • Annual projected availability is the total amount of electricity a project can produce 24/7 less scheduled downtime (not including curtailments) divided by total amount of electricity a project can produce 24/7 within a calendar year. • Annual capacity factor is the actual amount of electricity produced divided by total amount of electricity a project can produce 24/7 less scheduled downtime within a calendar year. • Energy production should reflect the total amount of electricity (kWh) anticipated to be sold. • Production curtailment is the amount of electricity (kWh) anticipated to not be loaded onto the electrical grid at the request of the utility of California’s Independent Service Operator.

Exceptions & meaning →

Page 16

This page watermarked sample only. Contact Assessor for actual form. BOE-571-W (P16) REV. 12 (07-25)

• Curtailment rate should reflect the anticipated average $/kWh that will be received in compensation for not
supplying electricity to the electrical grid.
• Energy rate should reflect the anticipated average $/kWh from all sources.

Revenue - For each calendar year starting with the lien date year, enter the capacity payments, production tax credits, energy revenue, excessive transmission cost, and total revenue. • Capacity payments should reflect the amount anticipated to be received from all sources for capacity agreements. • Production tax credits should reflect the anticipated amount of dollar credits that will be received. • Energy revenue should reflect the anticipated revenue derived from sale of electricity from all sources and anticipated amounts to be received from curtailments. • Total revenue should reflect the anticipated aggregate of all revenues less anticipated excessive transmission costs. Expenses - For each calendar year starting with the lien date year, provide anticipated variable production expenses, total O&M expenses (production), total O&M expenses (site operating G&A), total non-operating G&A expenses and other expenses. Form • VARIABLE PRODUCTION EXPENSES – For each calendar year starting with lien date year, enter anticipated land royalties payments. • TOTAL O&M EXPENSES (Production) – For each calendar year starting with the lien date year, enter anticipated “Total O&M Expenses.” O&M expenses, production, includeONLYbut are not limited to payroll and benefits expenses, spare parts expenses, utilities expenses, outside services expenses, O&M fees, site equipment repair and maintenance expenses, material and supplies and consumables expenses, shop equipment and tools expenses, uniforms expenses, safety equipment expenses, freight and fuelActualexpenses, chemicals, oils and lubricants expenses, gases expenses, and waste disposal expenses. • TOTAL O&M EXPENSES (Site Operating G&A) – For each calendar year starting with the lien date year, enter for anticipated “Total Expenses (Site Operating).” O&M expenses, site operating, include but are not limited to utilities expenses, outside services expenses, travel and meals expenses, environmental and sampling expenses and all other site operating G&A expenses. • TOTAL NON-OPERATING G&A EXPENSES – For each calendar year starting with the lien date year, enter anticipated “Total Non-Operating G&A Expenses.” Total non-operating G&A expenses include but are not limited to insurance expenses, travel and meals expenses, outside services expenses, public relations expenses, bank fee expenses, ADASAMPLEfee expenses, fixed land lease expenses, accounting and audit expenses, consulting expenses, subscriptions, dues and memberships expenses, bank and finanace changes expenses, postage and courier expenses, and legal expenses.• OTHER EXPENSES –AssessorFor each calendar year starting with the lien date year, enter anticipated Other Expenses. Other expenses include but are not limited to royalties, CAISO expenses, royalties, interphase (wake) expenses, and interconnection fees expenses.

SECTION 9 Enter plant production curtailed or off-line for periods greater than 24 hours during the month. Provide the month, the hours off-line, and a brief explanation; for example, gearbox failure.SECTIONContact10 Enter the most current year additions and replacement and provide as much component cost detail as possible based on the fields provided. If your accounting records allow you to provide greater component cost detail, you may submit a supplementary worksheet. Provide an explanation for current year additions and replacements under the explanation section provided for “Current Year Additions” and “Current Year Replacements,” respectively. Enter historical cost in the appropriate cells. Historical costs should be preserved over reporting years and should not be adjusted to reflect retirements. For current year replacement amounts, there should be a corresponding retirement amount to reflect vintage components that are the subject of current year replacement cost. Providing corresponding retirement cost for current year replacements may not always be possible. When there is uncertainty as to the actual or estimated amount of the retirement amount, it is not necessary to enter retirement amounts, but a statement should be provided under "Current Year Replacement" with a discussion addressing the issue. Explanations should be provided for all current year additions and replacements.

Exceptions & meaning →

Page 17

This page watermarked sample only. Contact Assessor for actual form. BOE-571-W (P17) REV. 12 (07-25)

SECTIONS 11 and SECTION 12 These sections are for reporting costs, in whole dollars, summarized by calendar year of acquisition of non-fixed, moveable equipment; and buildings, land, and land improvements respectively. Attach as many schedules as needed to cover all reportable assets and property. The first column is for entering the calendar year. The box above the “Cost” and “Assessor’s Use Only” is for indicating the type of property being reported; for example, computer equipment, office furniture and equipment, and fixtures. The “Cost” column is for entering the summarized cost for the calendar year. For each group, remember to total the cost. Reportable cost includes the purchase price, sales and use taxes, transportation, installation and construction charges, interest during construction, and other expenses to place the asset into service. The reportable cost does not include adjustments for gain or loss on trade-in, adjustment for investment tax credit or cash grant, Internal Revenue Service section 179 deduction, or other tax or accounting adjustments. Items previously leased are reported at their original full cost and acquisition date. Do not include fully licensed vehicles and trailers, and off-highway vehicles subject to identification (trail bikes, snowmobiles, and 3- and 4-wheel all-terrain vehicles). The property tax is paid via the annual registration and off-highway identification sticker. However, you must Form report oversized and overweight rubber-tired vehicles, except commercial vehicles and cranes, requiring permits issued by the Department of Transportation to operate on the highways. Unlicensed vehicles and equipment with license plates starting with “SE” are to be reported. Do not include pipelines and rights-of-way because they are reported on separate property statements. If you have facilities and plants that are being allocated to ONLY other appraisal units, you are required to provide the allocated cost; we will not perform the allocation. Do not include application software costs in accordance with section 995.2 of the Revenue and Taxation Code. Actual Group the assets according to function. This may follow your accounting classification policy. Some general guidelines to grouping assets are: for • Computer equipment and office equipment/furniture should be reported separately. • Computers, buildings, and land improvements which are an integral part of a facility or plant are to be combined with the equipment into a single category.

The following are some of the errors and unacceptable practices found to be most common during annual review of the property statement. • Do notSAMPLEreport negative numbers. They are ignored and treated as zero amounts. • Do not classify major plant and equipment as “Miscellaneous Equipment”; otherwise, this category is treated as personal property or fixtures regardless of the dollar amount reported. Assessor • Do not determine new acquisitions by reporting the difference between last year’s and this year’s account balances. All new acquisitions are reported as current year. Disposals are to be deleted from the appropriate year, or be deleted from the oldest reported amount in the prior year. • Separately report active and idle assets of the same classification. You may determine the actual cost by acquisition year, or prorate the total group based on a single percentage for all acquisition years. • Fully depreciated items still in use (active or idle) must be reported. • Remember to incorporate finalized property tax audit adjustments as part of the reported information.Contact

Exceptions & meaning →

Page 18

This page watermarked sample only. Contact Assessor for actual form. BOE-571-W (P18) REV. 12 (07-25)

SECTION 13 List additions that occurred from the last filing. Do not include personal (moveable) property and fixtures. Include buildings, land, and land improvements. Provide the name of the asset schedule in which the item is reported, an item description, the date acquired or completion date, and the cost. Also provide the amount of prior year, reported construction in progress (CWIP). Reportable cost includes the purchase price, sales and use taxes, transportation, installation and construction charges, interest during construction, and other expenses incurred to place the asset into service. The reportable cost does not include adjustments for gain or loss on trade-in, adjustment for investment tax credit or cash grant, section 179 deduction, or other tax or accounting adjustments. Only completed projects should be reported as of the date the property becomes functional or operational; otherwise, the item should be reported as construction in progress.

SECTION 14 List deletions that occurred from the last filing. Do not include personal (moveable) property and fixtures. Include fixed plant, buildings, land, and land improvements. Provide the name of the asset schedule in which the item was reported in the prior year, an item description, disposal date, the date acquired or completion date, and the cost. ONLYForm Actual for SAMPLE Assessor Contact

Exceptions & meaning →

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.