Form 571-L Business Property Statement Manual

CARMEN CHU
ASSESSOR-RECORDER
SAN FRANCISCO
OFFICE OF THE ASSESSOR-RECORDER
Form 571-L
Business Property Statement
Manual
Prepared by:
Business Personal Property
1155 Market St., 5th Floor, San Francisco, CA 94103
Tel: (415) 554-5531
Fax: (415) 554-5544
www.sfassessor.org
[email protected]
CONTENTS
I. Overview for Filing a Business Property Statement .................................................................. 2
II. Filing a Form 571-L Electronically (e-File) .............................................................................. 6
II (A). E-File User’s Guide (Instructions for Electronic Filing) ............................................................ 8
II (B). Business Moved/Closed/Sold .................................................................................................. 44
II (BI). Business moved to another location within san francisco county ..................................... 45
II (BII). Business moved to another location outside San Francisco County ................................ 49
II (BIII). Business closed ............................................................................................................... 53
II (BIV). Business sold .................................................................................................................. 57
III. Filing a Form 571-L Paper Document ................................................................................... 60
III (A). File by Mail User’s Guide (Download, Print, Complete, Sign & Mail) ................................. 60
III (B). Instructions for Filing the Form 571-L ................................................................................... 68
IV. Filing Through the Standard Data Record (SDR) System .................................................... 73
IV (A). E-File and SDR Capabilities Overview .................................................................................. 74
VI. General Business Personal Property Frequently Asked Questions (FAQs) ........................... 75
VI (A). E-File Frequently Asked Questions (FAQs)........................................................................... 84
VII. Contact Information ............................................................................................................. 88
VIII. Appendix ............................................................................................................................. 89
Form 571-L Business Property Statement ............................................................................................ 90
Form 571-D Supplemental Schedule.................................................................................................... 93
Form 571-L Alternate Schedule A ....................................................................................................... 95
Form 571-R Apartment House Property Statement ............................................................................. 97
New Business Registration Form ......................................................................................................... 99
Request for Address and Other Changes Form .................................................................................. 100
Request for Copies of Property Statements (Form 571-L) and Other Documents Form ................... 101
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Overview for Filing a
Business Property
Statement
I
I. OVERVIEW FOR FILING A BUSINESS PROPERTY STATEMENT
Purpose
This user-friendly reference guide provides an overview of the statutory requirements,
answers to frequently asked questions (FAQs), and step-by-step instructions for filing a
business property statement. The guide is divided into eight sections – (I) Overview for
Filing a Business Property Statement, (II) Filing a Form 571-L Electronically (e-File),
(III) Filing a Form 571-L Paper Document, (IV) General Business Personal Property
Frequently Asked Questions (FAQs), (V) Filing through the Standard Data Record (SDR)
System, (VI) Business Moved/Closed/Sold, (VII) Contact Information, and (VIII)
Appendix with samples of common forms related to the 571-L filing process.
Why are you taxing my business assets?
The State Constitution says all property is subject to property tax unless otherwise
exempt. Homeowners are familiar with the property taxes on their home. The assets of a
business are also subject to assessment and taxation.
What is Business Personal Property?
Business Property is any tangible property owned, claimed, used, possessed, managed or
controlled in the conduct of a trade or business. This includes all machinery, fixtures,
office furniture and equipment. In general, business personal property is all property
owned or leased by a business except licensed vehicles, business inventory, intangible
assets, and application software.
Examples of business property that would be assessed as personal property include but
are not limited to:
 Operating Supplies
 Machinery & Equipment
 Office Furniture
 Copiers and Fax Machines
 Telephones
 Computers
 Restaurant Equipment
 Cameras
 Printing Equipment
 Leasehold Fixtures
 Leasehold Structures (Tenant Improvement)
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In essence, Business Personal Property is all property used in the course of doing
business that is not exempt.
What personal property is exempt?
Personal Property is and can be exempt by reason of its ownership, use and/or type.
Types of property that are exempt:
 Business Inventories held for sale or lease
 DMV licensed vehicles
 Application software (Word, Excel, PowerPoint, etc.)
 Fire suppression systems
 Solar panels
Equipment owned by banks and financial institutions and insurance companies are
exempt by ownership, while churches, public libraries and schools are exempt by use.
Who is required to file the Form 571-L?
Per Revenue and Taxation Code, Section 441, you must file a statement if:
a) The Assessor’s Office has sent you a Notice of Requirement to File 2016 Form 571-L
Business Property Statement, OR
b) You have taxable business property with a total cost of $100,000 or more, located in
the City and County as of January 1st of each year, even if the Assessor’s Office did
not send you a notice or otherwise request you to file a Business Property Statement;
OR
c) If you have not filed a Form 571-L in past years because you were on Direct Billing
(assessed based on existing information in our records), you will receive a Notice of
Requirement to File 2016 Form 571-L Business Property Statement this year because
State Law requires a periodic update of Direct Bill accounts. Please file a Form 571-L
to reaffirm your business’ assessed value has stayed the same or to reflect changes
that have taken place resulting in increases or decreases in value of your business
property.
Failure to complete and return the property statement will result in the Assessor’s
Office estimating the value of your business property and adding a 10% penalty to the
assessment (R&T Code Sections 441, 463 and 501). Additionally, upon discovery, we
are required by law to go back four years and impose the tax on your business, plus
penalties and interest (R&T Code Sections 506, 531, and 531.3).
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We encourage you to e-File (electronic filing) using your Account Number and
Personal Identification Number (PIN) which are pre-printed on the top right of your
Notice of Requirement to File 2016 Form 571-L Business Property Statement. If you
prefer to file your Business Property Statement by mailing it in, you must download
and print a hard copy using your business Account Number and PIN. Both the eFiling and mail in options can be accessed from our website
(www.sfassessor.org/efile). For more information, please refer to Part II - Filing a
Form 571-L Electronically (e-File).
What is the “lien date”?
The lien date is January 1st 12:01 a.m. every year. All personal property costs are to
be reported or declared as of that date. Since the lien date is 12:01 a.m., you will
report all personal property in your possession as of December 31st of the previous
calendar year. For example, if the lien date is January 1st, 2016, then you would report
all personal property in your possession as of December 31st, 2015.
Why am I getting a Notice of Requirement to File 2016 Form 571-L, I am no longer in
business?
Even though you are no longer in business or have moved out of this location as of
lien date January 1st, you received a Notice of Requirement to File 2016 Form 571-L
and you are required by law to respond.
When are the filing deadlines?
All property statements are due April 1st annually. The statements are accepted as
timely filed until May 7th at 5:00 p.m. When mailed through the post office the forms
are required to be postmarked May 7th. If May 7th falls on a Saturday, Sunday, or
legal holiday, a property statement that is mailed and postmarked on the next
business day shall be deemed to have been filed on May 7 th. For your protection,
it is helpful to get a postage paid receipt for the statements mailed on the deadline day
or close to that day. This will help eliminate the possibility of receiving a late filing
penalty, because you will have proof of the date it was mailed. For statements filed
electronically, the May 7th deadline also applies.
What if I file after May 7th?
May 7th is the last day to file without incurring a penalty. Section 463 of the Revenue
and Taxation Code states “that any person who is required by law or is requested by
the assessor to make an annual property statement fails to file the business property
statement within the time specified, will be subject to a penalty of 10% of the
assessed value of the property”.
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What if I do not file at all?
The penalty for not filing the business property statement is also 10% of the assessed
value. However, the assessor is also allowed by law to estimate the value of the
property based on the information in his possession. This generally is based on the
prior year’s filing or a site inspection of the business at the physical location.
What information is needed?
The most useful item to aid in completing the Form 571-L is an accurate and up to
date asset listing. This list should include:
 The date of acquisition of the equipment
 The total cost (purchase price plus sales tax, freight and installation charges)
 Location of the equipment if you have multiple locations
 Disposal dates of equipment removed
Other records that could be helpful in completing the Form 571-L are the California
State Tax Depreciation Schedule-form 4562, General Ledger, Balance Sheet and
Income Statement. Some business owners may have purchased an existing business.
The information needed in this situation would be the purchase agreement or the
escrow papers that would show the breakdown of the equipment, fixtures and
leasehold improvement acquired through the purchase of the business.
Confidentiality
The Form 571-L is not a public document. Therefore, the information declared on the
Form will be held confidential by the assessor.
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Filing a Form 571-L
Electronically (e-File)
II
II. FILING A FORM 571-L ELECTRONICALLY (E-FILE)
The Assessor’s Office is no longer mailing paper copies of the Form 571-L and attachments.
Instead we are simplifying the process by providing you with an option to file directly online.
There are many benefits of e-Filing:





E-File is a free online application that allows businesses to quickly and securely file the
2016 Form 571-L via the internet.
No new software is needed to e-File.
Businesses are allowed to save the statement in progress and complete it at a later time.
E-Filing allows businesses to receive an immediate online confirmation once a statement
is submitted. If you do not see the confirmation number after submitting, it means that
your e-File statement is incomplete and did not go through. Please go back and resubmit
it.
Once a business has e-Filed, the Form 571-L statements are stored online, allowing
businesses the ability to retrieve, view and print prior year e-Filed statements.
We mailed out several types of Notices, along with the assigned Account Number and Online
PIN. By using the Account Number and PIN provided, you can meet your filing requirements by
submitting a completed statement online or by downloading, printing, and returning a completed
statement to our office. We strongly encourage you to file your Form 571-L electronically using
e-File system.
The online portal (www.sfassessor.org/efile) will begin accepting online statements beginning
Tuesday, February 16th, 2016. When logging in, enter the Account Number and PIN. The
Account Number and PIN are unique to your business and provides secure access to your
statement, guards your confidential information and protects your privacy. Please remember that
the PIN is case sensitive.
The PIN is only good for this year, 2016, and is non-transferable. If you have multiple business
locations, but only received notices to file in some of the locations, please call our office at (415)
554-5531 for assignment of additional Account Number and PIN.
To retrieve your PIN, please go to the San Francisco County Assessor’s e-Filing website,
www.sfassessor.org/efile, and click on “FILE 2016 STATEMENT’. Click “Forgot My Pin” at
the bottom of Logon page. Enter your nine-digit account number without dashes, the five digit
mailing address zip code, and the two-digit month and four-digit year for when your business
opened.
You may also send a written request, on company’s letterhead with an authorized signature.
Include the Account number, ownership name, DBA, mailing address, and location of the
property, to the Business Personal Property Division by fax (415) 554-5544, or e-mail as an
attachment to [email protected] Please note that once we receive this request, the Assessor’s
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Office will only mail the PIN to the address that we have in our records. If you want us to mail it
to a different address, please indicate it on your written request. If you are an agent of a taxpayer,
an authorization letter from the business owner is required.
For more information, please refer to the e-File Frequently Asked Questions (FAQs) section of
this Manual. If you still have additional questions, please contact the Business Personal Property
Division by sending an email to [email protected]
Your 2016 Business Property Statement is due by April 1st, 2016. The last day to e-File without
incurring a penalty is May 9th, 2016. The late filing penalty is 10% of the total assessed value.
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II (A). E-FILE USER’S GUIDE (INSTRUCTIONS FOR ELECTRONIC FILING)
This is a comprehensive user’s guide on how to electronically file (e-File) the Form 571-L
Business Property Statement. It includes a step-by-step instruction with sample screens.
Although the actual screen will show information relating to your business, some data on the
sample screens were blocked to maintain the confidentiality of certain businesses.
Additionally, some of the screens included are for 2015, but no changes have been made to
those screens for the 2016 tax year.
There are many benefits of e-Filing:





E-File is a free online application that allows businesses to quickly and securely file the
2016 Form 571-L via the internet.
No new software is needed to e-File.
Businesses are allowed to save the statement in progress and complete it at a later time.
E-Filing allows businesses to receive an immediate online confirmation once a statement
is submitted. If you do not see the confirmation number after submitting, it means that
your e-File statement is incomplete and did not go through. Please go back and resubmit
it.
Once a business has e-Filed, the Form 571-L statements are stored online, allowing
businesses the ability to retrieve, view and print prior year e-Filed statements.
In February 2016, you received one of the following four Notices: (1) Notice of Requirement
to File 2016 Form 571-L Business Property Statement, (2) Notice to e-File 2016 Form 571-L
Business Property Statement, (3) Direct Bill Notice, or (4) Low Value Exemption Notice. You
will use the Account Number and PIN printed on the Notice to access your business account
online.
The minimum system requirements are as follows:
 Microsoft Internet Explorer, version 7.0 through 10.0; OR
 Mozilla Firefox, version 3.0 or higher
 Adobe PDF Reader
Note: Apple Safari, Google Chrome, Mobile Devices are NOT supported at this time.
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I.
FILE 2016 STATEMENT - Go to the San Francisco County Assessor’s e-Filing
website, http://www.sfassessor.org/efile, and click on “FILE 2016 STATEMENT”
(Fig. 1).
Fig. 1
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II.
LOG ON - Enter the Account Number and PIN provided on the Notice, and then click
“Submit.” Do not use dashes or spaces when entering the Account Number. Note that
the PIN is case sensitive. (Fig. 2)
Fig. 2
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FORGOT MY PIN - To retrieve your PIN, please click “Forgot My Pin” on Logon page
(Fig. 2). Enter your nine-digit account number without dashes, the five digit mailing
address zip code, and the two-digit month and four-digit year for when your business
opened (Fig. 2.1).
Fig. 2.1
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III.
ELECTRONIC FILING - Click “Electronic Filing (E-File Directly Online)” to start the
e-File process (Fig 3). If you have previously used the e-Filing process, you will be
directed to the “Questionnaire” screen (Fig. 4).
Fig. 3
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Fig. 4
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IV. QUESTIONNAIRE – Review if any of the boxes apply to your business. If any of the
boxes apply, check the appropriate box and click “Submit” (Fig. 4). Unfortunately, if you
check any of the boxes, you cannot use our e-File system. You need to download and
print hard copies of the Form 571-L Business property Statement. Please refer to III (A)
File by Mail User’s Guide (Download, print, Complete, Sign & Mail). If none of the
boxes apply to your business, click “Submit” to go to “Step 1 - Ownership Info.”
In the e-Filing process, there are five major steps: Step 1 - Ownership Info, Step 2 - General
Info, Step 3 - Your Property, Step 4 - Other’s Property, and Step 5 - Certification. The
highlighted tab indicates which step you are in. You can always go back to any step, if you
need to make changes, by clicking the corresponding “STEP” tab, once required fields are
completed. If you need to stop at any point, click “Save” and “Log Off” to exit the system.
STEP 1 – Ownership Information (Fig. 5)
Review the preprinted information and make necessary corrections; however, you cannot edit
the “Owner Name” or “Location of Property” fields. To make a minor correction to the
“Location of Property” such as change of street type or spelling of street name, click
“Remarks” at the bottom of the page or at the top of the page in the dark blue bar. Enter your
changes in the “Remarks” pop-up window, then click “Save” in the same window, and then
click to close the pop-up window. You are required to update all the fields marked with a red
asterisk (*) before you can go to the next step. Click “Save”, then click “Next” to go to the next
screen – “Step 2 - General Info”. (Fig. 6)
CLOSED OR SOLD BUSINESS – If your business moved, or was closed or sold, refer to II
(B) – Business Moved/Closed/Sold.
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Fig. 5
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STEP 2 – General Information
Update all the fields marked with a red asterisk (*). These fields are required before you can
go to the next step (Fig. 6). Click “Save”, then click “Next” to go to the next screen – “Step 3
- Your Property” (Fig. 7).
Fig. 6
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STEP 3 – Your Property
The main screen of Step 3 is the “Declaration of Property Belonging to You”. This screen
shows major business property categories: Supplies, Equipment, Buildings/Improvements, and
Construction in Progress (Fig. 7). The Equipment and Buildings/Improvements categories are
linked to sub-categories and cost detail screen. You can change the cost for each sub-category
and create a new sub-category (refer to applicable instructions in succeeding pages).
Additionally, some of the screens included are for 2015, but no changes have been made to those
screens for the 2016 tax year.




Supplies – Enter the amount under “This Year’s Cost” (Fig. 7).
Equipment – If you have any equipment to report, click “View/Update” in the Operation
column. This will bring you to the “Schedule A: Equipment” screen (Fig. 8).
Buildings/Improvements – If you have any leasehold improvement to report, click
“View/Update” in the Operation column. This will bring you to the “Schedule B:
Buildings, Building Improvements, and/or Leasehold Improvements, Land
Improvements, Land and Land Development” screen (Fig. 12).
Construction in Progress – If you have any construction in progress to report, click
“View/Update” in the Operation column. This will bring you to the “Construction in
Progress Cost Detail” screen (Fig. 19).
If you have nothing to report in this section, go to Step 4 - Other’s Property.
Fig. 7
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Schedule A: Equipment
Schedule A shows the following equipment sub-categories: Machinery and Equipment,
Office Furniture and Equipment, Other Equipment, Tools, Personal Computers, and Local
Area Network.
1. To change the cost for each sub-category, click “View/Update” under the “Operation”
column. This will bring you to the “Schedule A Cost Detail” screen (refer to sample –
Fig. 9).
Fig. 8
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SAMPLE OF COST DETAIL
Fig. 9
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2. To create a new category, click “Select New Category” from the drop down menu at the
bottom, or enter a new category on the blank field (Fig. 10). Click “Create” to add the
new sub-category and to create a new cost detail screen (refer to sample of new cost
detail screen – Fig. 11).
Fig. 10
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SAMPLE OF NEW COST DETAIL
Fig.11
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Schedule B: Buildings, Building Improvements, and/or Leasehold Improvements, Land
Improvements, Land and Land Development
Schedule B shows the following sub-categories: Leasehold Improvements (LHI) - Structural,
LHI - Fixtures, Land Improvements, and Land & Land Development (Fig. 12).
1. To add, delete or change the cost for each category, click “View/Update” under the
“Operation” column. This will bring you to “Schedule B Cost Detail” screen (refer to
sample – Fig. 13 & Fig. 16). You will not be able to enter a negative number. Click
“Save.”
2. Any net change needs to be reported on Schedule D. Click the number shown under
“Unreported Change” column (Fig. 13). This will bring you to “Supplemental Schedule
for Reporting Monthly Acquisitions and Disposals of Property Reported on Schedule B”
(Fig. 14 & 17). Enter the following information: Type, Month and Year of Addition or
Disposal, Cost, Description, and Year Acquired. Click “Create” then click “Next” (Fig.
15 & 18).
3. Tenant Allowances (Fig. 12) - If you received allowances for tenant improvements,
select “Yes” and indicate the amount. If you need to provide additional information
regarding tenant improvements, click “Remarks”, enter the information and click “Save”.
Fig. 12
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Fig. 13
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Fig. 14
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Fig. 15
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Fig. 16
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Fig. 17
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Fig. 18
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Construction in Progress
Under “Construction in Progress Cost Detail” screen, fill out the following information: Year
of Acquisition, Cost, and Description. Click “Save”, then click “Back” (Fig. 19).
Fig. 19
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STEP 4 – Other’s Property
The main screen of Step 4 is the “Declaration of Property Belonging to Others” screen
(Fig. 20); which shows three sub-categories: Leased Equipment, Vending Equipment, and
Other Businesses. You can create, edit or delete a lessor, a vendor and/or other businesses.
If you have nothing to report for 2016 on step 4 and you did not report any leased equipment,
vending equipment and other business in 2015, proceed to Step 5 - Certification, by clicking
on the tab of the page.
Fig. 20
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 Leased Equipment
Click “View/Update” and/or “Create Lessor” as appropriate. This will bring you to the
“Lessor” screen (Fig. 21). To return to the “Declaration of Property Belonging to Others”
screen, click “Back.”
1. To edit or delete an existing lessor or lease information, click “View/Update” under
the “Operation” column. This will bring you to the “Create/Update Lessor Data”
screen. Add or make changes to the leased equipment information (Fig. 22). To delete
a leased equipment item, check the box under “Delete” column (Fig. 23). Click
“Save,” then click “Back” to return to the “Lessor” screen.
2. To create a new lessor, click “Create Lessor” (Fig. 21). This will bring you to the
“Create/Update Lessor Data” screen. Fill out the leased equipment information. Click
“Save,” then click “Back” to return to the “Lessor” screen.
Fig. 21
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Fig. 22
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Fig. 23
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 Vending Equipment - Follow the same steps as described in the Leased Equipment
section (Page 31) of this document to update this section (Fig. 24 to 26).
Fig. 24
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Fig. 25
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Fig. 26
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 Other Businesses - Follow the same steps as described in the Leased Equipment section
(Page 31) of this document to update this section (Fig. 27 to 29).
Fig. 27
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Fig. 28
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Fig. 29
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STEP 5 – Certification (final step)
This is the “Submit Statement” or “Certification” step of the e-File process. It is strongly
recommended that you review all the existing and new information you submitted/reported
before you start this step. You CANNOT go back to the previous steps once you submit your
statement. To complete the e-File process, do the following:
1. Click “Next” on “Declaration of Property Belonging to Others” screen to start
“Certification” process.
2. If the “Certification” screen shows “Certification Incomplete,” update and/or correct
those sections so they are complete (Fig. 30). You cannot complete the process unless
you address the necessary corrections.
3. Complete the Declaration section (Fig. 31). This section includes Ownership Type and
Business Description, Federal Employer ID number, Preparer Information, and
Additional Information. Save the information by clicking “Save.”
4. Click “Submit Statement.” A message window will appear with an option to “Review” or
“Submit.” If you click “Review”, a new window will appear showing the unsubmitted
Form 571-L Business Property Statement. You can print the form for you to review
before submitting by clicking “Print.”
5. Click “Submit” to submit your business property statement. A “Certification Complete”
screen will appear showing your Company Name, DBA, Company Account Number,
Confirmation Number, and Date of Submission (Fig. 32).
6. Print a “Certification Complete” screen for your records.
Currently, the system does not accept any supporting documents through the e-Filing portal.
If you have supporting documents, please mail them along with a copy of the “Certification
Complete” screen page. By including a copy of the “Certification Complete” screen page
allows us to accurately match your supporting documents to your original e-Filed statement.
Mail the packet to the address below:
Office of the Assessor-Recorder
Attn: Business Personal Property Division
1155 Market Street, 5th Floor
San Francisco, CA 94103
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Fig. 30
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Fig. 31
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Fig. 32
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II (B).
BUSINESS MOVED/CLOSED/SOLD
The “Questionnaire” screen includes four additional questions (indicated in the red box
below) (Fig. 33). Depending on your selection, you will be redirected to another page to
provide additional information. Please refer to the appropriate section below.
Fig. 33
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II (BI). BUSINESS MOVED TO ANOTHER LOCATION WITHIN SAN FRANCISCO
COUNTY
If your business moved to another location within San Francisco County, you are required to
update all the fields marked with a red asterisk (*) before you can go to the next step (Fig. 34).
Click “Save” and “Submit” to go to the next screen.
Fig. 34
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Move is before the lien date
If the move date you indicated is before the lien date, you are required to update all the fields
marked with a red asterisk (*) before you can go to the next step (Fig. 35). When you are
finished, click “Submit.”
Fig. 35
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Once, you click “Submit,” you will be directed to the “Closure of Account Certification
Complete” page (Fig. 36).
Fig. 36
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Move is after the lien date
If the move date you indicated is after the lien date, you will be directed to the “Continue eFiling” page (Fig. 37).
Fig. 37
Once you click “Begin e-Filing,” you will then be taken to the “Ownership” page, which is Step
1 of the e-Filing process outlined in Section II (A) of this manual.
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II (BII) BUSINESS MOVED TO ANOTHER LOCATION OUTSIDE SAN FRANCISCO
COUNTY.
If your business moved to another location outside San Francisco County, you are required to
update all the fields marked with a red asterisk (*) before you can go to the next step (Fig. 38).
Click “Save” and “Submit” to go to the next screen.
Fig. 38
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Move is before the lien date
If the move date you indicated is before the lien date, you are required to update all the fields
marked with a red asterisk (*) before you can go to the next step (Fig. 39). When you are
finished, click “Submit.”
Fig. 39
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Once, you click “Submit,” you will be directed to the “Closure of Account Certification
Complete” page (Fig. 40).
Fig. 40
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Move is after the lien date
If the move date you indicated is after the lien date, you will be directed to the “Continue eFiling” page (Fig. 41).
Fig. 41
Once you click “Begin e-Filing,” you will then be taken to the “Ownership” page, which is Step
1 of the e-Filing process outlined in Section II (A) of this manual.
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II (BIII). BUSINESS CLOSED
If your business closed, you are required to update all the fields marked with a red asterisk (*)
before you can go to the next step (Fig. 42). Click “Save” and “Submit” to go to the next screen.
Fig. 42
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Closing date is before the lien date
If the closing date you indicated is before the lien date, you are required to update all the fields
marked with a red asterisk (*) before you can go to the next step (Fig. 43). When you are
finished, click “Submit.”
Fig. 43
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After submission, you will be directed to the “Closure of Business Certification Complete” page
(Fig. 44).
Fig. 44
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Closing date is after the lien date
If the closing date you indicated is after the lien date, you will be directed to the “Continue eFiling” page (Fig. 45).
Fig. 45
Once you click “Begin e-Filing,” you will then be taken to the “Ownership” page, which is Step
1 of the e-Filing process outlined in Section II (A) of this manual.
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II (BIV). BUSINESS SOLD
If your business moved closed, you are required to update all the fields marked with a red
asterisk (*) before you can go to the next step (Fig. 46). Click “Save” and “Submit” to go to the
next screen.
Fig. 46
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Sale date is before the lien date
If the sale date you indicated is before the lien date, you are required to update all the fields
marked with a red asterisk (*) before you can go to the next step (Fig. 47). When you are
finished, click “Submit.”
Fig. 47
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Sale date is after the lien date
If the sale date you indicated is after the lien date, you will be directed to the “Continue eFiling” page (Fig. 48).
Fig. 48
Once you click “Begin e-Filing,” you will then be taken to the “Ownership” page, which is Step
1 of the e-Filing process outlined in Section II (A) of this manual.
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Filing a Form 571-L
Paper Document
III
III. FILING A FORM 571-L PAPER DOCUMENT
III (A). FILE BY MAIL USER’S GUIDE (DOWNLOAD, PRINT, COMPLETE, SIGN
& MAIL)
This guide will provide businesses using our “File by Mail” program with step-by-step
instructions on how to download and print hard copies of the Form 571-L Business Property
Statement or Form 571-R Apartment House Property Statement, whichever applicable.
In February 2016, you received one of the following four Notices: (1) Notice of Requirement
to File 2016 Form 571-L Business Property Statement, (2) Notice to e-File 2016 Form 571-L
Business Property Statement, (3) Direct Bill Notice, or (4) Low Value Exemption Notice. Use
the Account Number and PIN printed on the Notice to access your business account online.
For more information, please refer to the Frequently Asked Questions (FAQs) section of this
document on Page 75 to 87.
The minimum system requirements are as follows:
 Microsoft Internet Explorer, version 7.0 through 10.0; OR
 Mozilla Firefox, version 3.0 or higher
 Adobe PDF Reader
Note: Apple Safari, Google Chrome, Mobile Devices are NOT supported at this time.
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INSTRUCTIONS:
1. Go to the San Francisco County Assessor’s e-Filing website, www.sfassessor.org/efile,
and click on “FILE 2016 STATEMENT” (Fig. 49).
Fig. 49
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2. Follow the same steps as described in the II (A) II on page 10-11 to logon and/or
retrieve your PIN as appropriate (Fig 50 & 51).
Fig. 50
Fig. 51
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3. Click on the “File by Mail (Download, Print, Complete, Sign and Mail)” button (Fig.
52).
Fig. 52
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4. A prompt window will appear, then click on “Form 571-L [PDF]” (Fig. 53) or “Form
571-R [PDF]” (Fig. 54), whichever applicable, to download the Form.
Additionally, some of the screens included are for 2015, but no changes have been
made to those screens for the 2016 tax year.
Fig. 53
Fig. 37
Fig. 54
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5. After clicking on “Form 571-L [PDF]” (Fig.55) or “Form 571-R [PDF]” (Fig.56), the
browser will open a new tab containing the Form 571-L or Form 571-R and schedules.
Please check all the information to ensure accuracy.
Fig. 55
Fig. 56
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6. Print the Form and schedules.
7. You are required to submit a document with an Assessor’s Office generated bar code on
it. Therefore, a barcode has to appear on the front page (see images Fig. 39 & Fig. 40). If
there is no barcode or only numbers show up, the barcode is incorrectly printed. Please
review if your browser is the latest version. If not, please download the latest version and
try again.
If you still have difficulty to get the barcode printed, please follow the following steps:
Using a PDF reader plugin:
To change from using the built-in PDF viewer to your PDF reader plugin:
a) Click the menu button
and choose Options.
b) Select the Applications panel.
c) Find Portable Document Format (PDF) on the list and click on it to select it.
d) Click on the drop-down arrow in the Action column for the above entry and select
Use PDF reader name (in Firefox) (Fig. 57).
Fig. 57
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8. Complete the Form 571-L or Form 571-R by filling-in all the necessary information and
data.
9. After completing, reviewing and signing the Form, please mail it to:
Office of the Assessor-Recorder
Attn: Business Personal Property Division
1155 Market Street, 5th Floor
San Francisco, CA 94103
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III (B). INSTRUCTIONS FOR FILING THE FORM 571-L
(See Appendix for Sample Forms)
Owner name and DBA name
Please make sure that the information regarding the Owner Name and DBA name are preprinted correctly on the Form 571-L. If the assessor’s information regarding your property
is not up to date on the pre-printed Form, please line through the incorrect information and
write the correct information on the Form.
Property location and mailing address
It is important that this information is kept up to date with the Assessor’s Office. The
property location is the address of the business. The mailing address is the address you
would like to have the Notice and Tax Bill mailed. It is our office policy not to mail the
Notice to agents’ addresses. However, if you are a sole proprietor and would like to have
the Notice to be mailed to your home, or P.O. Box, that is perfectly acceptable. If your
mailing addresses changes, please contact our office immediately to update the
information.
Part I. General Information (a) through (g)
All the information pre-printed under this section of the Business Property Statement is
vital to the Assessor’s Office in keeping accurate records of your business as well as
mailing out the Tax Bill. Although the email address is optional, it would be helpful
information to assist us in contacting you.
Part II. Declaration of Property Belonging to You
This section of the Business property Statement is where you declare the equipment that
belongs to you and the equipment that you may be leasing to others. For most small
businesses, you will only need to complete sections 1, 2 and 4 of Part II of the Business
Property Statement.
Supplies
Supplies are those items that are used in the ordinary course of business and are not
intended for sale or lease. The reportable supplies are those supplies on hand as of the
January 1st lien date. Types of supplies could include stationary and office supplies,
janitorial supplies, chemical supplies and computer supplies. Your business may be
small to estimate the amount of supplies. If your business maintains an Income
statement, you would use the year end balances as of December 31st of the previous
calendar year and take the average of 12 months. For example, you would take the
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Office Supplies year-end total of cost $12,000/12 months=$1,000 worth of supplies to
be reported on page 1, Part II line 1 of the Form.
Schedule A – Cost Details: Equipment
Everything reported under Schedule A of the Form relates to Part II, line 2, Equipment
on page 1 of the Form 571-L. Include expensed equipment and fully depreciated
equipment on this Schedule. Also include sales or use tax, freight and installation
costs. Equipment should be reported by each calendar year of acquisition. To calculate
this, add the totals of all equipment acquired in any specific year. Do not report
equipment that has been removed from the site or disposed of. The disposal should be
deducted from the year the equipment was originally acquired. Please do not report
negative numbers or cents. Each cost should be rounded to the nearest dollar.
The equipment reported on this schedule is divided into five categories:
1. Machinery and Equipment for Industry, Profession or Trade
2. Office Furniture and Equipment
3. Other Equipment
4. Tools, Molds, Dies and Jigs
5. (a) Personal Computers
(b) Local Area Network (LAN) Equipment and Mainframes
1.
Machinery and Equipment for Industry, Profession, or Trade (Schedule A,
column 1)
The equipment reported under this category would include equipment specific to
your trade, industry, or profession. If your business is a restaurant, the type of
equipment you would report is restaurant equipment. This might include
refrigerators, stoves, freezers and various other pieces of equipment related to the
restaurant industry. This is why it is important to list the type of business under
(a) in the general information section of the Form. This will assist the assessor in
determining the life of the equipment.
2.
Office Furniture and Equipment (Schedule A, column 2)
This category consists of furniture and office equipment.
3.
Other Equipment (Schedule A, column 3)
This category includes the special types of equipment that does not fit into any
other categories. This section of the Form asks you to describe the type of
equipment that you report. Some types of the equipment that would fit into this
category are: telephones, lab equipment, exercise equipment, fax machines,
copiers, unlicensed vehicles and point of sales equipment.
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4.
Tools, Molds, Dies and Jigs (Schedule A, column 4)
This category would include tools, molds, dies and jigs.
5.
(a) Personal Computers (Schedule A, column 5a)
This category mainly includes desktops, printers, laptops, monitors,
notebooks, scanners and non-production computer components. Application
software should not be reported. However, operational software should
be included. Any computers used in any application directly related to
manufacturing or used to control or monitor machinery and equipment should
be reported in column 1 and should not be reported in this section.
(b) Local Area Network (LAN) Equipment and Mainframes (Schedule A,
column 5b)
This category includes external storage devices, hubs, mainframes, routers,
servers, switches, and LAN components. Do not include application
software in this category.
Schedule B – Cost Detail: Buildings, Building Improvements, and/or Leasehold
Improvements, Land Improvements, Land & Land Developments
Most small business would only have information for columns 1 and 2 of Schedule B.
This is the section of Leasehold Tenant Improvement. It is divided into two types of
leasehold improvements: structures and fixtures.
1. Structure Item Only
Improvements are classified as “structure item” when its primary use or purpose
is for housing or accommodation of personnel, personalty or fixtures; or when the
improvement has no direct application to the process or function of the trade,
industry, or profession.
Examples:
 Air conditioning – office and building cooling
 Conveyors – for moving people
 Partitions – floor to ceiling
 Refrigeration systems – that are an integral part of the building
2. Fixture Only
Improvement is classified as “fixture” if its use or purpose directly applies to or
augments the process or function of a trade, industry, or profession.
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Examples:
 Air conditioning – process cooling
 Conveyors – for moving materials and products
 Partitions – annexed- less than floor to ceiling
 Refrigerators – walk in – unitized – including operating equipment
571-D Supplemental Schedule for Reporting Acquisitions and disposals of Property
Reported in Schedule B
This form is where you report all acquisitions or disposals from Schedule B, columns
1, 2, 3 or 4. For all practical purposes, you will only be dealing with columns 1 and 2.
The form is divided into two sections. The first section is for Additions, and the
second section is for disposals. This form has space for information regarding both
situations.
Part III. Declaration of Property Belonging to 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 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 or B (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, 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 in Schedule A or B (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 Schedule A or B unless final payment has been made.
4. VENDING EQUIPMENT. Report the model and description of the equipment; do
not include in Schedule A.
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5. OTHER BUSINESSES. Report other businesses on your premises.
6. 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 which owns the
property, and a description of the property.
Signature Requirements
The law requires that the Form 571-L Business Property Statement, regardless of
where it is executed, shall be declared to be true under the penalty of perjury under
the laws of the State of California. The Business Property Statement must be signed
by the business owner, a duly appointed fiduciary, or a person authorized on behalf
of the owner.
In the case of a corporation, the Form 571-L 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 on behalf of the corporation. In the case of partnership, the
Form 571-L must be signed by a partner or an authorized employee or agent.
In the case of a Limited Liability Company (LLC), the Form 571-L must be signed
by an LLC manager. If the Form 571-L is signed by someone other than a member of
the bar, certified public accountant, a public accountant, and enrolled agent or a duly
appointed fiduciary, the San Francisco County Assessor-Recorder’s Office requires a
written authorization from the owner.
A Business Property Statement that is not signed and executed in accordance
with the instructions is considered an invalid filing. The 10% penalty imposed by
Section 463 of the Revenue and Taxation Code for failure to file or late filing is
applicable to an unsigned or invalid Business Property Statement.
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Filing through the SDR
Website
IV
IV. FILING THROUGH THE STANDARD DATA RECORD (SDR) SYSTEM
Large business filers with multiple locations in one or more counties should use the SDR
network to submit statements (data files) all in one upload. Programming and/or special
software is required to create SDR data files in the approved XML schema. SDR users are
required to register on-line at www.calbpsfile.org. To request a copy of the XML schema,
print and submit a Schema Request Form from the Links menu on the homepage.
Filing instructions, help screens, and reference materials are provided on the SDR website.
Filers using SDR can print a completed Form 571-L with schedules, filing confirmation and
the exact time it was submitted. Statements are stored on-line for seven (7) years, so you can
get a copy whenever you need one. Access to your statement(s) is protected with Login ID
and Password. Statements are encrypted and transmitted on a secured site to protect
confidential information.
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IV (A). E-FILE AND SDR CAPABILITIES OVERVIEW
E-FILING
File One Statement at a Time
Complete one statement at a time online (recommended
for businesses with 1 to 20 locations in up to 10 counties)
View Statement Data Before Filing
Use the PRINT function within e-File to review and print
your statement before submitting the statement for
certification.
Print Statement After Filing
Print the Certification page with the confirmation
number and date/time stamp. Use the PRINT function
within e-File to print the submitted statement.
Confirmation and Date
Each certified statement is assigned a confirmation
number and date/time stamp.
Account Number
Account Number is provided on the hardcopy
statement/Invitation to e-File. You must use this number
to file a statement. The Account Number is unique to
each statement.
PIN
PIN is provided on the hardcopy statement/Invitation to
e-File and must be used with the Account Number to eFile. The PIN is unique to each statement/account
number.
Address
Mail to address is required.
Situs/property address is required.
Statement Type
E-File provides fill-in support to create the Form 571-L.
E-File does not support Forms 571-A, 571-F, 571-R,
571-P or LEQ; these forms must be submitted on hard
copy.
Registration
Not required. Use the Account Number and PIN.
Amendment/Changes
Amendments must be submitted on hardcopy. Notes to
Assessor are recommended.
Prior Year Statements
Prior year e-File statements are accessible for viewing
and printing.
SDR
File Many Statements at One Time
One to 4000 statements (XML files) can be filed
in 1 to 58 counties all at once.
View Statement Data Before Filing
Use the SDR style sheet.
Print Statements After Filing
No statement print capability available.
Confirmation and Date
Each statement is assigned an SDR confirmation
number and date/time stamp.
Account Number
Account number is provided by the Assessor. A
filer must use this number to submit a statement.
The Account Number is unique to each statement.
PIN
Not required to file.
Address
Mail to address is required.
Situs/property address is required.
Statement Type
SDR supports 571-A, 571-F, Form 571-L, 571-P
and 571-R, plus LEQ. Supports all schedules A,
B, C, D, E, Alt A and CIP and spare parts.
Registration
Required.
Amendment/Changes
Re-file a complete statement for amendments or
changes. The new statement will get a new
confirmation number and date/time stamp. Notes
to Assessor are recommended.
Prior Year Statements
None
Page | 74
Business Personal
Property Frequently
Asked Questions (FAQs)
VI
VI. GENERAL BUSINESS PERSONAL PROPERTY FREQUENTLY ASKED
QUESTIONS (FAQS)
1. When is Business Personal Property appraised?
Unlike real property, business personal property is appraised annually. Owners of all
businesses must file a business property statement each year with the Assessor’s Office
detailing the cost of all their supplies, equipment, and fixtures at each location. This is
required unless the Assessor’s Office has already established the value of the business
property and sent out a notification of “direct billing” or “low value exemption.”
Business inventory is exempt from taxation. For more information, call (415) 554-5531.
2. I have a business in San Francisco but did not receive a Business Property
Statement, what shall I do?
You are not going to receive a hard copy of the 2016 Form 571-L Business Property
Statement. Instead, you will receive one of the following documents: (1) Notice of
Requirement to File 2016 Form 571-L Business Property Statement, (2) Notice to e-File
2016 Form 571-L Business Property Statement, (3) Direct Bill Notice, and (4) Low
Value Exemption Notice. The Notice that you received is in lieu of a hard copy of the
statement. Account Number and PIN are printed on the Notice. Please use them to either
1) e-File Directly Online, or 2) Download, Print, Complete, Sign and Mail your Form
571-L. Each statement downloaded from our website is assigned with a barcode that is
specific to each business which is necessary for receiving, processing, and valuation
purposes.
If you did not receive the above document(s), please call our office at (415) 554-5531 or
email [email protected]
3. Why are you taxing my business assets, under what authority?
The State Constitution says that all property is subject to property tax unless otherwise
exempt. Most people are familiar with the property taxes on their home. The assets of a
business are also subject to assessment and taxation. Section 201 of the Revenue and
Taxation Code of California states that “All property in this State, not exempt under the
laws of the United States or of this State, is subject to taxation under this code.”
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4. What is Business Personal Property?
Business Personal Property is any tangible property owned, claimed, used, possessed,
managed or controlled in the conduct of a trade or business. This includes all machinery,
fixtures, office furniture and equipment. In general, business personal property is all
property owned or leased by a business except licensed vehicles, business inventory,
intangible assets or application software.
5. Who must file a Business Property Statement?
Per Revenue and Taxation Code, Section 441, you must file a statement if:
a) The Assessor’s Office has sent you one of the two documents: (1) Notice of
Requirement to File 2016 Form 571-L Business Property Statement; and (2) Notice to
e-File 2016 Form 571-L Business Property Statement;
OR
b) You have taxable business property with a total cost of $100,000 or more, located
within the City and County as of January 1st of each year, even if the Assessor’s
Office did not send, or request you to file a Business Property Statement;
OR
c) If you have not filed a Form 571-L in past years because you were on Direct Billing
(assessed based on existing information in our files), you will receive a notice to file
Form 571-L this year because State Law requires a periodic update of Direct Bill
accounts. Please file a Form 571-L to reaffirm your business’ assessed value has
stayed the same, or to reflect changes that have taken place resulting in increases or
decreases in value of your business property.
Failure to file the property statement will result in the Assessor’s Office estimating the
value of your business property and adding a 10% penalty to the assessment (R&T Code,
Sections 441, 463 and 501). Additionally, upon discovery, we are required by law to go
back and impose the tax on your business, in arrears for 4 years, plus penalties and
interests.
6. Why are you taxing my business assets?
The State Constitution states that all property is subject to property tax unless otherwise
exempt. Homeowners are familiar with the property taxes on their home. The assets of a
business are also subject to assessment and taxation.
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7. When is the lien date?
12:01 a.m., January 1st. (R & T 2192)
8. What is the due date for the Business Property Statement?
The due date for filing the Business Property Statement is April 1st.
9. Is my Form 571-L Business Property Statement and/or Form 571-R Apartment
House Property Statement confidential?
Yes. By law, the both Form 571-L Business Property Statement and Form 571-R
Apartment House Property Statement are a confidential document. It is not a public
document and will be held confidential by the Assessor.
10. What is the last date to file the Business Property Statement without a penalty?
The last day to file the Form 571-L Business Property Statement without a penalty is
May 7th (postmarked). If May 7 falls on a Saturday, Sunday, or legal holiday, a
property statement that is mailed and postmarked on the next business day shall be
deemed to have been filed on May 7. Pursuant to California Revenue and Taxation Code
Sections 441 (b) & 463, if a business fails to file the Form 571-L Business Property
Statement or it is filed late, a 10% penalty will be added to the assessment.
11. I was not open for business on January 1st. Do I still have to complete the statement?
Yes. A business does not have to be opened for its taxable personal property to be subject
to assessment. For example, let’s presume that on the lien date, January 1st, a new pizza
parlor is under construction and nearly ready for its grand opening. Even though the pizza
parlor was not open for business on the lien date, taxable business personal property
(such as furniture, ovens and supplies) was in the owner’s possession on the lien date and
the Assessor is required to assess it.
12. I received a Notice from your office, but I went out of business prior to January 1st.
Do I still have to complete the statement?
Yes, you need to notify our office the closure of your business by mailing in the
completed statement. Please go to the San Francisco County Assessor’s e-Filing website,
www.sfassessor.org/efile, and click on “File 2016 Statement”. Enter Account Number
and PIN on Logon page to login. (1) Click “Electronic Filing” on Welcome page and
click “Continue with Current Browser” on Questionnaire page. Choose “My Business
Page | 77
Closed” option in the middle of the page and submit. Follow the instructions until the
end; or (2) Click “By Mail Filing” on Welcome page and follow the instruction (Section
III (A)). Make a notation on the form that the business has closed and the closing date.
If this is not done, the Assessor may not be aware of that fact, and may continue to assess
the property despite its true circumstance.
13. I went out of business after the lien date. Do I still have to complete the statement
and pay personal property taxes?
Yes. The law specifies that all taxable personal property must be assessed as of a specific
point in time, and that point is precisely at 12:01 a.m. January 1st (regardless of what
transpires after that date). Even if closed shortly after the lien date (January 1 st), a
business must still file a Form 571-L Business Property Statement. Please refer to FAQ
10.
14. My business has moved to a new location within San Francisco.
Yes, you need to notify our office the movement of your business. Please go to the San
Francisco County Assessor’s e-Filing website, www.sfassessor.org/efile, and click on
“File 2016 Statement”. Enter Account Number and PIN on Logon page and submit. (1)
Click “Electronic Filing” on Welcome page and click “Continue with Current Browser”
on Questionnaire page. Choose “My Business Moved to Another Location within San
Francisco County” option in the middle of the page and submit. Follow the instructions
until the end; or (2) Click “By Mail Filing” on Welcome page and follow the instruction
(Section III (A)). Make a notation on the form that the business has moved within San
Francisco and the moving date. If this is not done, the Assessor may not be aware of that
fact, and may continue to assess the property despite its true circumstance. Upon
received of your information, we will close the old account and create a new account
number and PIN for new location for you to e-File.
15. My business has moved to a new location outside of San Francisco.
Yes, you need to e-File to notify our office the movement of your business. Please go to
the San Francisco County Assessor’s e-Filing website, www.sfassessor.org/efile, and
click on “File 2016 Statement”. Enter Account Number and PIN on Logon page then
submit. (1) Click “Electronic Filing” on Welcome page and click “Continue with Current
Browser” on Questionnaire page. Choose “My Business Moved to Another Location
Outside San Francisco County” option in the middle of the page and submit. Follow the
instructions until the end. Upon received the information from you, we will close your
account; or (2) Click “By Mail Filing” on Welcome page and follow the instruction
(Section III (A)). Make a notation on the form that the business has moved within San
Page | 78
Francisco and the moving date. If this is not done, the Assessor may not be aware of that
fact, and may continue to assess the property despite its true circumstance.
If you moved out to another county before January 1st, make a notation on the statement
that you have moved outside of the county. Mail the statement to the address indicated on
the form and contact the new county to request a Business Property Statement.
16. I closed or sold my business. Do I still have to file the statement?
Yes, you need to notify our office the movement of your business. Please go to the San
Francisco County Assessor’s e-Filing website, www.sfassessor.org/efile, and click on
“File 2016 Statement”. Enter Account Number and PIN on Logon page and submit. (1)
Click “Electronic Filing” on Welcome page and click “Continue with Current Browser”
on Questionnaire page. Choose “My Business closed/was sold” option(s) in the middle
of the page and submit. Follow the instructions until the end; or (2) Click “By Mail
Filing” on Welcome page and follow the instruction (Section III (A)). Please indicate on
the statement the status (closed or sold) of your business including the date the status
change took place. Please indicate the disposition of the equipment, if closed, or the name
of the buyer, if sold, then sign the front page and mail it to the Assessor’s Office.
17. Are non-profit organizations required to file Business Property Statements?
Yes, the filing laws apply to non-profit organizations. However, nonprofit organizations
may qualify for property tax exemptions. For more information, please contact the
Exemptions Division of the Assessor’s Office. If the ownership name begins with A
through I, call (415) 554-5658; J through R, call (415) 554-5584; and S through Z, call
(415) 554-5250.
18. All the equipment I use in my business was given to me and I don’t know what to
report on my property statement?
Equipment gifted to you for use in your business is taxable and must be reported on the
property statement. If you don’t know the equipment cost and/or year of acquisition,
provide a good description including make and model and the general condition of each
piece of equipment.
19. Can I get a copy of my prior year Form 571-L statement?
If you filed your Form 571-L Business Property Statement using e-File last year, you can
print copies of your prior year’s statement by selecting “View Statement” from the e-File
home page and logon with your Account Number and PIN.
Page | 79
To receive a hard copy of your prior year’s statement, please go to www.sfassessor.org,
click on “Forms & Notices” in blue bar, and then click on “View All” under “Forms.” In
the upper right hand corner at “Search this site” box, type in “Request for Copy,” the
second item to appear is “Request for Copies of Business Property Documents.” Click
on that title, click on “Download Form,” and follow the instructions. Email this
completed form as an attachment to [email protected] or fax to (415) 554-5544 or mail
to the Business Personal Property Division, 1155 Market Street, 5th Floor, San Francisco,
CA 94103. If you are an agent of a taxpayer, an authorization letter from the business
owner is required.
20. How is the assessed value determined?
Assessment begins with the cost of the asset, including sales tax, freight and installation.
The Assessor applies a depreciation factor to the asset cost and this becomes the assessed
value. The depreciation schedule is based on the expected economic life of the asset, and
is different from the depreciation schedule used by tax accountants.
21. If the statement (571-L/571-R) is not filed, how is my assessed value determined?
The Assessor’s Office, directed by state law, will arbitrarily determine an assessable
value. In addition, a 10% penalty for failure to file will be added to your assessment
(R&T Code, Sections 441, 463 and 501).
22. I do not own anything and lease all my equipment; do I still have to file the
statement?
Yes. You are required to report this information in Part III of the statement so that the
Assessor can properly locate and assess the actual owner of the equipment. However, if
you own any small equipment, such as printer, copier, supplies, etc., which you are using
in the business you need to report these costs under Part II of the statement.
23. Who can sign the statement?
The law requires that the Form 571-L Business Property Statement and Form 571-R
Apartment House Property Statement, regardless of where it is executed, shall be
declared to be true under the penalty of perjury under the laws of the State of California.
The Business Property Statement must be signed by the business owner, a duly
appointed fiduciary, or a person authorized on behalf of the owner.
In the case of a corporation, the Form 571-L/571-R must be signed by an officer or by
an employee or agent who has been designated in writing by the board of directors, by
Page | 80
name or by title, to sign on behalf of the corporation. In the case of partnership, the
Form 571-L must be signed by a partner or an authorized employee or agent.
In the case of a Limited Liability Company (LLC), the Form 571-L/571-R must be
signed by an LLC manager. If the Form 571-L/571-R is signed by someone other than a
member of the bar, certified public accountant, a public accountant, and enrolled agent or
a duly appointed fiduciary, the San Francisco County Assessor-Recorder’s Office
requires a written authorization from the owner.
24. I have already completed and sent my Business Property Statement and now realize
that I have to amend the statement. What should I do?
You will have to resubmit or file a new statement with all the preprinted identification
that was on the initial statement. Please indicate this is an “AMENDED COPY” to the
statement that was submitted previously. You may call the Business Division at (415)
554-5531 and ask for another statement, if necessary. Statements that were initially filed
on time may be amended without penalty until May 31st (R&T Code, Sec. 441 (i)).
25. What is this year’s tax rate?
San Francisco’s tax rate is determined by the Board of Supervisors. While Proposition 13
established a maximum property tax rate of one percent (1%) of the assessable value, additional
tax rate increases may be necessary to pay off indebtedness such as bonds authorized by San
Francisco voters. Applying the 2016 tax rate of 1.1826% on the assessed value of the business
assets will give a conservative estimate of what the tax owed will be. For example, if the assessed
value is $25,000, the property taxes owed on the business assets will be approximately $296.
26. When will I receive my bill?
If you file your Form 571-L Business Property Statement and/or Form 571-R Apartment
House Property Statement in a timely manner, you should receive your tax bill by the end
of June. Payment is due on or before August 31st and becomes delinquent after that date.
Delinquent bills will be subject to penalties and interest imposed by the San Francisco
Office of the Treasurer & Tax Collector.
If the owner of the business also owns the building in which the business resides, the
business property tax will be included with the Secured Property Tax Bill. The secured
property tax bill is sent out in October with the first installment due by November 1st.
Page | 81
27. I received my Unsecured Tax bill but don’t understand the valuation under
Structures/Fixtures?
This line item includes assessments for a combined structural improvements, as well as
any fixtures to your property that was reported during this lien year.
28. What is a supply item?
Any items that are used in the normal operation of the business and are not intended for
sale or lease on the lien date. Examples of assessable supply items include stationery and
office supplies, chemicals, precious metals used to produce a chemical or physical
reaction, janitorial and lavatory supplies, fuel, and sandpaper. If you are a manufacturer,
supplies do not include anything that becomes part of the finished product. You should
report the cost of the supplies on hand, recorded during a physical inventory, as of 12:01
a.m., January 1st. An estimated cost can be used if physical inventory is not available.
29. How do I report disposals?
If you disposed business personal property before 12:01 a.m., January 1 st, exclude the
original cost of the disposed property from its year of acquisition. For example, in 2015,
you reported a $2,000 computer you acquired in 2005 then sold prior to January 1st, 2016.
In this year’s filing (2016), you should exclude the $2,000 cost from the cost reported for
the 2005 year of acquisition. Do not report negative costs in 2015 or deduct it from 2015
year of acquisition.
If you disposed leasehold improvement, structure or fixture, you should also exclude the
original cost of the disposed improvement from its year of acquisition. In this case, you
should also complete the ‘Supplemental Schedule for Reporting Monthly Acquisitions
and Disposals of Property Reported on Schedule B’ by clicking on the amount under the
‘Unreported Change’ column under the ‘Schedule B Cost Detail.’ Information on the
disposed improvements should include the disposal date, method of disposal (transfer,
scrapped, abandoned, sold, etc.), and name and addresses of the purchasers when items
are either sold or transferred.
Page | 82
30. What if I don’t agree with the value on my tax bill, can I dispute it?
Yes, you can dispute the tax bill if you don’t agree with the value.
The value can be corrected by our office if a clerical or administrative error was made. If
this is the case, first contact the Business Personal Property Division of the Assessor's
office at (415) 554-5531 to speak to a staff member about correcting the error. Our
normal business hours are Monday through Friday, 8:00 a.m. to 5:00 p.m. PST.
If the disagreement is a matter of valuation and penalty, you must file an “Application for
Changed Assessment” with the San Francisco Assessment Appeals Board (AAB) no later
than September 15th for the regular tax bill. The AAB’s telephone number is (415) 5546778. Even if you file an appeal, you must still pay the bill by August 31st to avoid late
payment penalties; a refund will be issued if the Assessment Appeals Board rules in your
favor.
31. Is there any property that is exempt or that I do not have to report on my Business
Property Statement?
The following are some common exempt items that should not be reported:
 Business Inventory (Revenue and Taxation Code 129)
 Application Software (Property Tax Rule 152)
 Licensed Motor Vehicles (R&T Code 10751)
 First $50,000 of employee-owned Hand Tools (R&T Code 241)
32. Is the Business Property statement subject to audit?
Yes, the Business Property Statement is subject to audit by the Assessor’s Office. A new
law was enacted and became effective January 1st, 2009. This law basically gives the
Assessor the discretion to audit a significant number of all businesses to encourage the
accurate and proper reporting of personal property.
33. Have questions? Here are some additional resources to assist businesses in
completing the Form 571-L.


In-person Workshops: to be held at the Business Personal Property Division, 1155
Market Street, 5th Floor, San Francisco, CA 94103
 Wednesday, March 2nd, 2016 from 10:00-11:00 a.m.
 Thursday, March 24th, 2016 from 4:00-5:00 p.m.
Call our Office at (415) 554-5531 or email [email protected]
Page | 83
VI (A). E-FILE FREQUENTLY ASKED QUESTIONS (FAQS)
1. I would like to e-file this year. Am I eligible to e-file?
Only certain business owners are eligible to use our e-filing portal to file their Form 571-L
Business Property Statements. You may participate in e-Filing your statement this year if you
received in the mail one of the following documents in the mail: a Notice of Requirement to
File 2016 Form 571-L Business Property Statement, a Notice To e-File 2016 Form 571-L
Business Property Statement, a Direct Bill Notice, or a Low Value Exemption Notice. If you
received one of those notices, your Account Number and PIN are located on the top right
corner of your notice and you may use the e-Filing portal to submit your 571-L Business
Property Statement.
2. I have my PIN from last year. Can I use it to e-File this year?
No. For security reasons, your business is assigned a new PIN on an annual basis. Use the
PIN printed on your 2016 Notice to e-file this year.
3. What are the advantages of e-filing?







Accessible: You can access your current and previous years’ e-Filed statements anytime
and anywhere there is an internet connection.
Accurate: Fewer mistakes in processing the statement because data is loaded
electronically.
Convenient: The ability to e-File 24 hours a day, 7 days a week. You may save your
data anytime and complete your e-filing later.
Efficient: Faster than mailing, save on postage, and minimize usage of paper.
Reliable: A confirmation certification indicating the date and time of filing is issued after
the return is submitted.
Green: Let’s go green together. Use technology, not paper.
Confidential: Only the owner of the Account Number and PIN can view the statement,
and it is not a public document.
Page | 84
4. Businesses not eligible to e-File:







Residential Rental Property (Form 571-R)
Leasing Companies
Financial Institutions recognized by the State of California
Insurance Companies recognized by the State of California
Billboard Companies
Biotech Companies
Any business that does not have an email address
5. I logged in with my Account Number and PIN and selected Electronic Filing, but I
received an error message. What should I do?
The most common cause for unexpected error messages is due to an unsupported Browser
version. Please confirm that you meet the minimum browser requirements:
 Microsoft Internet Explorer, version 7.0 through 10.0; OR
 Mozilla Firefox, version 3.0 or higher
 Adobe PDF Reader
Note: Apple Safari, Google Chrome, Mobile Devices are NOT supported at this time.
If you are still receiving an error and are using one of these supported Browsers, please select
“File by Mail” to download, print, complete, sign, and mail the hard copy Form 571-L
Business Property Statement.
6. I'm unable to log on successfully. I continue to receive an error message when I enter in
my company’s Account Number and PIN.
The PIN is case sensitive, so make sure that you are entering a capital “SF” when typing the
PIN. Select ‘Submit’ to go to the next page.
7. I forgot my PIN, how do I retrieve it?
To retrieve your PIN, please go to the San Francisco County Assessor’s e-Filing website,
www.sfassessor.org/efile, and click on “FILE 2016 STATEMENT’. Click “Forgot My Pin”
at the bottom of Logon page. Enter your nine-digit account number without dashes, the five
digit mailing address zip code, and the two-digit month and four-digit year for when your
business opened.
Page | 85
8. The e-File screens and printed copy of the Business Property Statement are too large –
they are truncated on the right side that I can't see the complete statement.
Update your Microsoft Explorer view configuration by selecting ‘View’ on the top toolbar,
then ‘Text Size’, and select a smaller text size. Alternatively, you may select a different
“Zoom” level. To do this, select “View” from your Browser’s toolbar, choose “Zoom,” and
select a smaller zoom level. This can also be done using your Mouse and keyboard, by
holding down the CTRL key on your keyboard and using your mouse’s scroll-wheel at the
same time.
9. I don’t have time to complete the entire form right now. How do I exit the e-file
program without completing the final certification step?
You do not have to complete your form at one time. You may save your data at any time by
clicking “Save.” To exit the e-File program without completing the final certification step,
click “Save” and then click “Log Off” from the top center of the e-File screen. The next time
you log in to e-File, you can continue at the last uncompleted step.
10. Can I attach documents to e-File?
No, you cannot attach documents to e-File. However, after you have successfully submitted
your e-Filed statement, you can mail your attachment with the copy of the “Certification
Complete” page to our office.
11. How do I know that the Assessor-Recorder’s Office received my rendition?
A “Certification Complete” page will appear after you click “Submit.” This page includes
your company name, company number, confirmation number, and date and time of your
submission. Please print and keep a copy for your records. If you do not see the confirmation
number after submitting, it means that your e-File statement has not been submitted
successfully and you should go back and resubmit it.
Page | 86
12. Can I amend my Form 571-L Business Property Statement using e-File? How do I
amend e-Filed statement and when is the deadline?
No, you cannot amend a Form 571-L Business Property Statement using e-File once you
have already completed ‘Step 5: Certification.’
You will need to print a copy of the submitted Form 571-L to make your changes and mail it
to the address below:
Office of the Assessor-Recorder
Attn: Business Personal Property Division
1155 Market Street, 5th Floor
San Francisco, CA 94103
Please indicate that it is an AMENDED COPY to the statement that was submitted through
e-File. Pursuant to California Revenue and Taxation Code Section 441(i), statements may be
amended without penalty until May 31st.
13. I completed my Form 571-L Business Property Statement, but I forgot to print a copy.
Can I still print a copy of my Form 571-L statement?
Yes, you can print a copy of your certified Form 571-L statement at any time. At the
“Logon” screen, enter your Account Number and PIN. Select “View Statement” from the eFile home page.
14. What is the last date to electronically file the Form 571-L Business Property Statement?
For taxpayers’ convenience, the e-File site will allow a taxpayer with privileges to access and
file their statements electronically until May 31st (a 10% penalty will be added to the
assessment for all statements electronically filed after May 7th). Thereafter, the site will
become unavailable for e-Filing statements, and you must file by hard copy (a 10% penalty
will be added to the assessment).
15. How can I get a copy of my prior year’s Form 571-L Business Property Statement?
If you filed your Form 571-L Business Property Statement using e-File last year, you can
print copies of your prior year’s statement by selecting “View Statement” from the e-File
home page and logon with your Account Number and PIN.
Page | 87
Contact Information
VII
VII. CONTACT INFORMATION
Please feel free to contact our office using the information below. You may ask for an auditor on
duty who will be able to answer your questions.
Address:
Office of the Assessor-Recorder
Business Personal Property Division
1155 Market Street, 5th Fl.
San Francisco, CA 94103
Telephone:
(415) 554-5531
Fax:
(415) 554-5544
Email:
[email protected]
Hours:
Monday thru Friday
8:00 A.M. to 5:00 P.M.
Excluding legal holidays
Page | 88
Appendix
VIII
VIII. APPENDIX
Form 571-L Business Property Statement
Form 571-D Supplemental Schedule
Form 571-L Alternate Schedule A (for Bank, Insurance Company, or Financial
Corporation Fixtures)
New Business Registration Form
Request for Address and Other Changes Form
Request for Copies of Property Statements (Form 571-L) and Other Documents Form
Page | 89
FORM 571-L BUSINESS PROPERTY STATEMENT
Page | 90
BOE-571-L (P2) REV. 2 (05-1 )
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 (see instructions for important use tax information), freight and installation costs.
Attach schedules as needed. Lines 18, 32, 33, and 45 "Prior" –– Report detail by year(s) of acquisition on a separate schedule.
L
I
N
E
N
O
Calendar
Year
of
Acq.
1.
MACHINERY AND EQUIPMENT FOR
INDUSTRY, PROFESSION, OR TRADE
(do not include licensed vehicles)
COST
ASSESSOR’S USE ONLY
2.
OFFICE FURNITURE
AND EQUIPMENT
ASSESSOR’S
COST
USE ONLY
3.
Calendar
OTHER EQUIPMENT
Year
(describe)
of
ASSESSOR’S
Acq.
COST
USE ONLY
11
201
201
12
201
201
13
201
201
14
201
201
15
201
201
16
20
20
17
200
200
18
200
Prior
19
200
Total
20
200
200
23
200
24
200
25
200
E
22
L
200
199
29
199
30
199
31
199
32
199
33
Prior
34
Total
35
38
39
40
201
201
20
200
200
200
Prior
Total
5b.
Calendar
Year
of
Acq.
Add TOTALS on lines 19, 33, 34, 46 and any additional schedules.
ENTER HERE AND ON PART II, LINE 2
ASSESSOR’S USE ONLY
36
37
CLASSIFICATION
Machinery
& equipment
& equipment
Tools, molds,
dies & jigs
COL
FULL VALUE BASE
FULL VALUE
PERS. PROP.
RCLND
PERS. PROP.
FULL VALUE
1
201
2
201
4
201
5a
20
42
LAN and Mainframe
5b
200
ASSESSOR’S
USE ONLY
200
43
45
COST
201
Personal Computers
46
LOCAL AREA NETWORK (LAN)
EQUIPMENT AND MAINFRAMES
201
PERS. PROP.
ADJUSTMENT
41
44
ASSESSOR’S
USE ONLY
201
A
28
COST
201
S
199
PERSONAL
COMPUTERS
Calendar
Year
of
Acq.
201
M
26
27
TOOLS, MOLDS,
DIES, JIGS
ASSESSOR’S
COST
USE ONLY
5a.
P
21
4.
Other
equipment
Schedule B
— Fixtures
TOTALS
3
200
_
Prior
Total
Page | 91
BOE-571-L (P3) REV. 2 (05-1 )
SCHEDULE B — COST DETAIL:
BUILDINGS, BUILDING IMPROVEMENTS, AND/OR LEASEHOLD IMPROVEMENTS, LAND IMPROVEMENTS,
LAND AND LAND DEVELOPMENT
Attach schedules as needed. Line 69 "Prior"–– Report detail by year(s) of acquisition on a separate schedule.
201
49
201
50
201
51
201
52
20
53
200
54
200
55
200
56
200
57
200
58
200
59
200
60
200
61
200
199
66
199
67
199
68
199
69
Prior
70
Total
71
72
COST
ASSESSOR’S
USE ONLY
A
199
65
ASSESSOR’S
USE ONLY
COST
LAND AND LAND
DEVELOPMENT
S
199
64
4.
LAND
IMPROVEMENTS
(e.g., blacktop, curbs, fences)
M
62
63
3.
E
201
48
BUILDINGS, BUILDING IMPROVEMENTS, AND/OR
LEASEHOLD IMPROVEMENTS
2.
STRUCTURE ITEMS ONLY
FIXTURES ONLY
(see instructions)
(see instructions)
ASSESSOR’S
ASSESSOR’S
COST
COST
USE ONLY
USE ONLY
L
47
1.
P
L
I
N Calendar
Year
E
of
N
Acq.
O
Add TOTALS on line 70 and any additional schedules. ENTER HERE AND ON PART II, LINE 4
Have you received allowances for tenant improvements for the current reporting period that are not reported above?
Yes
No If yes indicate amount $
REMARKS:
Page | 92
FORM 571-D SUPPLEMENTAL SCHEDULE
BOE-571-D (P1) REV. 1 (05-1 )
SUPPLEMENTAL SCHEDULE FOR REPORTING
MONTHLY ACQUISITIONS AND DISPOSALS OF
PROPERTY REPORTED ON SCHEDULE B OF THE
BUSINESS PROPERTY STATEMENT
OWNER NAME
MAILING ADDRESS
LOCATION OF PROPERTY
INSTRUCTIONS
Report all acquisitions and disposals reported in Columns 1, 2, 3, or 4 on Schedule B for the period January 1, 201
through December 31, 201 . Indicate the applicable column number in the space provided.
ADDITIONS — Describe and enter the total acquisition cost(s), including excise, sales, and use taxes, freight-in, and installation charges,
by month of acquisition; transfers-in should also be included. The former property address and date of transfer should be reported, as well
as original date and cost(s) of acquisition.
E
Only completed projects should be reported here (e.g., the date the property becomes functional and/or operational, otherwise it should
be reported as construction-in-progress).
L
Identify completed construction that was reported as construction-in-progress on your 201 property statement. Describe the item(s)
and cost(s), as previously reported, on a separate schedule and attach to BOE-571-D.
ADDITIONS
COST
ENTER MONTH
YEAR
& YEAR OF
ACQUIRED
DISPOSAL
DISPOSALS
DESCRIPTION
COST
M
DESCRIPTION
FROM
COLUMN
NUMBER
A
ENTER MONTH
& YEAR OF
ACQUISITION
S
FROM
COLUMN
NUMBER
P
DISPOSALS — Information on this property should include the disposal date, method of disposal (transfer, scrapped, abandoned, sold,
etc.) and names and addresses of purchasers when items are either sold or transferred.
THIS STATEMENT SUBJECT TO AUDIT
Page | 93
BOE-571-D (P2) REV. 1 (05-1 )
ADDITIONS
ENTER MONTH
& YEAR OF
ACQUISITION
DISPOSALS
DESCRIPTION
COST
FROM
COLUMN
NUMBER
ENTER MONTH
YEAR
& YEAR OF
ACQUIRED
DISPOSAL
DESCRIPTION
COST
A
M
P
L
E
FROM
COLUMN
NUMBER
S
REMARKS:
Page | 94
FORM 571-L ALTERNATE SCHEDULE A
For Bank, Insurance Company, or Financial Corporation Fixtures
BOE-571-LA (P1) REV. 1 (05-1 )
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 95
Prior — Report detail by year(s) of acquisition on a separate schedule.
1.
L
I
N
E
N
O
Calendar
Year
of
Acq.
2.
COUNTERLINES, PARTITIONS,
CAFETERIA EQUIPMENT, ETC.
ASSESSOR’S
USE ONLY
COST
73
201
74
201
75
201
76
20
77
20
78
20
Enter
Code
(C)
or
(DR)
SIGNS, CAMERAS,
TV EQUIPMENT, ETC.
3.
4.
CARPETS (C), DRAPES (DR)
ASSESSOR’S
USE ONLY
COST
ASSESSOR’S
USE ONLY
COST
ATMs
(Do not include free standing
or counter-top units)
COST
ASSESSOR’S
USE ONLY
81
200
82
200
83
200
84
200
85
200
L
200
P
80
E
79
86
M
87
199
90
199
91
199
92
199
93
199
94
199
95
Prior
96
Total
97
L
I
N
E
N
O
S
89
A
88
ENTER HERE AND ON (P1), PART II, LINE 6
Add TOTALS on lines 96, 103, and any additional schedules.
Enter Enter
Code
Year
(V)
of
or
Acquis.
(N)
5.
VAULT DOORS (V) AND
NIGHT DEPOSITORIES (N)
COST
ASSESSOR’S
USE ONLY
Enter Enter
Year
Code
of
(D)
Acquis. (W)
or
(K)
6.
DRIVE-UP WINDOWS (D)
WALK-UP WINDOWS (W)
AND KIOSKS (K)
COST
ASSESSOR’S
USE ONLY
CLASSIFICATION
MARKET VALUE
ADJUSTED BASE
YEAR VALUE
Counterlines, etc.
Camera, etc.
98
Carpets, drapes
99
ATMs
100
Vault doors, etc.
101
Kiosks, etc.
102
103
ASSESSOR’S USE ONLY
TOTAL
TOTAL
TOTALS
REMARKS:
THIS STATEMENT SUBJECT TO AUDIT
Page | 95
BOE-571-LA (P2) REV. 1 (05-1 )
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 the 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.
BOE-571-L, except do not complete Schedule A or Column 2 of Schedule B of that statement. 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 the corporate number issued by the California Secretary of State. If this number has not been issued,
enter the equivalent number issued by the Franchise Tax Board.
E
FIXTURES. Under the California law, personal property owned by a bank or financial corporation, and personal property owned by an
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.
L
To facilitate your reporting, below is a list of typical fixtures. Note that some items may be capitalized as personal property on your records,
face of BOE-571-L.
P
COLUMNS 3, 5, and 6.
acquired in the same year, please attach a separate schedule listing the year of acquisition and the individual costs.
M
COLUMN 4.
A
REFERENCE LIST
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
generators
Conveyors
S
LIST OF TYPICAL FIXTURES TO BE REPORTED IN COLUMN 1
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 (attached or built-in)
Vault alarm systems
Telephone systems equipment if permanently annexed to real
property
Vault ventilator
Trash compactors and paper shredders
Wall-hung desks and built-in desks
Vacuum air tube systems and compressors
Page | 96
FORM 571-R APARTMENT HOUSE PROPERTY STATEMENT
Page | 97
BOE-571-R (P2) REV. 18 (05-15)
SCHEDULES OF DEPRECIABLE PROPERTY-SCHEDULES A and B. Items may be listed separately within the year of acquisition on a separate schedule, or items may be grouped by
year of acquisition and listed on the schedules below. If you purchased the property as a unit, report on Schedule A & B the previous owner's original cost by the original year of acquisition
of the furniture and equipment that was included in your purchase.
Enter the total installed cost including freight, excise taxes, and sales and use taxes of all furniture, and other equipment located on the premises. Include fully depreciated items. Do not
include licensed vehicles. Depreciation schedules may be attached if they provide the desired information.
Year of
Acquisition
OTHER FURNITURE AND EQUIPMENT
(office, lobby, laundry, pool, vending, signs, fire extinguishers)
FOR ASSESSOR'S USE ONLY
Original Installed Cost
(NOT depreciated book value)
Factor
Value
SCHEDULE B
Year of
Acquisition
2015
2014
2014
2013
2013
2012
2012
2011
2011
2010
2010
2009
2009
2008
2008
2007
2007
2006
2005
& prior
2006
2005
& prior
L
2015
E
FURNITURE AND APPLIANCES
(include items in storage; do not include built-ins)
FOR ASSESSOR'S USE ONLY
Original Installed Cost
(NOT depreciated book value)
Factor
Value
SCHEDULE A
TOTAL COST $
Enter on line 8, page 1.
Enter on line 9, page 1.
P
TOTAL COST $
S
A
M
REMARKS:
DECLARATION BY ASSESSEE
Note: The following declaration must be completed and signed. If you do not do so, it may result in penalties.
I declare under penalty of perjury under the laws of the State of California that I have examined this property statement, including accompanying schedules, statements or other attachments,
and to the best of my knowledge and belief it is true, correct, and complete and includes all property required to be reported which is owned, claimed, possessed, controlled, or managed by
the person named as the assessee in this statement at 12:01 a.m. on January 1, 2016.
OWNERSHIP
TYPE ( )
Proprietorship
Partnership
Corporation
Other _________
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 NO.
(
)
TITLE
*Agent: See page 3 for Declaration by Assesse instructions.
Page | 98
NEW BUSINESS REGISTRATION FORM
SAN FRANCISCO
OFFICE OF THE ASSESSOR-RECORDER
CARMEN CHU
ASSESSOR-RECORDER
New Business Registration Form
Instructions: New businesses must register with the Office of the Assessor-Recorder, Business Personal
Property Division. Complete this form and submit it via mail, fax, or e-mail using the contact information
provided at the bottom of this Form.
Owner’s Legal Name: ___________________________________________________________________
(Corporations must report their full corporate name.)
Type of Ownership:
Sole Proprietorship
Partnership
Corporation
Other: _____________
Type of Business:
Retail
Wholesale
E
Business Name (DBA): _________________________________________________________________
Manufacturer
Service/Professional
L
Business Account Number (BAN): _________________________________________________________
(From your business certificate provided by the Office of the Treasurer & Tax Collector.)
P
Business Location: _______________________________ Effective Date of Current Location: _________
Mailing Address: _______________________________________________________________________
Did you move from another location within the City and County of San Francisco?
Yes
No
M
If yes, indicate previous address: ________________________ Effective Date: ______________
Number of additional active business locations within the City and County of San Francisco: ___________
A
Please list your additional active business locations:
1. Business Location: ______________________________ Effective Date: _______________
S
2. Business Location: ______________________________ Effective Date: _______________
3. Business Location: ______________________________ Effective Date: _______________
Remarks: ____________________________________________________________________________
____________________________________________________________________________________
Contact Name: _________________________________ Title: __________________________________
Phone Number: ________________________________ Email Address: __________________________
I CERTIFY UNDER PENALTY OF PERJURY UNDER THE LAWS OF THE STATE OF CALIFORNIA THAT THE
FOREGOING AND ALL INFORMATION HEREON, INCLUDING ANY ACCOMPANYING STATEMENTS OR
DOCUMENTS IS TRUE, CORRECT, AND COMPLETE TO THE BEST OF MY KNOWLEDGE AND BELIEF.
Signature
Date Signed
Business Personal Property: 1155 Market Street, 5th Floor
San Francisco, CA 94103
Tel: (415) 554-5531
Fax: (415) 554-5544
www.sfassessor.org
e-mail: [email protected]
Page | 99
REQUEST FOR ADDRESS AND OTHER CHANGES FORM
SAN FRANCISCO
OFFICE OF THE ASSESSOR-RECORDER
CARMEN CHU
ASSESSOR-RECORDER
Request for Business Account Update
Instructions: Complete and return this Form to the Office of the Assessor-Recorder to report changes to your
business.
Business Information
Assessor’s Account Number: ________________________________ Today’s Date: __________________________
Owner’s Legal Name: ____________________________________________________________________________
(Corporations must report their full corporate name.)
Business Name (DBA): ___________________________________________________________________________
E
Business Account Number (BAN): __________________________________________________________________
(From your business certificate provided by the Office of the Treasurer & Tax Collector.)
Business Account Update Information
L
Please check the appropriate box(es) below and provide the previous and new business information.
Change in Ownership
Effective Date: ________________________
P
Previous Owner’s Legal Name: ________________________________________________________________
New Owner’s Legal Name: ____________________________________________________________________
Sole Proprietorship
Sole Proprietorship
Partnership
Partnership
M
From:
To:
Corporation
Corporation
Did your federal employer identification number change?
Business Name (DBA) Change
Other: ____________________________
Other: ____________________________
Yes
No
Effective Date: _______________________
A
Previous Name: _____________________________ New Name: _________________________________
Business Location Change
Effective Date: _______________________
S
Previous Location: _______________________________________________________________________
New Location: __________________________________________________________________________
Mailing Address Change
Effective Date: _______________________
Previous Address: _______________________________________________________________________
New Address: __________________________________________________________________________
Contact Information
Contact Name: ______________________________________ Title: ______________________________________
Phone Number: _____________________________________ Email Address: _______________________________
I CERTIFY UNDER PENALTY OF PERJURY UNDER THE LAWS OF THE STATE OF CALIFORNIA THAT THE FOREGOING
AND ALL INFORMATION HEREON, INCLUDING ANY ACCOMPANYING STATEMENTS OR DOCUMENTS IS TRUE, CORRECT,
AND COMPLETE TO THE BEST OF MY KNOWLEDGE AND BELIEF.
Signature
Printed Name
Date Signed
Business Personal Property: 1155 Market Street, 5th Floor
San Francisco, CA 94103
Tel: (415) 554-5531
Fax: (415) 554-5544
www.sfassessor.org
e-mail: [email protected]
Page | 100
REQUEST FOR COPIES OF PROPERTY STATEMENTS (FORM 571-L) AND
OTHER DOCUMENTS FORM
SAN FRANCISCO
OFFICE OF THE ASSESSOR-RECORDER
CARMEN CHU
ASSESSOR-RECORDER
Request for Copies of Property Statements (571-L) and Other Documents
Instructions: The Assessor’s records are confidential in nature and requests require verification of the authorized
signature. Therefore, please fill out this Form and include your account number, the owner's legal name, the DBA
name, the mailing address, and the location of the property. Return this Form to the address, email, or fax number
listed at the bottom of this Form. If you are an agent of a taxpayer, an authorization letter from the business owner is
required to be submitted with this Form.
Business Information
Assessor’s Account Number: _________________________ Business Account Number (BAN)*: ________________
(Corporations must report their full corporate name.)
E
Owner’s Legal Name: ____________________________________________________________________________
Business Name (DBA): ___________________________________________________________________________
L
Business Location: ______________________________________________________________________________
Mailing Address: ________________________________________________________________________________
P
Documents Requested
Please check the appropriate box(es) below to request documents:
M
Copy of current year Business Property Statement (Form 571-L) for filing purposes.
Copy of prior year Business Property Statement (Form 571-L) and valuation breakdown for years (please list):
__________________________________________________________________________________________
A
Copies of audit work papers for years (please list) : _________________________________________________
Other documents, please specify: _______________________________________________________________
S
Remarks: _____________________________________________________________________________________
______________________________________________________________________________________________
Requestor Information
Requested By: ______________________________________ Title: ______________________________________
Phone Number: _____________________________________ Email Address: _______________________________
I CERTIFY UNDER PENALTY OF PERJURY UNDER THE LAWS OF THE STATE OF CALIFORNIA THAT THE
FOREGOING AND ALL INFORMATION HEREON, INCLUDING ANY ACCOMPANYING STATEMENTS OR
DOCUMENTS IS TRUE, CORRECT, AND COMPLETE TO THE BEST OF MY KNOWLEDGE AND BELIEF.
Signature
Printed Name
Date Signed
*From your business certificate provided by the Office of the Treasurer & Tax Collector.
Business Personal Property: 1155 Market Street, 5th Floor
San Francisco, CA 94103
Tel: (415) 554-5531
Fax: (415) 554-5544
www.sfassessor.org
e-mail: [email protected]
Page | 101