State statute
BOE-571-S
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-S¶
Page 1¶
This page watermarked sample only. Contact Assessor for actual form. BOE-571-S (P1) REV. 30 (07-25) BUSINESS PROPERTY STATEMENT FOR 2026 (Declaration of costs and other related property information as of 12:01 A.M., January 1, 2026) RETURN THIS ORIGINAL FORM. COPIES WILL NOT BE ACCEPTED.
NAME AND MAILING ADDRESS FILE RETURN BY APRIL 1, 2026
(Make necessary corrections to the printed name and mailing address)
LOCATION OF THE BUSINESS PROPERTY
STREET
CITY
(File a separate statement for each location.)
PART I: GENERAL INFORMATION f. Enter name and telephone number of authorized person to contact at location of accounting records:COMPLETE (a) THRU (g) a. Enter type of business: g. During the period of January 1, 2025, through December 31, 2025: Form b. Enter local telephone no. FAX no. (1) Did any individual or legal entity (corporation, partnership, limited liability company, Email Address etc.) acquire a "controlling interest" (see instructions for definition) in this business entity? Yes Noc. Do you own the land at this business location? Yes No If yes, is the name on your deed recorded as shown on this statement? Yes No (2) If YES, did this business entity also own "real property" (see instructions for definition) ONLYin California at the time of the acquisition? Yes Nod. When did you start business at this location? DATE: e. Enter location of general ledger and all related accounting records (include zip code): (3) If YES to both questions (1) and (2), filer must submit form BOE-100-B, Statement of Change in Control and Ownership of Legal Entities, to the State Board of Equalization. See instructions for filing requirements. Actual
PART II: DECLARATION OF PROPERTY BELONGING TO YOU (omitCOSTcents) ASSESSOR’S USE ONLY (attach schedule for any adjustment to cost) (see instructions)1. Supplies for 2. Equipment (From Schedule A, line 34A) 3. Equipment out on lease, rent, or conditional sale to others (Attach Schedule) 4. Structure and fixture items (From Schedule A, line 34B) 5. Construction In Progress (Attach Schedule) 6. 7.PART III: DECLARATION OF PROPERTYSAMPLEBELONGING TO OTHERS – IF NONE WRITE “NONE” (SPECIFY TYPE BY CODE NUMBER) Report conditional sales contracts that are not leases on Schedule A Year Year Description Cost to Annual of of and Lease or Purchase Rent
- Leased equipment 4. Vending equipment t Acq. Mfg. Identification New2. Lease-purchase option equipment 5. OtherAssessorbusinesses No.
- Capitalized leased equipment 6. Government-owned property Tax Obligation: A. Lessor B. Lessee
Lessor’s name Mailing address 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 Contact Partnership the foregoing and all information herein, including any accompanying statements or materials, is true, correct, and complete to the best Corporation 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
BUSINESS DESCRIPTION (R) NAME OF ASSESSEE OR AUTHORIZED AGENT* (typed or printed) TITLE Retail NAME OF LEGAL ENTITY (other than DBA) (typed or printed) FEDERAL EMPLOYER ID NO. Wholesale Manufacturer PREPARER’S NAME AND ADDRESS (typed or printed) TELEPHONE NO. TITLE Service/Professional ( )
- Agent: See page 6 for Declaration by THIS DOCUMENT IS NOT SUBJECT TO PUBLIC INSPECTION Assessee instructions.
Page 2¶
This page watermarked sample only. Contact Assessor for actual form. BOE-571-S (P2) REV. 30 (07-25)
SCHEDULE A — COST DETAIL: EQUIPMENT (Do not include property reported in Part III.) Include expensed equipment and fully depreciated items. Include sales or use tax, freight and installation costs. Attach schedules as needed. "Prior"— Report detail by year(s) of acquisition on a schedule.
L Calendar 1 2 3 4 Calendar 5a. I Year MACHINERY AND OFFICE FURNITURE STRUCTURE ITEMS ONLY FIXTURE ITEMS ONLY Year PERSONAL N E of EQUIPMENT AND EQUIPMENT (see instructions) (see instructions) of COMPUTERS N Acq. ASSESSOR’S Acq. ASSESSOR’S ASSESSOR’S ASSESSOR’S ASSESSOR’S O COST COST COST COST COST USE ONLY USE ONLY USE ONLY USE ONLY USE ONLY 8 2025 2025
9 2024 2024
10 2023 2023
11 2022 2022
12 2021 2021
13 2020 2020
14 2019 2019
15 2018 2018 Form 16 2017 2017
17 2016 Prior 18 2015 ONLY Total
5b. 19 2014 Calendar LOCAL AREA NETWORK (LAN) Year EQUIPMENT AND MAINFRAMES 20 2013 Actual of Acq. COST ASSESSOR’S 21 2012 USE ONLY
22 2011 2025 for 23 2010 2024
24 2009 2023
25 2008 2022
26 2007 2021 27 2003 SAMPLE 2020
28 2002 2019
29 2001 2018 Assessor 30 Prior 2017
31 Total Prior
TOTALS ON LINE 31, COLS. 1 & 2 32A ADD TOTALS ON LINE 31, COLS. 3 & 4. 32C Total 32B ADD AND LINES 18 AND 32C OF COL. 5. ENTER HERE AND ON PART II, LINE 4. ENTER HERE AND ON PART II, LINE 2. If you had any additions or disposals of equipment reported in Column 3, Structure Items, during the period January 1, 2025 through December 31, 2025, attach a schedule showing the month and year and description of each addition and disposal. A form for this purpose, BOE-571-D, Supplemental Schedule for Reporting Monthly Acquisitions and Disposals, is available from the Assessor’s Office. Contact ASSESSOR’S USE ONLY PERSONAL PROPERTY PERSONAL PROPERTY CLASSIFICATION COL. FIXTURES FULL VALUE ADJUSTMENTS RCLND FULL VALUE Machinery & equipment 1 Office furniture & equipment 2 Structures 3 Fixtures 4 Personal Computers 5a LAN and Mainframe 5b Attached schedules TOTALS THIS STATEMENT SUBJECT TO AUDIT
Page 3¶
This page watermarked sample only. Contact Assessor for actual form. BOE-571-S (P3) REV. 30 (07-25) OFFICIAL REQUEST DO NOT RETURN THESE INSTRUCTIONS
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, pos- sessed, 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 cost of property. The Assessor of the county will supply you with a form upon request. Except for the "DECLARATION" 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 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-S. Form 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. ONLY INSTRUCTIONS (complete the statement as follows) NAME AND MAILING ADDRESS Actual If the information has been preprinted by the Assessor, make necessary corrections. INDIVIDUALS, enter the last name first, then the first name and middle initial. LEGAL ENTITIES: PARTNERSHIPS must enter at least two names, showing last name, first name and middle initial for each partner; CORPORATIONS report the full corporate name. If the business operates under a DBA (Doing Business As) or for FICTITIOUS NAME, enter the DBA (Fictitious) name under which you are operating in this county below the name of the sole owner, partnership, or corporation. LOCATION OF THE PROPERTY. Enter the complete street address. Forms for additional business or warehouse locations will be furnished upon request. A listing may be attached to a single property statement for your vending equipment or equipment leased or rented to others, when any such properties are situated at many locations within this county.
Part I: GENERAL INFORMATION SAMPLE[complete items (a) through (g)]
OWNERSHIP OF LAND — (c). Check either the YES or the NO box to indicate whether you own the land at the LOCATION OF THE PROPERTY shown on this statement. If YES is checked, verify the official RECORDED NAME on your DEED. If it agrees with the name shown on this statement, check the secondAssessorYES box. If it does not agree, check the second NO box. LOCATION OF RECORDS — (e and f). Enter the address or addresses at which your general ledger and all related accounting records are maintained and available for audit. If you enter your tax agent or representative’s address, indicate whether all or only part of the records are at that address, and the location of the remainder, if applicable. PROPERTY TRANSFER — (g). Real Property – For purposes of reporting a change in control, real property includes land, structures, or fixtures owned or held under lease from (1) a private owner if the remaining term of the lease exceeds 35 years, including written renewal options, (2) a public owner (any arm or agency of local, state, or federal government) for any term or (3) mineral rights owned or held on lease for any term, whether in productionContactor not. Controlling Interest – When any person or legal entity obtains more than 50 percent of the voting stock of a corporation, or more than a 50 percent ownership interest in any other type of legal entity. The interest obtained includes what is acquired directly or indirectly by a parent or affiliated entity. Forms, Filing Requirements & Penalty Information – Contact the Legal Entity Ownership Program Section at 916-274-3410 or refer to the Board’s website at www.boe.ca.gov to obtain form BOE-100-B, applicable filing requirements, and penalty information.
Part II: DECLARATION OF PROPERTY BELONGING TO YOU
Report book cost (100 percent of actual cost). Include excise, sales, and use taxes, freight-in, installation charges, and all other relevant costs. Report any additional information which will assist the Assessor in arriving at a fair market value. Include finance charges, where applicable, for self-constructed equipment. Do not include finance charges for purchased equipment.
Page 4¶
This page watermarked sample only. Contact Assessor for actual form. BOE-571-S (P4) REV. 30 (07-25)
LINE 1. SUPPLIES. Report supplies on hand, such as stationery and office supplies, chemicals used to produce a chemical or physical reaction, janitorial and lavatory supplies, fuel, sandpaper, etc., at their current replacement costs. Include medical, legal, or accounting supplies held by a person in connection with a profession that is primarily a service activity. Do not include supplies which will become a component part of the product you manufacture or sell. LINE 2. EQUIPMENT. Enter total from Schedule A, line 32A (see instructions for Schedule A, Columns 1 & 2). LINE 3. EQUIPMENT OUT ON LEASE, RENT, OR CONDITIONAL SALE TO OTHERS. Report cost on line 3 and attach schedules showing the following (equipment actually out on lease or rent, equipment out on a conditional sale agreement, and equipment held for lease or rent which you have used or intend to use must be reported). Equipment held for lease or rent and not otherwise used by you is exempt and should not be reported. Equipment out on lease, rent, or conditional sale. (1) Name and address of party in possession, (2) location of the property, (3) quantity and description, (4) date of acquisition, (5) your cost, selling price, and annual rent, (6) lease or identification number, (7) date and duration of lease, (8) how acquired (purchased, manufactured, or other — explain), (9) whether a lease or a conditional sale agreement. If the property is used by a free public library or a free museum or is used exclusively by a public school, community college, state college, state university, church, or a nonprofit college it may be exempt from property taxes, provided the Lessors’ Exemption Claim is filed by February 15. Obtain BOE-263, Lessors' Exemption Claim, from the Assessor. Also include equipment on your premises held for lease or rent which you have used or intend to use. Report your cost and your selling price by year of acquisition. Form LINE 4. STRUCTURE AND FIXTURE ITEMS. Enter total from Schedule A, line 32B (see instructions for Schedule A, Columns 3 & 4). LINE 5. CONSTRUCTION IN PROGRESS. If you have unallocated costs of construction-in-progress for improvements to land, machinery, equipment, furniture, buildings or other improvements, or leasehold improvements, attach an itemized listing. Include all tangible property, even though not entered on your books and records. Enter the total on Part II, line 5. ONLY LINES 6-7. Describe and report the cost of tangible property not reported elsewhere on this form. Part III: DECLARATION OF PROPERTY BELONGINGActualTO OTHERS 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), and whether lessor or lessee has the tax obligation. For assessment purposes, the Assessor will consider, but is not bound to, the contractual for 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 Schedule A (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, description of the leased property,SAMPLEthe 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 in Schedule A (see No. 3,
below). Assessor 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 a Schedule A unless final payment has been made.
4. VENDING EQUIPMENT. Report the model and description of the equipment; do not include in Schedule A.
5. OTHER BUSINESSES. Report other businesses on your premises.
6. GOVERNMENT-OWNED PROPERTY. If you possess or use government-owned land, improvements, or fixed Contact equipment, or government-owned property is located on your premises, report the name and address of the agency which
owns the property, and a description of the property.
SCHEDULE A — COST DETAIL: EQUIPMENT — COLUMNS 1, 2, & 5
Do not include property already reported in Part III.
LINES 8-30 OF COLUMNS 1 & 2, AND LINES 8-17 AND 22-31 OF COLUMN 5. Enter in the appropriate column the cost of your equipment segregated by calendar year of acquisition, include short-lived or expensed equipment. Total each column. Report full cost; do not deduct investment credits, trade-in allowances or depreciation. Include equipment acquired through a lease-purchase agreement at the selling price effective at the inception of the lease and report the year of the lease as the year of acquisition (if final payment has not been made, report such equipment in Part III). Report self-constructed equipment used by you at the proper trade level in accordance with Title 18, section 10,
Page 5¶
This page watermarked sample only. Contact Assessor for actual form. BOE-571-S (P5) REV. 30 (07-25)
of the California Code of Regulations. Exclude the cost of normal maintenance and repair that does not extend the life nor modify the use of the equipment. Exclude the cost of equipment actually removed from the site. The cost of equipment retired but not removed from the site must be reported. Segregate and report on Part II, line 3 the cost of equipment out on lease or rent. Include special mobile equipment (SE Plates). Exclude motor vehicles licensed for operation on the highways. However, you must report overweight and oversized rubber-tired vehicles, except licensed commercial vehicles and cranes, which require permits issued by the Department of Transportation to operate on the highways. If you have paid a license fee prior to January 1 on these large vehicles, contact the Assessor for an Application for Deduction of Vehicle License Fees from Property Tax and file it with the Tax Col- lector. Report overweight and oversized vehicles as “Other Equipment” (attach schedule) and enter in Part II, line 6. Computers used in any application directly related to manufacturing, or used to control or monitor machinery or equipment, should be reported in Column 1. Do not include application software costs in accordance with section 995.2 of the California Revenue and Taxation Code. Personal Computers should be reported on Schedule A, column 5a; Local Area Network (LAN) equipment, including LAN Components, and Mainframes should be reported on Schedule A, column 5b. Personal computers include the following: Desktops, Docking Stations, Ink Jet Printers, Laptops, Laser Printers, Mini Towers, Monitors, Netbooks, Notebooks, PC Power Supply, Scanners, Workstations. Local Area Network Equipment includes the following: External Storage Devices, Hubs, Mainframes, Network Attached Storage Devices, Routers, Servers, Switches. LAN Components include, but are not limited to, the following: Network Disk & Tape Drives, Network Fan Trays, Network Memory, Network Portable Storage Devices, Network Power Supply, Network Adaptors, Network Interface Cards, Network Processors. Form If necessary, asset titles in Schedule A may be changed to better fit your property holdings; however, the titles should be of such clarity that the property is adequately defined. LINE 30 OF COLUMNS 1 & 2 AND LINES 17 AND 31 OF COLUMN 5. For "prior" years acquisitions, you must attach a separate schedule detailing the cost of such equipment by year of acquisition. Enter the total cost of all such acquisitions on the ONLY appropriate line. LINE 32A, ADD SUM OF TOTALS IN COLUMNS 1 & 2 LINE 31 AND COLUMN 5 LINES 18 AND 32C. Enter the same figure on Part II, line 2 that you entered in the box. Actual SCHEDULE A - COST DETAIL: STRUCTURE AND FIXTURE ITEMS - COLUMNS 3 & 4 STRUCTURE ITEMS, Column 3 FIXTURE ITEMS, Column 4 for An improvement will be classified as a structure when its An improvement will be classified as a fixture if its use or purpose primary use or purpose is for housing or accommodation directly applies to or augments the process or function of a trade, of personnel, personalty, or fixtures and has no direct industry, or profession. application to the process or function of a trade, industry, Air conditioning (process cooling) or profession. Boilers (manufacturing process) Air conditioning (except process cooling) Burglar alarm systems Boilers (except manufacturing process) Conveyors (to move materials and products) SAMPLE Central heating & cooling plants Cranes — traveling Craneways Environmental control devices (used in production process) Elevators Fans & ducts (used for processing) Environmental control devices (if anAssessorintegral part of the Floors, raised computer rooms structure) Furnaces, process Fans & ducts (part of an air circulation system for the Ice dispensers, coin operated building) Machinery fdns. & pits (not part of normal flooring fdns.) Fire alarm systems Permanent partitions (less than floor to ceiling) Partitions (floor to ceiling) Pipelines, pipe supports, pumps used in the production process Pipelines, pipe supports & pumps used to operate the Pits used as clarifiers, skimmers, sumps & for greasing in the trade facilities of a building or manufacturing process Pits not used in the trade or process Plumbing — special purpose RailroadContactspurs Power wiring, switch gear & power panels used in mfg. process. Refrigeration systems (integral part of the building) Refrigeration systems (not an integral part of the building) Refrigerators, walk-in (excluding operating equipment) Refrigerators, walk-in unitized; including operating equipment which are an integral part of the building Restaurant equipment used in food & drink preparation or service Restaurants — rough plumbing to fixtures (plumbing fixtures, sinks, bars, soda fountains, booths & Safes — imbedded counters, garbage disposals, dishwashers, hoods, etc.) Signs which are
which are an integral part of the building Restaurant equipment used in food & drink preparation or service Restaurants — rough plumbing to fixtures (plumbing fixtures, sinks, bars, soda fountains, booths & Safes — imbedded counters, garbage disposals, dishwashers, hoods, etc.) Signs which are an integral part of the building Scales including platform & pit excluding sign cabinet (face & lettering) Signs — all sign cabinets (face) & free standing signs including Silos or tanks when primarily used for storage or supports distribution Silos or tanks when primarily used for processing Sprinkler systems Store fronts Television & radio antenna towers
Page 6¶
This page watermarked sample only. Contact Assessor for actual form. BOE-571-S (P6) REV. 30 (07-25)
Additions — Provide a detailed description and show the cost of each Structure Item addition made between January 1, 2025 and December 31, 2025. Enter the month and year of completion. Additions include new facilities, additions to existing facilities, and renovations or alterations of existing facilities that increase their usefulness or convert them to an alternate use. Items not considered additions include normal maintenance and repair, painting, replacement of roof coverings, etc. Do not include items reported as construction-in-progress on line 5. Disposals — Describe in detail and show the original year acquired and the acquisition cost of each Structure Item disposal made between January 1 and December 31. Enter the month and year the property was retired. Disposals include only facilities or portions of facilities physically removed from the site. Items removed and replaced under normal maintenance and repair, such as replaced roof coverings, do not qualify as disposals unless their replacement is reported as an addition.
LINE 32B, ADD SUM OF TOTALS IN LINE 31, COLUMNS 3 & 4. Enter in the box and on Part II, line 4.
DECLARATION BY ASSESSEE The law requires that this property statement, regardless of where it is executed, shall 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 anFormauthorized 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. When 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 authorizationONLYof 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 provide proof of authorization. A property statement that is not signed and executed in accordance with theActualforegoing instructions is not validly filed. The penalty imposed by section 463 of the Revenue and Taxation Code for failure to file is applicable to unsigned property statements. for SAMPLE Assessor Contact