BOE-901-V

Source: https://www.boe.ca.gov/proptaxes/pdf/sample-boe901v.pdf

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BOE-901-V (P1) REV. 02 (07-25)

APPLICATION FOR DEDUCTION OF VEHICLES’ LICENSE FEES FROM PROPERTY TAX

In accordance with the provisions of Section 994 of the Revenue and Taxation Code, the undersigned hereby applies for deduction of the vehicle license fees paid on the rubber tired equipment, itemized below, from the property tax levied against said equipment and certifies that said vehicle license fees were paid prior to the lien date (January 1) for the calendar year in which the lien date occurs. The undersigned applicant understands that the deduction or tax credit allowed per vehicle shall not exceed the property tax applicable to such vehicle, and shall exclude any registration, weight, permit, or identification plate fees.

ASSESSMENT NUMBER: ____________________________ TAX-RATE AREA:___________________ SECURED UNSECURED ASSESSOR’S USE APPLICANT AUDITOR’S USE ONLY ONLY Form

ENTER FROM VEHICLE REGISTRATION CARD (7) (9) (11) (12) (13) (14) (1) (8) (10) DATE FEE TAX REG. WGT. LIC. TAX DESCRIPTION OF VEHICLE (5) (6) WAS PAID ASSESSED VALUE RATE TAX FEE FEE FEE REDUCTION (2) (3) (4) UNLADEN TOTAL ONLY LICENSE NUMBER AX. W.C. WEIGHT FEE

1. 2. Actual

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9. CERTIFICATIONSAMPLE

I certify (or declare) under penalty of the laws of the State of California that the foregoing and all information herein, is true,correct, and complete to the best of my knowledge and belief. Additionally, if this form is submitted with an electronic signature,AssessorI also certify (or declare) under penalty of (15) GROSS TAX FROM TAX BILL $________________ 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 (16) LESS TOTAL TAX DEDUCTION $________________ and belief. PROPERTY ASSESSED TO (typed or printed) (17) NET TAX DUE $________________ PROPERTY ADDRESS (typed or printed) I certify that the computations of the “Net Tax Due” shown above is correct. MAILING ADDRESS (typed or printed) _________________________ County Auditor Contact E-MAIL ADDRESS (typed or printed) DAYTIME TELEPHONE NUMBER ( ) Date: _______________ By: ____________________ SIGNATURE OF CLAIMANT DATE

THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION

This page watermarked sample only. Contact Assessor for actual form.

BOE-901-V (P2) REV. 02 (07-25)

GENERAL INSTRUCTIONS

If you own rubber-tired equipment which requires a permit to be moved or operated over public streets or highways, the equipment is subject to property tax in the county where it has situs on the lien date. However, you will be allowed to deduct from the property tax on such equipment the amount of any vehicle license fee paid on the equipment if the license fee is paid prior to the lien date for the calendar year in which the lien date occurs. It should be noted that the total fee you pay to the Department of Motor Vehicles cannot be deducted as it includes in addition to the license fee, a registration fee, and if commercially licensed, weight fees.

Please provide the information required for Columns 1 through 7 on the application form for each vehicle which you believe qualifies for a deduction of the vehicle license fee from property tax.

If you have equipment at more than one situs in the county and each situs is covered by a separate tax bill, you must file a separate application for the equipment covered by each tax bill.Enter a description of each vehicle (bucket loader, motor grader, etc.) in Column 1 and showFormthe date the fee was paid in Column 7. The information for Columns 2 through 6 may be obtained from your vehicle registration card.

When you have completed the application, please sign the declaration at the bottom, and return to ___, ONLY County Tax Collector, _____________, California. IF THE APPLICATION IS NOT COMPLETED AND SIGNED,ActualIT WILL NOT BE ACCEPTED. for SAMPLE Assessor Contact