State statute
BOE-571-LA
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-LA¶
Page 1¶
This page watermarked sample only. Contact Assessor for actual form.BOE-571-LA (P1) REV. 29 (05-25) ALTERNATE SCHEDULE A FOR BANK, INSURANCE COMPANY, OR FINANCIAL CORPORATION FIXTURES Name Location Corporation No. Include expensed equipment and fully depreciated items. Include sales or use tax, freight and installation costs. Attach schedules as needed. Line 93 "Prior" — Report detail by year(s) of acquisition on a separate schedule. 1. 2. Enter 3. 4. L Code I Calendar COUNTERLINES, PARTITIONS, SIGNS, CAMERAS, (C) CARPETS (C), DRAPES (DR) ATMs N Year CAFETERIA EQUIPMENT, ETC. TV EQUIPMENT, ETC. or (Do not include free standing E of (DR) or counter-top units) N Acq. O ASSESSOR’S ASSESSOR’S ASSESSOR’S ASSESSOR’S COST COST COST COST USE ONLY USE ONLY USE ONLY USE ONLY 71 2025
72 2024
73 2023
74 2022
75 2021
76 2020
77 2019 Form 78 2018
79 2017
80 2016 ONLY 81 2015
82 2014 Actual 83 2013
84 2012 for 85 2011
86 2010
87 2009
88 2008
89 2007 SAMPLE 90 2006
91 2005 Assessor 92 2004
93 Prior 94 Total
Add TOTALS on lines 94, 101, and any additional schedules. ENTER HERE AND ON (P1), PART II, LINE 6 95
L Enter Enter 5. Enter Enter 6. I Year Code VAULT DOORS (V) AND Year Code DRIVE-UP WINDOWS (D) ASSESSOR’S USE ONLY N E of (V) NIGHT DEPOSITORIES (N) of (D) WALK-UP WINDOWS (W) ADJUSTED BASE Acquis. Contactor Acquis. (W) AND KIOSKS (K) CLASSIFICATION MARKET VALUE N O (N) COST ASSESSOR’S (K)or COST ASSESSOR’S YEAR VALUE USE ONLY USE ONLY Counterlines, etc. 96 Camera, etc.
97 Carpets, drapes
98 ATMs
99 Vault doors, etc.
100 Kiosks, etc.
101 TOTAL TOTAL TOTALS
REMARKS: THIS STATEMENT SUBJECT TO AUDIT
Page 2¶
This page watermarked sample only. Contact Assessor for actual form.BOE-571-LA (P2) REV . 29 (05-25)
INSTRUCTIONS FOR COMPLETING ALTERNATE SCHEDULE A FOR BANK, INSURANCE COMPANY, OR FINANCIAL CORPORATION FIXTURES
This schedule is applicable ONLY to: (1) banks and financial corporations that are subject to taxation under th e provisions of section 23181 et seq. of the Revenue and Taxation Code; and (2) insurance companies that are subject to taxation under the provisions of section 28 of Article XIII of the California Constitution. If the assessee named on this statement is not a bank, financial corporation, or insurance company as defined in the preceding sentence, so indicate in the "Remarks" section and do not complete this schedule. Complete BOE-571-L, Business Property Statement, and return it and this schedule to the Assessor.
If the assessee named on this statement is a bank, financial corporation, or insurance company as defined above, complete entire BOE-571-L, except do not complete Sc hedule A or Column 2 of Sc hedule B of that s tatement. This supplemental schedule must be completed in lieu of Schedule A and Column 2 of Schedule B and submitted with BOE-571-L.
NAME and LOCATION. Enter the OWNER NAME and LOCATION OF THE PROPERTY as indicated on the front of BOE-571-L. CORPORATION NUMBER. Enter t he corporate number issued by t he California Secretary of State. If this number has not been issued, enter t he equivalent number issued by t he Franchise Tax Board. FIXTURES. Under the California law, p ersonal property owned by a ban k or financial corporation, and personal property owned by an Form insurance company, are exempt from property tax assessment. However, fixtures are taxable and must be reported on this schedule. Report t he cost of your fixtures by calendar year of acquisition in the column that best describes the fixtures. Total the reported costs and enter the total on (P1), line 6, of BOE-571-L. Do not include building costs which are reported in Column 1 of Schedule B of BOE-571-L. ONLY To facilitate your reporting, below is a list of typical fixtures. Note that some items may be capitalized as personal property on your records, but must be reported as fixtures on this schedule. If additional information is needed, please contact the Assessor’s Office cited on the face of BOE-571-L. Actual COLUMNS 3, 5, and 6. Report separately each item’s cost, year of acquisition, and descriptive code ("C" for Carpets, "DR" for Drapes, "V" for Vault Door, "N" for Night Depository, "D" for Drive-up Window, "W" for Walk-up Window, and "K" for Kiosk.) If carpets and drapes were acquired in the same year, please attach a separate schedule listing the year of acquisition and the individual costs. for COLUMN 4. ATMs that are installed as free standing or counter-top units within a building are classified as personal property. ATMs installed in a structure built primarily for the purpose of housing the ATMs, or an ATM installed through the wall of a building, is classified as a fixture. (See Property Tax Rule 122.5(e)(9) and Assessor’s Handbook Section 504, page 18.)
REFERENCE LIST SAMPLE
LIST OF TYPICAL FIXTURES TO BE REPORTED IN COLUMN 1 LIST OF TYPICAL FIXTURES TO BE REPORTED IN COLUMN 2
Auditorium equipment (seating-stage and lighting-sound-projection) Auxiliary or standby power generation equipment and ride through Conveyors Assessorgenerators Counters (include teller lines and railings) Burglar alarms Interior railings (not safety railings-staircase or mezzanine) Cameras (surveillance) attached to walls or columns Man traps Closed circuit television systems Permanently attached partitions (less than ceiling heights) Electronic security or surveillance equipment Power panels, plumbing, and wiring for computers Music and security paging systems Restaurant and cafeteria equipment including plumbing Signs Safe-deposit booths (partitions) Standby air conditioning for computers Shelving Contact(attached or built-in) Telephone systems equipment if permanently annexed to real Vault alarm systems property Vault ventilator Trash compactors and paper shredders Wall-hung desks and built-in desks Vacuum air tube systems and compressors