Manual for Preparing the Form 571-L

Mark Church
Chief Elections Officer &
Assessor-County Clerk-Recorder
Manual for Preparing the
Form 571-L
January 27, 2011
Dear Attendees:
Welcome to the 571-L Business/Personal Property Seminar that was designed as a public service
for the business community in San Mateo County!
I’m glad that you were able to attend today and I sincerely hope that you find this seminar and
the materials to be helpful and valuable as you prepare the 571-L Business/Property Statements.
You will have the opportunity to meet the 571-L experts in the Assessor’s Office— Ms. Marsha
Winters and Mr. Bob Innes—who will happily answer most any question that you may have.
Ms. Winters will give an overview of Business/Personal Property requirements and the steps
necessary to file a paper document. Mr. Innes will encourage and teach those of you that want to
begin e-filing how to use the e-SDR (State Data Record) program that will save you time and
money.
This seminar is scheduled for two hours, but if the questions and answers require a bit longer to
address, we are prepared to extend the length a little bit or to follow-up with you individually,
depending on the will of the group.
Thanks again for coming. And, please do let me know if you have any suggestions and ideas for
making improvements for future seminars. My email address is [email protected]
Sincerely,
Mark Church
TABLE OF CONTENTS
I.
Overview for Filing a 571-L Business Property Statement
II.
Purpose .........................................................................
Why is personal property taxed? .....................................
What is business personal property?..................................
What personal property is exempt? ..................................
Who is required to file the 571-L? .....................................
What is the “lien date”? ..................................................
When are the filing deadlines? ........................................
What if I file after May 7th? ............................................
When is my bill due? ......................................................
What if I do not file at all? ..............................................
What if I closed my business? .........................................
Is this form subject to audit? .........................................
How do I get the details of my assessment? ..................
What if I don’t agree with my assessment? .....................
What information is needed? ..........................................
Confidentiality ...............................................................
1
1
1
2
2
2
2
3
3
3
3
4
4
4
4
5
Filing a 571-L Paper Document
Instructions for filing the 571-L ....................................... 9
Owner name and DBA name ............................................ 9
Property location and mailing address .................................. 9
Part I. General information ......................................... 9
Part II. Declaration of property belonging to you .............. 9
Supplies .............................................................. 10
Schedule A – Cost Detail, Equipment ...................... 10
Schedule B – Cost Detail, Improvements ................. 12
571-D Supplement Schedule .................................. 12
Part III. Leased property ................................................ 13
Signature requirements ................................................... 13
What if I filed the statement incorrectly? ......................... 14
III.
Filing a 571-L Electronically
IV.
Contact Information ............................................................. 55
V.
Appendices
Letter regarding Business Identification Number ...............
Log into System ..........................................................
Start Filing ..................................................................
Situs Information .........................................................
Part I. General Information .....................................
Part II. Property Belonging to You .............................
Schedule A .......................................................
Schedule B .......................................................
Schedule D ......................................................
Part III. Property Belonging to Others ............................
Submit Statement .......................................................
Amend Statement .......................................................
Appendix
Appendix
Appendix
Appendix
Appendix
1
2
3
4
5
–
–
–
–
–
Sample form 571-L
Application for Changed Assessment
Business change form
Agency Authorization Letter
Depreciation/Valuation Factors - San Mateo County Only (Future Years - See Website)
17
19
21 23
24
25
26
31
38
40
43
48
I
Overview for Filing
a 571-L Business
Property Statement
I. Overview
I. for
Filing
a
571-L Business Property Statement
Overview for Filing a 571-L Business Property Statement
Purpose
This user-friendly reference guide will review the requirements, answer questions
and provide a step by step guide for filing Business Property Statements.
The guide is divided into five sections – an overview of Business/Personal
Property, the steps for filing a 571-L paper document, the steps for filing a 571-L
electronically, our contact information, and an appendix with samples of various
forms. Our contact information will help you reach us with any follow-up questions
or concerns that you may have.
Why is personal property taxed?
The California Constitution states that “all property is taxable (assessable) unless
exempt by the Constitution or statutes.” This taxable property may be defined as
real property and personal property. However, for purposes of this manual and
the filing of 571-L Business Property Statement, our focus will be on business/
personal property.
What is business personal property?
Business Personal Property is tangible property that may be seen, weighed,
measured, felt, touched or which is in any manner noticeable to the senses except
real property.
Examples of business property that would be assessed as personal property
would include but is not limited to:
•
•
•
•
•
•
•
•
•
•
•
Operating Supplies
Machinery & Equipment
Office Furniture
Copiers & Fax Machines
Telephones
Computers
Restaurant Equipment
Cameras
Printing equipment
Leasehold Fixtures
Leasehold Structures (Tenant Improvements)
In essence, Business Personal Property is all property used in the course of doing
business that is not exempt.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
1
I. Overview
for
Filing
a
571-L Business Property Statement
What business 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 571-L?
Basically, anyone who is sent a property statement by the Assessor’s Office
is required to file the Business Property Statement. However, businesses with
over $100,000 in business/personal property and fixtures are required to file
the Business Property Statement even if the statement was not sent to them. A
blank statement can be downloaded from our website www.smcare.org under
the Business Services section. If you happen to download a statement from
our website, we request that you call our office at 650.363.4501 and ask for a
business account number if one has not already been assigned to you. Each
business is assigned an account number that relates to their business information
and assessment information.
What is the “lien date”?
The lien date is January 1st, 12:01 a.m. every year. All business 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. If the lien date is January 1, 2010, then you would
report all personal property in your possession as of December 31, 2009.
When are the filing deadlines?
2
All property statements are due on 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 happens to fall
on a weekend or holiday, then the deadline becomes the next business day. 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
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
I. Overview
for
Filing
a
571-L Business Property Statement
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
property statement within the time limit specified, will be subject to a penalty of
10% of the assessed value of the personal property.”
When is my bill due?
Your tax bill should be received by the end of July. The payment is due on August
31st at 5 p.m. Payments received after the due date will be subject to interest and
penalties. Although, the assessment is the responsibility of the Assessor, the tax
bills are the responsibility of the Tax Collector’s Office. The Assessor’s Office can
handle any questions related to how your bill was determined. Questions related
to billing and payment of bills should be directed to the Tax Collector’s Office.
The Tax Collector’s phone number is 650.363.4142 and the website is:
www.sanmateocountytaxcollector.org.
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 if I closed my business?
If your business closed prior to the January 1st, lien date, then you would not be
responsible for property taxes. However, if you were sent the form, a Business
Change Form is attached (see Appendix 3). Please fill out the business change
form and return it with the form you were mailed. Your account will be inactivated
if you are no longer doing business in San Mateo County. If your business closed
after January 1st, then you will still be responsible for filing the Business Property
Statement and will be assessed property taxes. The Assessor’s Office does not
prorate property taxes. You will not be sent a statement for the next filing season,
if you inform the Assessor’s Office that your business closed.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
3
I. Overview
for
Filing
a
571-L Business Property Statement
Is this form subject to audit?
Yes, the Business Property Statement is subject to audit by the Assessor’s Office.
A new law was enacted that became effective January 1, 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.
How do I get the details of my assessment?
If you would like the details of your assessment, simply request it. You can attach
a note to your Business Property Statement or call the office at 650.363.4501 to
obtain the details of how your assessment was calculated. We will mail you the
calculations by July 15th.
What if I don’t agree with my assessment?
If you disagree with the assessment that the Assessor has determined on your
personal property assessment you have a right to an informal review with the
Assessor’s Office to see if it can be resolved. If you and the Auditor-Appraiser
cannot come to an agreement, you have the right to an appeals hearing. An
application for Assessment Appeals may be requested from the Assessment
Appeals Board Clerk at 650.363.4573 or by downloading the form from their
website at: www.co.sanmateo.ca.us/AssessmentAppeals. Please see the sample
form under Appendix 2.
What information is needed?
The most useful item to aid in completing the form is an accurate and up to date
asset listing. This list should include:
•
•
•
•
4
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 Business Property Statement
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 that situation would
be the purchase agreement or the escrow papers that would show the breakdown
of the equipment, fixtures and leasehold improvements acquired through the
purchase of the business.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
I. Overview
for
Filing
a
571-L Business Property Statement
Confidentiality
The Business Property Statement is not a public document. Therefore, the
information declared on the form will be held in confidence by the assessor.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
5
II
Filing a 571-L
Paper Document
II. Filing
a
571-L Paper Document
II.Filing a 571-L Paper Document
Instructions for filing the 571-L
Owner name and DBA name (page 1)
Please make sure that the information regarding the Owner Name and DBA name
are correct on the form. If the assessor’s information is not up to date on the preprinted form, please line through the incorrect information and write the correct
information on the form.
Property location and mailing address (page 1)
It is important that this information is kept up to date with our office. The property
location is the address of the business. The mailing address is the address you
would like to have the Business Property Statement mailed. It is our office policy
not to mail statements to the agent’s addresses. However, if you are a sole
proprietor and would like to have the forms mailed to your home or Post Office
Box, that is perfectly acceptable. If the mailing address changes, please contact
our office immediately to update the information.
PART I. General information (a) thru (g) (page 1)
All the information requested 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 arriving at the correct assessment. Although, the email
address is optional, it would be helpful information to assist us in contacting your
business.
PART II. Declaration of property belonging to you (page 1)
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 fill out numbers 1, 2 and 4
of Part II of the Business Property Statement.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
9
II. Filing
a
571-L Paper Document
1. Supplies (Page 1)
Supplies are those items that are used up 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 enough to estimate the amount
of supplies. If your business maintains an Income Statement, you would use
the year end balances as of 12/31 of the previous calendar year and take the
average of the 12 months. For example, you would take the Office Supplies
year end total of $12,000/12 months = $1,000 worth supplies to be reported on
page 1 of the form.
SCHEDULE A – COST DETAIL, EQUIPMENT (Page 1)
Everything reported under Schedule A of the form relates to Part II, No. 2,
Equipment on page 1 of the Business Property Statement. 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 disposals 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.
10
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 (PC’s)
5. (b). Local Area Network (LAN) Equipment and Mainframes
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
II. Filing
a
571-L Paper Document
1. Machinery and Equipment for Industry, Profession, or Trade
(Page 2)
The equipment reported in this category would include equipment specific
to your trade or business. If your business is a restaurant, then 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 (Page 2)
This category consists of furniture and office equipment.
3. Other Equipment (Page 2)
This category includes the special types of equipment that does not fit into
any of the 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 sale equipment.
4. Tools, Molds, Dies and Jigs (Page 2)
This category would include tools, molds, dies and jigs.
5 (a). Computers - Personal Computers (PC’s) (page 2)
This category mainly includes: desktops, laptops, inkjet printers, laser printers,
docking stations, mini towers, monitors, notebooks, netbooks, power supplies,
scanners, and workstations. Application software should not be reported.
However, the operational software should be reported. Any computers used in
any application directly related to manufacturing, or that is used to control or
monitor machinery and equipment should be reported in Column 1 and should
not be reported in this section.
5 (b). Local Area Network (LAN) Equipment and Mainframes (Page 2)
This category includes: External storage devices, hubs, mainframes, network
attached storage devices, routers, servers, switches and LAN components.
Do not include multi-function printers in this category; they should be
reported as “other equipment”. Application Software should not be
reported.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
11
II. Filing
a
571-L Paper Document
Schedule B – Cost Detail, Leasehold Improvements (Page 3)
Most small business owners would only have information for columns 1 and 2 of
Schedule B. This is the section of Leasehold Improvements. It is divided into the
two types of leasehold improvements, structures and fixtures.
1. Structure Items Only (Page 3)
Improvements are classified as structures when its primary use is for housing
or accommodation of personnel, personal property or fixtures and has no direct
application to the process or function of the business.
Examples: Store fronts, sprinkler systems, and permanent partitions
(floor to ceiling).
2. Fixtures Only (Page 3)
Improvements are classified as fixtures if its intended use or purpose directly
applies to or enhances the process or function of the business.
Examples: Signs (free-standing), Refrigeration systems (not part of the building), conveyors, partitions (not floor to ceiling) and boilers.
12
571-D. SUPPLEMENTAL SCHEDULE FOR REPORTING ACQUISITIONS AND
DISPOSALS OF PROPERTY REPORTED ON SCHEDULE B (Page 4)
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. The form has space for the
details of both situations.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
II. Filing
a
571-L Paper Document
PART III. Leased property – Property Belonging to Others (Page 1)
This section of the form is where you list information on the equipment that is
being leased from other companies. All the information requested is necessary
to insure the equipment is assessed correctly. It is important to list the lessor’s
name and mailing address. Indicate the year the lease started as well as the year
of manufacture of the equipment. A description of the equipment and the cost
indicated on the lease to purchase the equipment must be reported. The lease
identification number and the annual rent are also requested. Please do not report
conditional sales contracts in this section, report them on Schedule A.
Conditional sales contracts or financing leases (agreements) are purchases rather
than true leases; therefore, the tax responsibility is to the lessee (business owner).
These agreements are often represented by a $1 buyout cost in the contract.
SIGNATURE REQUIREMENTS (Page 1)
The law requires that the 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 Business Property
Statement 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 a partnership, the Business
Property Statement must be signed by a partner or an authorized employee or
agent. In the case of a Limited Liability Company (LLC), the Business Property
Statement must be signed by an LLC manager, or by a member where there is
no manager, or by an employee or agent designated by the LLC manager. If the
Business Property Statement 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 Mateo County Assessor’s office requires a written
authorization. An authorization form can be downloaded from our website www.
smcare.org. Please see Appendix 3 for a sample of the form.
A property statement that is not signed and executed in accordance with the
above instructions is considered an invalid filing. The penalty imposed by
Section 463 of the Revenue and Taxation Code for failure to file or late filing
is applicable to an unsigned property statement.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
13
II. Filing
a
571-L Paper Document
What if I filed the statement incorrectly?
14
If you discovered that you made an error in reporting your Business Property
Statement, you have until May 31st to submit an amended return. Make a copy
of the original statement and make the changes necessary. Please identify on the
return that it is an “Amended Return” so that the corrections can be made.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
III
Filing a 571-L
Electronically
III. Filing
a
571-L Electronically
Letter regarding Business Identification Number
555 County Center
Redwood City, CA 94063
phone 650-599-1015
fax 650-363-1903
email [email protected]
web www.smcare.org
Warren Slocum
Chief Elections Officer & Assessor-County Clerk-Recorder
Situs:
NAME 27, 2011
January
ADDRESS
>> e-SDR
e-file Your Annual Business
Property Statement
www.calbpsfile.org
Dear Attendees:
Welcome to the 571-L Business/Personal Property Seminar that was designed as a public service
for the business community in San Mateo County!
e-file Your Annual Business Property Statement
No new software or filing fee is required to use e-SDR
I’m glad that you were able to attend today and I sincerely hope that you find this seminar and
the materials to be helpful and valuable as you prepare the 571-L Business/Property Statements.
Small
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on-line
quickly and
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using
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571-L Statements
experts in the
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Marsha
system. The e-SDR system is a new component of the SDR network that was launched in 2005 for large
Winters and Mr. Bob Innes—who will happily answer most any question that you may have.
business filers. The benefits and convenience of e-file are now available to businesses of all sizes.
Ms.
Winters
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give anwith
overview
Business/Personal
Property
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Filing instructions, help screens and reference materials are provided on SDR and e-SDR. Filers using e-SDR
Thanks
again for coming. And, please do let me know if you have any suggestions and ideas for
can print a completed Form 571 with schedules, filing confirmation and the exact time it was submitted.
making
improvements
for future
seminars.
My email
address
is [email protected]
Statements
are stored on-line
for seven
(7) years,
so you
can get
copy whenever you need one. Access to
your statement(s) is protected with Account Number and Business ID Number (BIN) for e-SDR users, and
Login ID and Password for SDR users. Statements are encrypted and transmitted on a secured site to protect
Sincerely,
confidential information.
Start filing e-SDR.
Go on-line to www.calbpsfile.org and click on the >> e-SDR button on the right. Enter your
Account Number and Business ID Number (BIN) printed below and start filing e-SDR.
Mark Church
A ccount Number
Business ID (BIN)
IMPORTANT: KEEP THIS NOTICE IN A SAFE PLAC
E. This Account Number and BIN provides secure
access to your statement, guards your confidential information and protects your privacy.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
17
III. Filing
a
571-L Electronically
III.Filing a 571-L Electronically
Log into System
This is the SDR website, www.calbpsfile.org. Click on the big e-File or e-SDR
button, located on either side of the page.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
19
III. Filing
20
a
571-L Electronically
Enter the Account number and BIN (Business Identification Number) from the
letter in the appropriate field. Click on the Continue button. If you would like to
see a sample of the property statement form, click on the appropriate link at the
bottom of the page.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
III. Filing
a
571-L Electronically
Start Filing
Verify that the information is correct. Click on the Start Filing button to continue.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
21
III. Filing
22
a
571-L Electronically
Click on the button. If either statement balloon is clicked on, the business owner
will not be allowed to file. If a statement has already been filed, and an additional
statement is being filed, the button can be used.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
III. Filing
a
571-L Electronically
Situs Info
This section is where you correct the mailing address information and enter the
contact information. Sections with an *asterisk must be filled out. Click on the
Continue button if you wish to go to the next section. Click on the Save button if
you want to save your entries and exit. By clicking on the Save button you can
come back and complete the statement at a later date. The business owner can
make specific notes for this section by clicking on the Notes button. The Notes
button appears on most pages, allowing the user to make notes for that particular
section. The business owner can also go directly to a specific section by clicking
on one of the links at the bottom of the page.
Note: If the mailing address is a PO Box, the user will have to delete the entry in
the Street Name field and re-enter the box number in the PO Box field.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
23
III. Filing
a
571-L Electronically
Part I. General Information
24
Enter Part I – General Information is entered here. Asterisk fields must be filled in.
Records location and contact person will be seeded from the prior screen. As in
the prior screen, you can , make , or to the next screen.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
III. Filing
a
571-L Electronically
Part II. Property Belonging to You
This screen is a summary of all reported cost for Part II – Declaration of Property
Belonging to You. Enter the supply cost in the blank box, and click the Update
button. Next, click the Update button next to the category to be completed.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
25
III. Filing
a
571-L Electronically
Schedule A
26
Manual
For schedule A, select the button to access the drop down list of equipment options.
for
Preparing
the
Form 571-L (Business Property Statement)
III. Filing
a
571-L Electronically
Only items listed in the menu can be used. There are several generic categories
(i.e. machinery & equipment). For a larger list of categories, click on the More
Categories button.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
27
III. Filing
28
a
571-L Electronically
Continue adding categories until Schedule A is complete. The last step would be
clicking the button.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
III. Filing
a
571-L Electronically
The business owner can see a summary of all Schedule A categories. You can
add more categories, edit an existing category, or delete a category. If everything
is okay, click the Save And Close button. This will bring you back to the Part II
summary screen again.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
29
III. Filing
30
a
571-L Electronically
Select the next group to enter by clicking the associated Update button.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
III. Filing
a
571-L Electronically
Schedule B
The Schedule B summary screen, similar to the Schedule A screen will appear. Click on the Add More Categories button to make a selection.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
31
III. Filing
a
571-L Electronically
32
Manual
Once again select from the list of categories.
for
Preparing
the
Form 571-L (Business Property Statement)
III. Filing
a
571-L Electronically
Complete the schedule. After completion, click on the Save And Add Another
Category button or ‘Save And Close’ button if Schedule B is completed.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
33
III. Filing
34
a
571-L Electronically
A summary of Schedule B will appear. A category can be added, or existing categories edited or deleted. If the Schedule is complete, click on the Save And Close button.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
III. Filing
a
571-L Electronically
Enter costs. After completing, clicking on the Save And Close button
will return you to the Schedule B summary screen.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
35
III. Filing
36
a
571-L Electronically
Review the summary screen. You can add, edit, or delete a category.
When the review is complete, click the Save And Close button. This will return the user to the Part II summary screen. You can either click on Save to save and exit, or click on Continue to access the next section.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
III. Filing
a
571-L Electronically
Select the next category to enter by clicking the associated Update button.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
37
III. Filing
a
571-L Electronically
Schedule D
38
Manual
Click on the Add New Acquisition/Disposal button. Enter the costs on Schedule D from Schedule B.
for
Preparing
the
Form 571-L (Business Property Statement)
III. Filing
a
571-L Electronically
Enter the appropriate information. Fields with an asterisk(*) must be
completed. Any additional notes maybe entered. When completed
either add another item from Schedule B via the Save And Add
Another Acquisition/Disposal button; or if completed click the Save And Close button.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
39
III. Filing
a
571-L Electronically
Part III – Property Belonging to Others
40
Part III is where the leasing/vending equipment is entered. By clicking on the
Add 5 Rows button, additional entries can be made. Fields with an asterisk(*) are
required to be completed.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
III. Filing
a
571-L Electronically
Click on the Add link in the Address section to complete the mailing address. Click
the on Save and Close button.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
41
III. Filing
42
a
571-L Electronically
Tax Obligation and Lease Type fields are drop down menus. After completion,
click either Save button to exit or Continue button to access the Ownership
Section.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
III. Filing
a
571-L Electronically
Submit Statement
Enter the Ownership Type and Business Description. After the first entry, the
Name of Legal Entity box appears. Enter name (usually the owner name). Click on
the Continue button to preview statement.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
43
III. Filing
a
571-L Electronically
The completed statement is reviewed. Changes can be made via links at the
bottom (not shown on screen print).
When finished click on the Continue button.
44
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
III. Filing
a
571-L Electronically
At this screen the user can either submit the statement, save it and submit it later,
or view a full size statement by clicking on the appropriate button.
Clicking on the Submit Now button will forward to the certification/confirmation
screens.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
45
III. Filing
46
a
571-L Electronically
This is the Certification section, the last step before submitting the statement.
Assessee name is seeded, but can be changed. Enter the preparer’s title. The
Preparer info can be changed. The BIN is re-entered here for verification. Click on
the Submit Now button.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
III. Filing
a
571-L Electronically
The confirmation screen appears. Account Number, Date and Time, and
Confirmation Number are displayed. Click the View And Print Form 571-L button
to print a statement. The printed statement will have the above information printed
on it. The user is now finished. Click on the Logout button to exit and return to the
SDR home page.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
47
III. Filing
a
571-L Electronically
Amend Statement
48
Enter the e-SDR site as before.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
III. Filing
a
571-L Electronically
Enter the account number and BIN from the statement to be amended. Then click
the Submit button.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
49
III. Filing
50
a
571-L Electronically
The Account Summary screen appears. To verify you have the correct statement,
click on the Start Filing button.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
III. Filing
a
571-L Electronically
This screen tells the user how many filings have been made, including
amendments. The e-SDR will allow two amended filings. Click on the File
Amendment button to continue as before. You may go directly to the sections
that are to be amended by clicking on the link at the bottom of the page. After
the process is complete a new statement with the confirmation number will be
generated.
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
51
IV
Contact Information
IV. Contact Information
IV.Contact Information
Please feel free to contact our office. The following is our current contact information.
The Auditor-Appraiser on duty will be able answer your questions (ask for the AuditorAppraiser on duty).
Telephone Number: 650.363.4501
Address: Assessor-County Clerk-Recorder’s Office
555 County Center, 3rd Floor
Redwood City, CA 94063
Website: www.smcare.org/business/property.asp
Email: [email protected]
E-File: www.calbpsfile.org (e-SDR)
Manual
for
Preparing
the
Form 571-L (Business Property Statement)
55
V
Appendices
APPENDIX 1 – SAMPLE FORM 571-L
APPENDIX 2 – APPLICATION FOR CHANGED ASSESSMENT
APPENDIX 3 – BUSINESS CHANGE FORM
APPENDIX 4 – AGENCY AUTHORIZATION LETTER
APPENDIX 5 – VALUATION FACTORS
FORM
BOE-571-L (P1) REV. 16 (08-10)
571-L
FILE RETURN BY APRIL 1, 2011
NAME AND MAILING ADDRESS
BUSINESS PROPERTY STATEMENT
YEAR
2011
MARK CHURCH
COUNTY OF SAN MATEO
CHIEF ELECTIONS OFFICER &
ASSESSOR - COUNTY CLERK - RECORDER
555 COUNTY CENTER, REDWOOD CITY, CA 94063-1665
www.smcare.org
FOR ASSISTANCE CALL (650) 363-4501
(Declaration of costs and other related property information
as of 12:01 A.M., January 1, 2011).
(Make necessary corrections to the printed name and mailing address)
ASSESSOR’S USE ONLY
BUSINESS CODE
Advanced Assessment Inc
Advanced Assessment Inc
555 County Ctr
Redwood City, CA 94063
ACCOUNT NUMBER
7390 BUS
UNS 0123450001
TAX AREA
PARCEL
09001
012345678
LOCATION OF THE BUSINESS PROPERTY
STREET 555 County Center
RETURN THIS ORIGINAL FORM. COPIES WILL NOT BE ACCEPTED.
Redwood City
CITY
FILE A SEPARATE STATEMENT FOR EACH LOCATION.
PART I: GENERAL INFORMATION
PART II: DECLARATION OF PROPERTY BELONGING TO YOU
(attach schedule for any adjustment to cost)
g. During the period of January 1, 2010 through December 31, 2010:
E
(1) Did any individual or legal entity (corporation, partnership, limited liability company,
etc.) acquire a “controlling interest” (see instructions for definition) in this business
entity?
Yes
No
(2) If YES, did this business entity also own “real property” (see instructions for definition)
in California at the time of the acquisition?
Yes
No
(3) If YES to both questions (1) and (2), filer must submit form BOE-100-B, Statement of
Change in Control and Ownership of Legal Entities, to the State Board of Equalization.
See instructions for filing requirements.
COST
(omit cents)
(see instructions)
11345
(From line 35)
2. Equipment
3. Equipment out on lease, rent, or conditional sale to others
4. Bldgs., Bldg. Impr., and/or Leasehold Impr., Land Impr., Land
ASSESSOR’S USE ONLY
200
M
1. Supplies
f. Enter name and telephone number of authorized person to contact at location of
Lenee Smith
accounting records:_____________________________________
PL
COMPLETE (a) THRU (g)
Assessment Service
a. Enter type of business: _____________________________________________________
555-0001
555-2001
b. Enter local telephone number __________________
FAX number __________________
[email protected]
E-Mail Address (optional) __________________________________________________
c. Do you own the land at this business location?
Yes No
If yes, is the name on your deed recorded
as shown on this statement?
Yes No
7/1/08
d. When did you start business at this location? DATE: ____________________________
If your business name or location has changed from last year, enter the former name
and/or location: ___________________________________________________________
________________________________________________________________________
e. Enter location of general ledger and all related accounting records (include zip code):
555 County Center
________________________________________________________________________
(Attach Schedule)
1650
(From line 71)
(Attach Schedule)
SA
5. Construction in Progress
(See instructions)
6. Alternate Schedule A
7.
8.
PART III: DECLARATION OF PROPERTY BELONGING TO OTHERS – IF NONE WRITE “NONE”
(SPECIFY TYPE BY CODE NUMBER)
Report conditional sales contracts that are not leases on Schedule A
1. Leased equipment
2. Lease-purchase option equipment
3. Capitalized leased equipment
Tax Obligation: A. Lessor
9.Lessor’s name
Mailing address
4. Vending equipment
5. Other businesses
6. Government-owned property
B. Lessee
Leasing Company. Com 1234 Leasing St., Leasing, Ca
A
1
Year
of
Acq.
Year
of
Mfr.
20
09
20
09
Description
and Lease or
Identification
Number
123456
PC's
Cost to
Purchase
New
$5000
Annual
Rent
$2500
10.Lessor’s name
Mailing address
DECLARATION BY ASSESSEE
OWNERSHIP TYPE ()
Proprietorship
Partnership
✔
Corporation
Other _____________ BUSINESS
DESCRIPTION ()
Retail
Wholesale
Manufacturer
Service / Professional
✔
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, 2011.
SIGNATURE OF ASSESSEE OR AUTHORIZED AGENT*
DATE
NAME OF ASSESSEE OR AUTHORIZED AGENT* (typed or printed)
TITLE
Lenee Smith
NAME OF LEGAL ENTITY (other than DBA) (typed or printed)
PREPARER’S NAME AND ADDRESS (typed or printed)
V-P
FEDERAL EMPLOYER ID NUMBER
TELEPHONE NUMBER
(
TITLE
)
*Agent: See page 7 for Declaration by Assessee instructions.
THIS STATEMENT SUBJECT TO AUDIT
INFORMATION PROVIDED ON A PROPERTY STATEMENT MAY BE SHARED WITH THE STATE BOARD OF EQUALIZATION
BOE-571-L (P2) REV. 16 (08-10)
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, 31, 33, and 45 “Prior”—Report detail by year(s) of acquisition on a separate schedule.
L
I
N
E
N
O
Calendar
Yr.
of
Acq.
11
2010
12
2009
13
2008
2008
14
2007
2007
15
2006
16
2005
2005
17
2004
2004
18
2003
Prior
19
2002
Total
22
1999
23
1998
24
1997
25
1996
26
1995
27
1994
28
1993
29
1992
30
1991
31
1990
32
1989
33
Prior
34
35
COST
ASSESSOR’S
USE ONLY
4.
Calendar
Yr.
of
Acq.
1250
ASSESSOR’S
USE ONLY
COST
2009
7500
1595
2006
0
5a.
0
Total
FULL VALUE
2010
2009
625
2008
249
2007
310
2006
2004
2003
Prior
1595
5b.
Calendar
Year
of
Acq.
11345
2010
PERS. PROP.
RCLND
PERS. PROP.
ADJUSTMENT
PERS. PROP.
FULL VALUE
2009
1
2008
39
Office furniture
& equipment
2
2007
40
Tools, molds,
dies & jigs
4
2006
41
Computers
5a
2005
5b
2004
5c
2003
44
Other
equipment
3
2002
45
Schedule B
– Fixtures
–
Prior
43
TOTALS
LOCAL AREA NETWORK (LAN)
EQUIPMENT AND MAINFRAMES
COST
38
42
1184
Total
ASSESSOR’S USE ONLY
FULL VALUE BASE
ASSESSOR’S
USE ONLY
2005
8750
COL.
COST
2002
Add TOTALS on Lines 19, 32, 34, 43, 46 and any additional schedules.
ENTER HERE AND ON PART II, LINE 2.
CLASSIFICATION
PERSONAL
COMPUTERS
Calendar
Year
of
Acq.
Machinery
& equipment
46
TOOLS, MOLDS,
DIES, JIGS
2010
36
37
OTHER EQUIPMENT
(describe)
E
2000
ASSESSOR’S
USE ONLY
COST
ASSESSOR’S USE ONLY
3.
PL
21
COST
OFFICE FURNITURE
AND EQUIPMENT
M
2001
2.
MACHINERY AND EQUIPMENT FOR
INDUSTRY, PROFESSION, OR TRADE
(do not include licensed vehicles)
SA
20
1.
Total
1000
1000
ASSESSOR’S
USE ONLY
BOE-571-L (P3) REV. 16 (08-10)
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.
BUILDINGS, BUILDING IMPROVEMENTS, AND / OR
LEASEHOLD IMPROVEMENTS
L
I
N
E
N
O
Calendar
Yr.
of
Acq.
47
2010
48
2009
49
2008
50
2007
51
2006
52
2005
53
2004
54
2003
55
2002
56
2001
57
2000
58
1999
59
1998
60
1997
61
1996
62
1995
63
1994
64
1993
65
1992
66
1991
67
1990
68
1987
69
Prior
70
Total
STRUCTURE ITEMS ONLY
(see instructions)
ASSESSOR’S
USE ONLY
COST
71
72
1.
FIXTURES ONLY
(see instructions)
ASSESSOR’S
USE ONLY
COST
4.
LAND
IMPROVEMENTS
(e.g., blacktop, curbs, fences)
LAND AND LAND
DEVELOPMENT
(e.g., fill, grading)
ASSESSOR’S
USE ONLY
COST
450
PL
M
SA
1200
450
0
0
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
REMARKS:
ASSESSOR’S
USE ONLY
COST
E
1200
2.
3.
1650
If yes indicate amount $ ______________
BOE-571-D (FRONT) REV. 12 (08-10)
SUPPLEMENTAL SCHEDULE FOR REPORTING
MONTHLY ACQUISITIONS AND DISPOSALS OF
PROPERTY REPORTED ON SCHEDULE B OF THE
BUSINESS PROPERTY STATEMENT
OWNER NAME
Advanced Assessment Inc
MAILING ADDRESS
555 County Center, Redwood City, CA 94063
LOCATION OF PROPERTY
(Same as above)
INSTRUCTIONS
Report all acquisitions and disposals reported in Columns 1, 2, 3, or 4 on Schedule B for the period January 1, 2010 through
December 31, 2010. 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.
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).
E
Identify completed construction that was reported as construction-in-progress on your 2008 property statement. Describe the item(s) and
cost(s), as previously reported, on a separate schedule and attach to BOE-571-D.
ADDITIONS
ENTER MONTH
& YEAR OF
ACQUISITION
DESCRIPTION
1
7/1/06
Office Tenant Improvements
2
7/1/06
Network Cable
COST
FROM
COLUMN
NUMBER
ENTER MONTH
& YEAR OF
DISPOSAL
1200
450
SA
M
FROM
COLUMN
NUMBER
PL
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
YEAR
ACQUIRED
DISPOSALS
DESCRIPTION
COST
BOE-571-L (P4) REV. 16 (08-10)
OFFICIAL REQUEST
DO NOT RETURN THESE INSTRUCTIONS
California law prescribes a yearly ad valorem tax based on property as it exists at 12:01 a.m. on January 1 (tax lien date). This form
constitutes an official request that you declare all assessable business property situated in this county which you owned, claimed, possessed,
controlled, or managed on the tax lien date, and that you sign (under penalty of perjury) and return the statement to the Assessor’s Office by
the date cited on the face of the form as required by law. Failure to file the statement during the time provided in section 441 of the Revenue
and Taxation Code will compel the Assessor to estimate the value of your property from other information in the Assessor’s possession and
add a penalty of 10 percent of the assessed value as required by section 463 of the Code.
If you own taxable personal property in any other county whose aggregate cost is $100,000 or more for any assessment year, you must file
a property statement with the Assessor of that county whether or not you are requested to do so. Any person not otherwise required to file
a statement shall do so upon request of the Assessor regardless of aggregate cost of property. The Assessor of the county will supply you
with a form upon request.
Except for the “DECLARATION BY ASSESSEE” section, you may furnish attachments in lieu of entering the information on this property
statement. However, such attachments must contain all the information requested by the statement and these instructions. The attachments
must be in a format acceptable to the Assessor, and the property statement must contain appropriate references to the attachments and
must be properly signed. In all instances, you must return the original BOE-571-L.
THIS
STATEMENT
IS SUBJECT
TO AUDIT.
THIS STATEMENT IS NOT
A PUBLIC DOCUMENT. THE
INFORMATION DECLARED WILL
BE HELD SECRET BY THE ASSESSOR.
IF ANY SITUATION EXISTS WHICH
NECESSITATES A DEVIATION FROM
TOTAL COST PER BOOKS AND RECORDS
FULLY EXPLAIN ALL ADJUSTMENTS.
INSTRUCTIONS
(complete the statement as follows)
NAME. If the information has been preprinted by the Assessor, make necessary corrections. INDIVIDUALS, enter the last name first, then
the first name and middle initial. PARTNERSHIPS must enter at least two names, showing last name, first name and middle initial for each
partner. CORPORATIONS report the full corporate name. If the business operates under a DBA (Doing Business As) or FICTITIOUS
NAME, enter the DBA (Fictitious) name under which you are operating in this county below the name of the sole owner, partnership, or
corporation.
LOCATION OF THE PROPERTY. Enter the complete street address. Forms for additional business or warehouse locations will be furnished
upon request. A listing may be attached to a single property statement for your vending equipment leased or rented to others, when any
such properties are situated at many locations within this county.
USE TAX INFORMATION
California use tax is imposed on consumers of tangible personal property that is used, consumed, given away or stored in this state.
Businesses must report and pay use tax on items purchased from out-of-state vendors not required to collect California tax on their sales.
If your business is not required to have a seller’s permit with the State Board of Equalization, the use tax may be reported and paid on your
California State Income Tax Return or directly to the State Board of Equalization on the tax return provided in Publication 79-B,
California Use Tax. Obtain additional use tax information by calling the State Board of Equalization Information Center at
800-400-7115 or from the website www.boe.ca.gov / sutax / usetaxreturn.htm.
Part I: GENERAL INFORMATION
[complete items (a) through (g)]
OWNERSHIP OF LAND — (c). Check either the YES or the NO box to indicate whether you own the land at the LOCATION OF THE
PROPERTY shown on this statement. If YES is checked, verify the official RECORDED NAME on your DEED. If it agrees with the name
shown on this statement, check the second YES box. If it does not agree, check the second NO box.
LOCATION OF RECORDS — (e and f). Enter the address or addresses at which your general ledger and all related accounting records are
maintained and available for audit. If you enter your tax agent or representative’s address, indicate whether all or only part of the records
are at that address, and the location of the remainder, if applicable.
PROPERTY TRANSFER — (g).
Real Property – For purposes of reporting a change in control, real property includes land, structures, or fixtures owned or held under lease
from (1) a private owner if the remaining term of the lease exceeds 35 years, including written renewal options, (2) a public owner (any
arm or agency of local, state, or federal government) for any term or (3) mineral rights owned or held on lease for any term, whether in
production or not.
BOE-571-L (P5) REV. 16 (08-10)
Controlling Interest – When any person or legal entity obtains more than 50 percent of the voting stock of a corporation, or more than a 50
percent ownership interest in any other type of legal entity. The interest obtained includes what is acquired directly or indirectly by a parent
or affiliated entity.
Forms, Filing Requirements & Penalty Information – Contact the Legal Entity Ownership Program Section at 916-323-5685 or refer to
the Board’s website at www.boe.ca.gov to obtain form BOE-100-B, applicable filing requirements, and penalty information.
Part II: DECLARATION OF PROPERTY BELONGING TO YOU.
Report book cost (100 percent of actual cost). Include excise, sales, and use taxes, freight-in, installation charges, and all other relevant
costs. Report any additional information which will assist the Assessor in arriving at a fair market value. Include finance charges for buildings
and improvements that are constructed or otherwise produced for an enterprise’s own use (including assets constructed or produced
by others) for which deposits or progress payments have been made. Do not include finance charges for purchased equipment.
LINE 1. SUPPLIES. Report supplies on hand, such as stationery and office supplies, chemicals used to produce a chemical or physical
reaction, janitorial and lavatory supplies, fuel, sandpaper, etc., at their current replacement costs. Include medical, legal, or accounting
supplies held by a person in connection with a profession that is primarily a service activity. Do not include supplies which will become a
component part of the product you manufacture or sell.
LINE 2. EQUIPMENT. Enter total from Schedule A, Line 35 (see instructions for Schedule A).
LINE 3. EQUIPMENT OUT ON LEASE, RENT, OR CONDITIONAL SALE TO OTHERS. Report cost on Line 3 and attach schedules
showing the following (equipment actually out on lease or rent, equipment out on a conditional sale agreement, and equipment held for
lease or rent which you have used or intend to use must be reported). Equipment held for lease or rent and not otherwise used by you is
exempt and should not be reported.
Equipment out on lease, rent, or conditional sale. (1) Name and address of party in possession, (2) location of the
property, (3) quantity and description, (4) date of acquisition, (5) your cost, selling price, and annual rent, (6) lease or identification
number, (7) date and duration of lease, (8) how acquired (purchased, manufactured, or other — explain), (9) whether a lease or a
conditional sale agreement. If the property is used by a free public library or a free museum or is used exclusively by a public school,
community college, state college, state university, church, or a nonprofit college it may be exempt from property taxes, provided the lessor’s
exemption claim is filed by February 15. Obtain BOE-263, Lessors’ Exemption Claim, from the Assessor. Also include equipment on your
premises held for lease or rent which you have used or intend to use. Report your cost and your selling price by year of acquisition.
LINE 4. BUILDINGS, BUILDING IMPROVEMENTS, AND/OR LEASEHOLD IMPROVEMENTS, LAND IMPROVEMENTS, LAND
AND LAND DEVELOPMENT. Enter total from Schedule B, Line 71 (see Instructions for Schedule B).
LINE 5. CONSTRUCTION IN PROGRESS. If you have unallocated costs of construction in progress for improvements to land, machinery,
equipment, furniture, buildings or other improvements, or leasehold improvements, attach an itemized listing. Include all tangible property,
even though not entered on your books and records. Enter the total on PART II, Line 5.
LINE 6. ALTERNATE OR IN-LIEU SCHEDULE. If the Assessor enclosed BOE 571-L, Alternate Schedule A, with this property statement,
complete the alternate schedule as directed and report the total cost on Line 6.
LINES 7–8. OTHER. Describe and report the cost of tangible property not reported elsewhere on this form.
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.
BOE-571-L (P6) REV. 16 (08-10)
4. VENDING EQUIPMENT. Report the model and description of the equipment; do not include in Schedule A.
5. OTHER BUSINESSES. Report other businesses on your premises.
6. GOVERNMENT-OWNED PROPERTY. If you possess or use government-owned land, improvements, or fixed equipment, or
government-owned property is located on your premises, report the name and address of the agency which owns the property,
and a description of the property.
SCHEDULE A — COST DETAIL: EQUIPMENT
Do not include property already reported in Part III.
LINES 11–46. Enter in the appropriate column the cost of your equipment segregated by calendar year of acquisition, include short-lived
or expensed equipment. Total each column. Report full cost; do not deduct investment credits, trade-in allowances or depreciation. Include
equipment acquired through a lease-purchase agreement at the selling price effective at the inception of the lease and report the year
of the lease as the year of acquisition (if final payment has not been made, report such equipment in PART III). Report self-constructed
equipment used by you at the proper trade level in accordance with Title 18, Section 10, of the California Code of Regulations. Exclude the
cost of normal maintenance and repair that does not extend the life nor modify the use of the equipment. Exclude the cost of equipment
actually removed from the site. The cost of equipment retired but not removed from the site must be reported. Segregate and report on
PART II, Line 3, the cost of equipment out on lease or rent.
Include special mobile equipment (SE Plates). Exclude motor vehicles licensed for operation on the highways. However, you must
report overweight and oversized rubber-tired vehicles, except licensed commercial vehicles and cranes, which require permits
issued by the Department of Transportation to operate on the highways. If you have paid a license fee prior to January 1 on these large
vehicles, contact the Assessor for an Application for Deduction of Vehicle License Fees from Property Tax and file it with the Tax Collector.
Report overweight and oversized vehicles in Column 3.
Computers used in any application directly related to manufacturing, or used to control or monitor machinery or equipment, should be
reported in Column 1. Non-production computer components and related equipment designed for general business purposes should be
reported in Columns 5a, 5b, and 5c. For reporting purposes, a computer component is each asset separately stated in your books and
records. Do not include application software costs in accordance with Section 995.2 of the California Revenue and Taxation Code. Report in
Column 5a computer assets with a cost of $25,000 or less. Report in Column 5b computer assets with a cost of $25,000.01–$500,000.
Report in Column 5c computer assets costing $500,000.01 or more and attach a detailed schedule of such assets by year of acquisition.
If necessary, asset titles in Schedule A may be changed to better fit your property holdings; however, the titles should be of such clarity that
the property is adequately defined.
LINES 18, 31, 33 and 45. For “prior” years acquisition, you must attach a separate schedule detailing the cost of such equipment by year(s)
of acquisition. Enter the total cost of all such acquisitions on Lines 18, 31, 33 and 45.
LINE 35. Add totals on lines 19, Column 4; line 33, Column 5a; line 34, Columns 1, 2, 3; line 46, Column 5b; and any additional schedules.
Enter the same figure on PART II, line 2, that you entered in the box.
SCHEDULE B — COST DETAIL: BUILDINGS, BUILDING IMPROVEMENTS, AND/OR LEASEHOLD
IMPROVEMENTS, LAND IMPROVEMENTS, LAND AND LAND DEVELOPMENT
LINES 47-71. Report by calendar year of acquisition the original or allocated costs (per your books and records) of buildings
and building or leasehold improvements; land improvements; land and land development owned by you at this location on
January 1. Include finance charges for buildings or improvements which have been constructed for an enterprise’s own use. If no
finance charges were incurred because funding was supplied by the owner, then indicate so in the remarks. In the appropriate
column enter costs, including cost of fully depreciated items, by the calendar year of acquisition and total each column. Do not include
items that are reported in Schedule A.
If you had any additions or disposals reported in Columns 1, 2, 3, or 4 during the period of January 1, 2009 through
December 31, 2010, attach a schedule showing the month and year and description of each addition and disposal. Enclosed
for this purpose is BOE-571-D, Supplemental Schedule for Reporting Monthly Acquisitions and Disposals of Property Reported on
Schedule B of the Business Property Statement. If additional forms are needed, photocopy the enclosed BOE-571-D.
BOE-571-L (P7) REV. 16 (08-10)
Segregate the buildings and building or leasehold improvements into the two requested categories (items which have dual function will be
classified according to their primary function). Examples of some property items and their most common categorization are listed below:
EXAMPLES OF STRUCTURE ITEMS, Column 1
An improvement will be classified as a structure when its primary use
or purpose is for housing or accommodation of personnel, personalty,
or fixtures and has no direct application to the process or function of
the industry, trade, or profession.
EXAMPLES OF FIXTURE ITEMS, Column 2
An improvement will be classified as a fixture if its use or purpose
directly applies to or augments the process or function of a trade,
industry, or profession.
Air conditioning (except process cooling)
Boilers (except manufacturing process)
Central heating & cooling plants
Craneways
Elevators
Environmental control devices (if an integral part of the structure)
Fans & ducts (part of an air circulation system for the building)
Fire alarm systems
Partitions (floor to ceiling)
Pipelines, pipe supports & pumps used to operate the
facilities of a building
Pits not used in the trade or process
Railroad spurs
Refrigeration systems (integral part of the building)
Refrigerators, walk-in (excluding operating equipment)
which are an integral part of the building
Restaurants — rough plumbing to fixtures
Safes — imbedded
Signs which are an integral part of the building excluding
sign cabinet (face & lettering)
Silos or tanks when primarily used for storage or distribution
Sprinkler systems
Store fronts
Television & radio antenna towers
Air conditioning (process cooling)
Boilers (manufacturing process)
Burglar alarm systems
Conveyors (to move materials and products)
Cranes — traveling
Environmental control devices (used in production process)
Fans & ducts (used for processing)
Floors, raised computer rooms
Furnaces, process
Ice dispensers, coin operated
Machinery fdns. & pits (not part of normal flooring fdns.)
Permanent Partitions (less than floor to ceiling)
Pipelines, pipe supports, pumps used in the production process
Pits used as clarifiers, skimmers, sumps & for greasing in the
trade or manufacturing process
Plumbing — special purpose
Power wiring, switch gear & power panels used in mfg. process
Refrigeration systems (not an integral part of the building)
Refrigerators, walk-in unitized; including operating equipment
Restaurant equipment used in food & drink preparation or service
(plumbing fixtures, sinks, bars, soda fountains, booths &
counters, garbage disposals, dishwashers, hoods, etc.)
Scales including platform & pit
Signs — all sign cabinets (face) & free standing signs including
supports
Silos or tanks when primarily used for processing
LINE 69. If you have items reportable in Schedule B which were acquired in 1987 or previously, you must attach a separate schedule
detailing the cost of such items by year(s) of acquisition. Enter the total cost of such items on line 69.
LINE 71. Add totals on Line 70 and any additional schedules. Enter the same figure on PART II, Line 4 that you entered in the box.
LINE 72. Report tenant improvements for which you received allowances during this reporting period that are not reported on
Schedule B.
DECLARATION BY ASSESSEE
The law requires that this property statement, regardless of where it is executed, shall be declared to be true under penalty of perjury under
the laws of the State of California. The declaration must be signed by the assessee, a duly appointed fiduciary, or a person authorized to
sign on behalf of the assessee. In the case of a corporation, the declaration must be signed by an officer or by an employee or agent who
has been designated in writing by the board of directors, by name or by title, to sign the declaration on behalf of the corporation. In the
case of a partnership, the declaration must be signed by a partner or an authorized employee or agent. In the case of a Limited Liability
Company (LLC), the declaration must be signed by an LLC manager, or by a member where there is no manager, or by an employee or
agent designated by the LLC manager or by the members to sign on behalf of the LLC.
When signed by an employee or agent, other than a member of the bar, a certified public accountant, a public accountant, an enrolled
agent or a duly appointed fiduciary, the assessee’s written authorization of the employee or agent to sign the declaration on behalf of
the assessee must be filed with the Assessor. The Assessor may at any time require a person who signs a property statement and who is
required to have written authorization to provide proof of authorization.
A property statement that is not signed and executed in accordance with the foregoing instructions is not validly filed. The penalty
imposed by Section 463 of the Revenue and Taxation Code for failure to file is applicable to unsigned property statements.
BOE-305-AH (S1) REV. 6 (2-06)
APPEALS OF REGULAR ASSESSMENTS MUST BE
POSTMARKED ON OR BEFORE NOVEMBER 30, 2010
APPLICATION FOR CHANGED ASSESSMENT
County of San Mateo Assessment Appeals Board
400 County Center, BOS 104 ּ Redwood City ּCA 94063-1646
Phone: (650) 363-4573 ּ Fax: (650) 364-3955
DO NOT WRITE IN THIS SPACE
Received:________________
NON-REFUNDABLE FILING FEE:
$30.00 TO BE PAID AT TIME OF FILING
Appeal Number:
Postmark:___________________
2010-______________________
This form contains all the requests for information that are required for filing an application for changed assessment. Failure to complete
this application may result in rejection of the application and/or denial of the appeal. Applicants should be prepared to submit additional
information if requested by the assessor or at the time of the hearing. Failure to provide information the appeals board considers necessary
may result in denial of the appeal or the continuance of the hearing.
PLEASE TYPE OR PRINT IN INK–SEE INSTRUCTIONS FOR FURTHER INFORMATION
1. APPLICANT INFORMATION
E-MAIL ADDRESS
NAME OF APPLICANT (LAST, FIRST, MIDDLE INITIAL)
DBA:
MAILING ADDRESS OF APPLICANT (STREET ADDRESS OR P.O. BOX)
CITY
STATE
ZIP CODE
DAYTIME TELEPHONE
ALTERNATE TELEPHONE
FAX NUMBER
2. AGENT OF ATTORNEY FOR APPLICANT
EMAIL ADDRESS
MAILING ADDRESS (STREET ADDRESS OR P.O. BOX)
CITY
STATE
ZIP CODE
PL
CONTACT PERSON IF OTHER THAN ABOVE (LAST, FIRST, MIDDLE INITIAL)
E
NAME OF AGENT OR ATTORNEY
DAYTIME TELEPHONE
ALTERNATE PHONE
FAX TELEPHONE
SA
NAME OF AGENT OR ATTORNEY
M
AUTHORIZATION OF AGENT
If the applicant is a corporation, the agent’s authorization must be signed by an officer or authorized employee of the business entity.
If the agent is not an attorney licensed in California, or a spouse, child, or parent of the person affected, this section must be
completed. A separate authorization may be attached to this application. Refer to the instructions for the required information.
E-MAIL ADDRESS
is hereby authorized to act as my agent in this application, and may inspect assessor’s records, enter in stipulation agreements, and
otherwise settle issues relating to this application.
SIGNATURE OF APPLICANT, OFFICER, OR AUTHORIZED EMPLOYEE
TITLE
DATE
3. PROPERTY IDENTIFICATION INFORMATION
SECURED ASSESSOR’S PARCEL NUMBER
UNSECURED ACCOUNT OR TAX BILL NUMBER
PROPERTY ADDRESS OR LOCATION
PROPERTY TYPE:
SINGLE-FAMILY RESIDENCE/CONDO/TOWNHOUSE
COMMERCIAL/INDUSTRIAL
AGRICULTURAL
BUSINESS PERSONAL PROPERTY/FIXTURES
APARTMENTS (NUMBER OF UNITS ___________ )
BOAT OR AIRPLANE
VACANT LAND
OTHER ___________________________________
IS THIS PROPERTY AN OWNER-OCCUPIED SINGLE-FAMILY DWELLING?
YES
NO
4. VALUE
A. VALUE ON ROLL
B. APPLICANT’S OPINION OF VALUE
LAND
IMPROVEMENTS/STRUCTURES
TREES & VINES
FIXTURES
PERSONAL PROPERTY
TOTAL
PENALTIES
C. APPEALS BOARD USE ONLY
5. TYPE OF ASSESSMENT BEING APPEALED (check one) IMPORTANT - SEE INSTRUCTIONS FOR FILING PERIODS
REGULAR ASSESSMENT — VALUE AS OF JANUARY 1 OF THE CURRENT YEAR
SUPPLEMENTAL ASSESSMENT
ROLL YEAR: ___________
ATTACH 2 COPIES OF NOTICE (OR TAX BILL IF NOTICE WAS NOT TIMELY RECEIVED)
DATE OF NOTICE OR TAX BILL ___________________________
ROLL CHANGE/ESCAPE ASSESSMENT/CALAMITY REASSESSMENT
ROLL YEAR: ___________
ATTACH 2 COPIES OF NOTICE (OR TAX BILL IF NOTICE WAS NOT TIMELY RECEIVED)
DATE OF NOTICE OR TAX BILL ___________________________
M
PL
E
6. THE FACTS THAT I RELY UPON TO SUPPORT REQUESTED CHANGES IN VALUE ARE AS FOLLOWS: You may check all that
apply. If you are uncertain of which item to check, please check “I. OTHER.” Attach two copies of a brief explanation of your reason(s)
for filing this application. PLEASE SEE INSTRUCTIONS BEFORE COMPLETING THIS SECTION.
A. DECLINE IN VALUE:
The assessor’s roll value exceeds the market value as of January 1 of the current year.
B. CHANGE IN OWNERSHIP
1. No change in ownership or other reassessable event occurred on the date of________________________________________.
2. Base year value for the change in ownership established on the date of___________________________________ is incorrect.
C. NEW CONSTRUCTION
1. No new construction or other reassessable event occurred on the date of __________________________________________.
2.Base year value for the new construction established on the date of ________________________________________ is incorrect.
D. CALAMITY REASSESSMENT
Assessor’s reduced value is incorrect for property damaged by misfortune or calamity.
E. PERSONAL PROPERTY/FIXTURES. Assessor’s value of personal property and/or fixtures exceeds market value.
1. All personal property/fixtures.
2. Only a portion of the personal property/fixtures. Attach description of those items.
F. PENALTY ASSESSMENT
Penalty assessment is not justified.
G. CLASSIFICATION
Assessor’s classification and/or allocation of value of property is incorrect.
H. APPEAL AFTER AN AUDIT. MUST include description of each property, issues being appealed, and your opinion of value. Please
refer to instructions.
1. Amount of escape assessment is incorrect.
2. Assessment of other property of the assessee at the location is incorrect.
I. OTHER:
Attach explanation.
SA
7. WRITTEN FINDINGS OF FACTS (For the schedule of fees, please contact the AAB Clerk)
Are requested
Are not requested
8. Do you want to designate this application as a claim for refund?
Please refer to instructions first.
Yes
No
CERTIFICATION
I certify (or declare) 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 and that I am (1) the owner of the
property or the person affected (i.e., a person having a direct economic interest in the payment of the taxes on that property—“The Applicant”), (2) an
agent authorized by the applicant under Item 2 of this application, or (3) an attorney licensed to practice law in the State of California, State Bar No.
__________________, who has been retained by the applicant and has been authorized by that person to file this application.
SIGNATURE
SIGNED AT CITY
STATE
DATE
►
NAME AND TITLE (please type or print)
FILING STATUS
Owner
Agent
Attorney
Spouse
Registered Domestic Partner
Child
Parent
Person Affected
THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION
BOE-305-AH (S2F) REV. 6 (2-06)
INFORMATION AND INSTRUCTIONS FOR APPLICATION FOR CHANGED ASSESSMENT
The State Board of Equalization has prepared a pamphlet to assist you in completing this application. You may download a copy
of Publication 30, Residential Property Assessment Appeals, at www.boe.ca.gov or contact the clerk of your local board for a
copy.
Filing this application for reduced assessment does not relieve the applicant from the obligation to pay the taxes on the subject
property on or before the applicable due date shown on the tax bill. If a reduction is granted, a proportionate refund of taxes paid
will be made by the county.
Based on the evidence, the appeals board can increase as well as decrease an assessment. The decision of the appeals board
upon this application is final; the appeals board may not reconsider or rehear any application. However, either the applicant or the
assessor may bring timely action in superior court for review of an adverse action if Written Findings of Fact have been properly
requested. See the instructions for Box 7 for more information regarding the request for Written Findings of Fact and payment of
Written Findings of Fact fees.
An application may be amended until 5:00 p.m. on the last day upon which the application might have been timely filed. After the
filing period, an invalid or incomplete application may be corrected at the request of the clerk or amendments may be made at the
discretion of the board. Contact the clerk for information regarding correcting or amending an application.
The appeals board can hear matters concerning an assessor’s allocation of exempt values. However, it cannot hear matters
relating to a person’s or organization’s eligibility for a property tax exemption. Appeals regarding the denial of exemptions are
under the jurisdiction of the assessor and/or the courts.
The following numbered instructions apply to the corresponding numbers on the application form.
Please type or print in ink all information on the application form.
Box 1.
Enter the name and mailing address of the applicant. If the applicant is other than the assessee (e.g., leased property),
attach an explanation. NOTE: An agent’s address may not be substituted for that of the applicant.
Box 2.
Provide the name and mailing address of the agent or attorney, if applicable. If the agent is not a California-licensed
attorney, you must also complete the agent’s authorization section, or an agent’s authorization may be attached to this
application. An attached authorization must contain all of the following information.
• The date the authorization is executed.
• A statement that the agent is authorized to sign and file applications in the calendar year of the application.
• The specific parcel(s) or assessment(s) covered by the authorization, or a statement that the agent is authorized to
represent the applicant on all parcels and assessments located within the county that the application is being filed.
• The name, address, and telephone number of the agent.
• The applicant’s signature and title.
• A statement that the agent will provide the applicant with a copy of the application.
Box 3.
If this application is for an assessment on secured property, enter the Assessor’s Parcel Number which is printed on
both your assessment notice and tax bill. If the property is unsecured (e.g., an aircraft or boat), enter the account/tax bill
number from your tax bill. Enter a brief description of the property location, such as street address, city, and zip code,
sufficient to identify the property and assessment being appealed.
For a single-family dwelling, indicate if the dwelling is owner-occupied.
Box 4. Column A:
Enter the amounts shown on your assessment notice (or tax bill if the notice was not timely received
pursuant to Revenue & Taxation Code § 1605) for the year being appealed. If you are appealing a
current year assessment (base year or decline in value) and have not received an assessment notice, or
are unsure of the values to enter in this section, please contact the assessor’s office. If you are appealing
a calamity reassessment or an assessment related to a change in ownership, new construction, roll
change, or escape assessment, refer to the reassessment notice you received.
Column B:
Enter your opinion of value for each of the applicable categories. If you do not state an opinion of
value, it will result in the rejection of your application.
Column C:
This column is for use by the appeals board. Do not enter any figures in this column.
Box 5.
CHECK ONLY ONE ITEM PER APPLICATION. Check the item that best describes the assessment that you are appealing.
Regular Assessment filing dates for the 2010 Tax Year are July 2 through November 30, 2010. Check the Regular
Assessment box for:
•
Decline in value appeals
•
Change in ownership and new construction appeals filed after 60 days of the mailing of the supplemental assessment
notice (or supplemental tax bill if the notice was not timely received pursuant to Revenue & Taxation Code § 1605)
Supplemental Assessment filing dates are within 60 days after the mailing date printed on the supplemental notice (or
supplemental tax bill if the notice was not timely received pursuant to Revenue & Taxation Code § 1605), or the postmark
date of such notice or tax bill, whichever is later. Check the Supplemental Assessment box for:
•
Change in ownership and new construction appeals filed within 60 days of the mailing date printed on the
supplemental assessment notice (or supplemental tax bill if the notice was not timely received pursuant to Revenue &
Taxation Code § 1605), or the postmark date of such notice or tax bill, whichever is later.
Roll Change and Escape Assessment filing dates are within 60 days after the mailing date printed on the assessment
notice, or the postmark date of the notice, whichever is later. Calamity Reassessment filing dates are within six months
after the mailing of the assessment notice. Check the Roll Change/Escape Assessment/Calamity Reassessment box for:
•
Roll corrections
•
Escape assessments, including those discovered upon audit
•
Property damaged by misfortune or calamity
For Supplemental Assessment and Roll Change/Escape Assessment/Calamity Reassessment appeals, indicate the roll
year and provide the date of the notice (or tax bill if the notice was not timely received pursuant to Revenue & Taxation
Code § 1605). Typically, the roll year is the fiscal year that begins on July 1 of the year in which you file your appeal. Attach
two (2) copies of the supplemental or escape assessment notice (or supplemental or escape tax bill if the notice was not
timely received pursuant to Revenue & Taxation Code § 1605).
Box 6.
Please mark the item or items describing your reason(s) for filing this application. If you prefer, you may attach two copies
of a brief explanation of the facts relied upon to support your claim. You are not required to provide evidence with this
application and you should be aware that any such explanation or information will not be considered as evidence unless
and until you introduce it as evidence at hearing. If you selected DECLINE IN VALUE, be advised that the application will
only be effective for the one year appealed. Subsequent years will normally require additional filings. In general, base year
is either the year your real property changed ownership or the year of completion of new construction on your property;
base year value is the value established at that time. The base year value may be appealed during the regular filing period
for the year it was placed on the roll or during the regular filing period in the subsequent three years. CALAMITY
REASSESSMENT includes damage due to unforeseen occurrences such as fire, earthquake, and flood, and does not
include damages that occur gradually due to ordinary natural forces. A penalty assessed by the tax collector cannot be
removed by the appeals board. Indicate whether you are appealing an item, category, or class of property or a portion
thereof. If you are appealing only an item, category, or class of property, please attach a separate sheet identifying what
property will be the subject of this appeal. APPEAL AFTER AN AUDIT must include a complete description of each
property being appealed, and the reason for the appeal. Contact the clerk to determine what documents must be
submitted. If you do not submit the required information timely, it may result in the denial of your application.
Box 7.
Written findings of facts are explanations of the appeals board’s decision and will be necessary if you intend to seek judicial
review of an adverse appeals board decision. Findings may be requested in writing at any time prior to the commencement
of the hearing, and the fee for such findings must be tendered prior to the conclusion of the hearing. Requests for a
recording or transcript must be made no later than 60 days after the final determination by the appeals board. Please
contact the clerk for a schedule of the fees for these items; do not send payment with your application.
Box 8.
Indicate whether you want to designate this application as a claim for refund. If action in superior court is anticipated,
designating this application as a claim for refund may affect the time period in which you can file suit. NOTE: If for any
reason you decide to withdraw this application, that action will also constitute withdrawal of your claim for refund.
If the assessed value of the property exceeds $100,000, the assessor may initiate an “exchange of information” (Revenue and
Taxation Code section 1606). You may also request an “exchange of information” between yourself and the assessor regardless of
the assessed value of the property. Such a request may be filed with this application or may be filed any time prior to 30 days before
the commencement of the hearing on this application. The request must contain the basis of your opinion of value. Please include
comparable sales, cost, and income data where appropriate to support the value. In some counties, a list of property transfers may
be inspected at the assessor’s office for a fee not to exceed $10. The list contains transfers that have occurred within the county
over the last two years.
Original signatures are required for each application. Check the box that best describes your status as the person filing this
application.
Dear Business Owner:
Enclosed you will find a Business Property Statement. This information is due annually and as such I
respectfully request that you complete the statement and return it to my office as soon as possible.
This is your declaration of property situated in San Mateo County at 12:01 a.m. on January 1st. Failure to
comply with these instructions may subject you to a penalty pursuant to Section 463 of the California Revenue
and Taxation Code.
The Business Property Statement is a “general” form and is sent to a wide variety of business concerns. As
such, you may find that portions of the form are not applicable to your business. Instructions are enclosed
which offer some completion guidelines. If you have moved to a new location within the county, please
correct the situs address of your business.
I urge you to make your statement as complete and accurate as possible. If you require assistance in
completing this form, my office is available to help you. It is located at 555 County Center, Redwood City. You
may telephone for assistance by calling (650) 363-4501.
Sincerely,
Mark Church
BUSINESS CHANGE FORM
SEE INSTRUCTIONS BELOW IF YOU HAVE
• SOLD YOUR BUSINESS
• MOVED OUT OF COUNTY
• GONE OUT OF BUSINESS
If you no longer have property located within the county, please complete the form below; sign it, attach to
statement form and return BOTH to this office immediately. If you have moved within the county, please make
corrections to the Business Property Statement form.
NAME:
ACCOUNT NO.:
CURRENT LOCATION
ADDRSS:
SOLD BUSINESS
CLOSED OUT BUSINESS
DATE:
NEW OWNER’S NAME:
MOVED OUT OF COUNTY
DATE:
PRIOR LOCATION:
SIGNATURE:
DATE:
AGENCY AUTHORIZATION LETTER
Section 441(e) of the California Revenue & Taxation Code requires any person(s) acting as an
agent on behalf of a business to have a letter of authorization on file with the Assessor’s Office.
This office will require that the Agency Authorization be updated annually.
If you have an agent acting on behalf of your company, please complete the back page of this form
and mail it to the following address:
County of San Mateo
Assessor-County Clerk-Recorder’s Office
555 County Center, 3rd Floor
Redwood City, CA 94063
If you have completed an agency authorization form that originated from San Mateo County
within the last six months, you do not have to complete the form again. If you have any
questions, you may contact us either via e-mail at [email protected] or by phone number
(650) 363-4501.
AGENCY AUTHORIZATION
This is to authorize: Agency Name:
Agent’s Name:
Agent’s Address:
Agent’s Phone Number:
Agent’s E-Mail:
To act as our agent in assessment matters for the following property located in San Mateo County:
OWNER NAME:
DBA:
BUSINESS MAILING ADDRESS:
BUSINESS ACCOUNT NUMBER(S):
LOCATION(S):
(Attach another sheet if necessary)
The authority of the agent is as follow: (please check applicable items)
This agent is delegated full authority to handle all matters relative to assessment with your office, excluding
assessment appeals. (Please contact the Clerk of the Assessment Appeals Board at (650) 363- 4573 for
authorization for appeals.)
To sign Business Property Statements as provided under section 441(e), California Revenue and Taxation Code.
This ‘Authorization’ is to be effective as of January 1, 2011 through June 30, 2012.
While we have delegated the above authority to this agent, we accept full responsibility for any and all actions he/she
makes on our behalf. We understand that we may be required to furnish additional information on request.
Signed by:
Date:
(Only signature of owner or corporate officer of the business will be accepted)
Printed Name:
Telephone:
Title:
Fax:
E-Mail
IF ANY PART OF THIS FORM IS NOT COMPLETED, IT MAY BE CONSIDERED INVALID
AND MAY BE RETURNED FOR COMPLETION
PROGRAM
TREND
1
LIFE
5 YR
1.00
0.81
1.00
0.62
1.03
0.46
1.06
0.31
1.11
0.20
1.16
0.12
1.24
0.12
1.28
0.12
1.30
0.12
1.30
0.12
1.31
0.12
1.34
0.12
1.34
0.12
1.35
0.12
1.37
0.12
1.39
0.12
1.44
0.12
1.48
0.12
1.52
0.12
1.54
0.12
1.57
0.12
1.61
0.12
1.69
0.12
1.76
0.12
1.79
0.12
SMCA 48-P 3-87 (Rev. 1-11)
YEAR
ACQ
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
PRIOR
2
6 YR
0.85
0.69
0.56
0.42
0.31
0.21
0.14
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
COMMERCIAL
3
4
8 YR
10 YR
0.89
0.92
0.78
0.83
0.69
0.77
0.59
0.70
0.50
0.63
0.41
0.57
0.32
0.51
0.24
0.42
0.18
0.34
0.13
0.26
0.13
0.21
0.13
0.16
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
5
12 YR
0.94
0.87
0.82
0.77
0.73
0.68
0.64
0.58
0.49
0.42
0.34
0.29
0.23
0.19
0.15
0.14
0.14
0.14
0.14
0.14
0.14
0.14
0.14
0.14
0.14
6
15 YR
TREND
0.95
1.00
0.90
1.00
0.88
1.01
0.85
1.06
0.83
1.08
0.80
1.11
0.79
1.15
0.74
1.19
0.69
1.20
0.61
1.20
0.55
1.20
0.50
1.21
0.43
1.22
0.36
1.24
0.32
1.26
0.26
1.28
0.23
1.32
0.21
1.35
0.17
1.37
0.15
1.39
0.15
1.43
0.15
1.48
0.15
1.55
0.15
1.61
0.15
1.64
7
5 YR
0.81
0.62
0.45
0.31
0.19
0.11
0.10
0.10
0.10
0.10
0.10
0.10
0.10
0.10
0.10
0.10
0.10
0.10
0.10
0.10
0.10
0.10
0.10
0.10
0.10
2011 TRENDED DEPRECIATION TABLE TO REFLECT CURRENT
FULL VALUE SUBJECT TO ARTICLE XIIIA LIMITATIONS
SAN MATEO COUNTY
8
6 YR
0.85
0.69
0.55
0.42
0.30
0.20
0.13
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
INDUSTRIAL
9
10
8 YR
10 YR
0.89
0.92
0.78
0.83
0.68
0.76
0.59
0.70
0.49
0.62
0.39
0.54
0.30
0.47
0.23
0.39
0.17
0.31
0.12
0.24
0.11
0.19
0.11
0.15
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
11
12 YR
0.94
0.87
0.81
0.77
0.71
0.65
0.60
0.54
0.46
0.38
0.31
0.27
0.21
0.17
0.14
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
12
15 YR
0.95
0.90
0.86
0.85
0.81
0.77
0.74
0.69
0.64
0.56
0.50
0.45
0.39
0.33
0.29
0.24
0.21
0.19
0.15
0.12
0.12
0.12
0.12
0.12
0.12
* Table 18: Lithograph Equipment
Table 19: LAN & Mainframe Equipment
SMCA 48-P 3-87 (Rev. 1-11)
YEAR
ACQ
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
PRIOR
0.73
0.47
0.30
0.19
0.12
0.08
0.05
0.03
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.54
0.39
0.24
0.15
0.10
0.06
0.04
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.02
COMPUTER
See Below *
19
20
Table 20: Personal Computers
VENDING MACHINES
CONST
OTHER GAMES
Equip
RENTAL LITHO *
13
14
15
16
17
18
8 YR 4 YR
COPIER
4 YEAR
0.89
0.76
0.58
0.74
0.76
0.91
0.78
0.52
0.47
0.66
0.52
0.82
0.69
0.32
0.32
0.62
0.33
0.74
0.59
0.17
0.28
0.58
0.18
0.66
0.50
0.10
0.23
0.56
0.11
0.58
0.41
0.10
0.19
0.53
0.11
0.50
0.32
0.10
0.15
0.50
0.11
0.43
0.24
0.10
0.13
0.48
0.11
0.37
0.18
0.10
0.10
0.44
0.11
0.31
0.13
0.10
0.10
0.40
0.11
0.23
0.13
0.10
0.10
0.36
0.11
0.20
0.13
0.10
0.10
0.34
0.11
0.17
0.13
0.10
0.10
0.31
0.11
0.13
0.13
0.10
0.10
0.29
0.11
0.10
0.13
0.10
0.10
0.27
0.11
0.10
0.13
0.10
0.10
0.27
0.11
0.10
0.13
0.10
0.10
0.23
0.11
0.10
0.13
0.10
0.10
0.19
0.11
0.10
0.13
0.10
0.10
0.18
0.11
0.10
0.13
0.10
0.10
0.17
0.11
0.10
0.13
0.10
0.10
0.17
0.11
0.10
0.13
0.10
0.10
0.18
0.11
0.10
0.13
0.10
0.10
0.19
0.11
0.10
0.13
0.10
0.10
0.19
0.11
0.10
0.13
0.10
0.10
0.20
0.11
0.10
**
21
17 YR
0.96
0.92
0.89
0.88
0.85
0.82
0.81
0.77
0.72
0.66
0.60
0.54
0.50
0.45
0.40
0.36
0.32
0.28
0.25
0.21
0.19
0.16
0.14
0.13
0.13
SAN MATEO COUNTY
2011 TRENDED DEPRECIATION TABLE TO REFLECT CURRENT
FULL VALUE SUBJECT TO ARTICLE XIIIA LIMITATIONS
1.00
1.00
1.02
1.04
1.06
1.08
1.10
1.12
1.14
1.16
1.18
1.20
1.22
1.23
1.25
1.26
1.29
1.32
1.35
1.39
1.41
1.43
1.45
1.47
1.50
SCHED B
22
10YR-I
0.92
0.83
0.76
0.70
0.62
0.54
0.47
0.39
0.31
0.24
0.19
0.15
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
0.11
LEASEHOLD
FIXTURE
12YR-C 15 YR-C
0.94
0.95
0.87
0.90
0.82
0.88
0.77
0.85
0.73
0.83
0.68
0.80
0.64
0.79
0.58
0.74
0.49
0.69
0.42
0.61
0.34
0.55
0.29
0.50
0.23
0.43
0.19
0.36
0.15
0.32
0.14
0.26
0.14
0.23
0.14
0.21
0.14
0.17
0.14
0.15
0.14
0.15
0.14
0.15
0.14
0.15
0.14
0.15
0.14
0.15
'** Special Life - Industrial Table
0.97
0.94
0.92
0.92
0.91
0.89
0.87
0.86
0.83
0.78
0.73
0.69
0.63
0.60
0.55
0.51
0.49
0.45
0.40
0.36
0.33
0.31
0.28
0.26
0.23
20 YR
**
UNTRENDED
SPECIAL
23
24
25
AGRICULTURE
COMMERCIAL
4 YEAR 6 YEAR 8 YEAR MOBILE 20 YR
25 YR
30YR
0.76
0.85
0.89
0.85
0.97
0.98
0.99
0.52
0.69
0.78
0.78
0.94
0.96
0.97
0.32
0.54
0.67
0.74
0.94
0.97
0.98
0.17
0.40
0.56
0.69
0.92
0.96
1.00
0.08
0.28
0.45
0.64
0.93
0.99
1.02
0.08
0.18
0.35
0.60
0.93
1.00
1.04
0.08
0.11
0.26
0.56
0.94
1.04
1.10
0.08
0.09
0.19
0.53
0.92
1.04
1.11
0.08
0.09
0.14
0.47
0.90
1.01
1.11
0.08
0.09
0.10
0.43
0.85
0.98
1.08
0.08
0.09
0.10
0.40
0.80
0.96
1.05
0.08
0.09
0.10
0.37
0.76
0.94
1.05
0.08
0.09
0.10
0.35
0.70
0.88
1.02
0.08
0.09
0.10
0.33
0.65
0.85
1.00
0.08
0.09
0.10
0.30
0.60
0.82
0.97
0.08
0.09
0.10
0.28
0.56
0.79
0.96
0.08
0.09
0.10
0.30
0.53
0.78
0.95
0.08
0.09
0.10
0.30
0.49
0.75
0.95
0.08
0.09
0.10
0.31
0.44
0.71
0.93
0.08
0.09
0.10
0.32
0.40
0.68
0.89
0.08
0.09
0.10
0.33
0.36
0.64
0.88
0.08
0.09
0.10
0.34
0.34
0.61
0.85
0.08
0.09
0.10
0.36
0.30
0.59
0.85
0.08
0.09
0.10
0.37
0.28
0.56
0.84
0.08
0.09
0.10
0.37
SMCA 48-P 3-87 (Rev. 1-11)
SMCA 48-P 3-87 (Rev. 1-10)
YEAR
ACQ
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
PRIOR
40 YR
0.99
0.98
1.01
1.03
1.07
1.10
1.17
1.19
1.20
1.18
1.17
1.18
1.17
1.16
1.15
1.15
1.17
1.18
1.19
1.19
1.18
1.18
1.22
1.23
YEAR
ACQ
1986
1985
1984
1983
1982
1981
1980
1979
1978
1977
1976
1975
1974
1973
1972
SAN MATEO COUNTY
2011 TRENDED DEPRECIATION TABLE TO REFLECT CURRENT
FULL VALUE SUBJECT TO ARTICLE XIIIA LIMITATIONS
20 YR
0.25
0.23
0.20
0.18
0.18
0.18
0.18
0.18
0.18
0.18
0.18
0.18
0.18
0.18
0.18
SPECIAL
COMMERCIAL con't
25 YR 30YR
40 YR
0.52
0.81
1.22
0.49
0.76
1.19
0.44
0.74
1.18
0.42
0.70
1.20
0.39
0.66
1.16
0.36
0.65
1.19
0.38
0.67
1.24
0.33
0.68
1.31
0.31
0.69
1.37
0.27
0.68
1.42
0.22
0.66
1.43
0.22
0.67
1.46
0.22
0.66
1.54
0.22
0.68
1.68
0.22
0.64
1.66
notes
notes