---
title: "How to File California Assessor Forms: A Step-by-Step Guide"
description: Learn how to file California Form 571-L, BOE-502-A, and BOE-100-B. Step-by-step instructions, deadlines, and where to find each form.
---
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# How to File California Assessor Forms: A Step-by-Step Guide
Each year, California businesses are required to report the physical equipment and property they use to their county assessor. If your books are up to date, you already have most of what you need.
**Form 571-L: How to File It**
**Do you need to file?**
You need to file if your business owns taxable personal property (equipment, computers, furniture, machinery) worth $100,000 or more in total. This may also include property you lease from someone else, depending on your lease terms and county practice. For leased equipment, either you or the lessor may be responsible for reporting it. Check your lease agreement or call your county assessor's office to confirm who is responsible.
If you are not sure whether this applies to you, ask your NCO advisor or call your county assessor's office directly.
**When is it due?**
April 1 each year. The statement must be filed between the lien date (January 1) and April 1. However, if you miss April 1, you have until May 7 to file without penalty. If the statement is not filed by May 7, a 10% penalty is added to the assessed value of the unreported property.
**Where do you get the form?**
Most county assessors mail Form 571-L to businesses in January or February. If you did not receive one, go to your county assessor's website and search for "571-L" or "Business Property Statement." You can also call the office and they will send one to you. Some counties also allow you to file the form online through their assessor's website.
**What do you need to fill it out?**
You need a list of all taxable personal property your business owned, possessed, or controlled as of January 1 (the lien date), what you paid for it, and when you acquired it. This includes equipment, computers, furniture, machinery, and leasehold improvements. Here is where to find that:
- **Your equipment list** — your accountant keeps a record of all your business equipment and property, including what each item cost and when you bought it. In QuickBooks, this is called the fixed asset schedule. Ask your NCO advisor to pull it.
- **Any equipment you lease from someone else** — check your lease agreements for what you are using and what it is worth. The lease may specify whether you or the lessor is responsible for reporting and paying property taxes on the equipment.
- **Any upgrades you made to a space you rent** — things like new flooring, shelving, or HVAC units you installed count as your property, even if the building belongs to someone else.
- **Anything you got rid of this year** — items you sold, threw away, or stopped using should be removed from the list.
**How to fill it out:**
The form groups property into categories (computers, office furniture, machinery, etc.). For each category, you enter the total original cost, the year of manufacture, and the year you acquired it. Use the list from your books to fill in those numbers. The county calculates the tax after that — you do not need to figure out the tax amount yourself.
**Example: Filling Out Form 571-L**
Your fixed asset schedule shows:
- Computers: $45,000 total cost (purchased 2022–2025)
- Office furniture: $28,000 total cost (purchased 2021–2024)
- Machinery: $60,000 total cost (purchased 2020–2025)
- Leasehold improvements: $22,000 total cost (installed 2023)
Total reportable cost: $155,000 (above the $100,000 filing threshold)
On Form 571-L, you would:
- Enter each category's total original cost
- Enter the earliest year of manufacture or acquisition for each category (or list by year if your county requires)
- Exclude any items disposed of before January 1
- Report leased equipment only if your lease or county requires it
**How to submit it:**
Most counties accept online filing through their assessor's website or by mailing the completed form back to the assessor's office. Check your county's website for the option available in your area. If filing online, you will receive an electronic confirmation. If mailing, consider using certified mail or a tracking service to confirm delivery.
**Two Other Forms: You Only File These When Something Changes**
**BOE-502-A: Filed when you buy, sell, or transfer real property (land or a building)**
This form is filed at the same time you record the deed with the county. In most cases, your escrow or title company handles it automatically as part of closing. If your transaction did not go through escrow, the buyer is responsible for filing it.
If this form is not filed, the assessor may reassess the property to current market value, which can result in a higher property tax bill.
**BOE-100-B: Filed when ownership of your business changes significantly**
If the total ownership of your LLC, corporation, or partnership shifts by more than 50% (through a sale, buyout, or new partner coming in), or if there is a change in control, this form must be filed with the State Board of Equalization within 90 days of the change. This applies to cumulative ownership changes over time as well as single transactions.
If it is not filed, the assessor can go back and reassess any California real property your business owns from the date of the change, with interest added.
If your business is going through a sale or ownership change, flag it to your NCO advisor right away so this deadline does not get missed.
**Got a Letter from the Assessor?**
If you received something from your county assessor and are not sure what it is or what to do with it, bring it to NCO before you respond. Missing a deadline or responding incorrectly can lead to penalties that are hard to undo.
**FAQ**
**What if I only lease my equipment and do not own any of it?**
It depends on your lease agreement and your county's rules. Some counties require the business using the equipment to report it; others put that on the leasing company. The lease agreement may specify whether the lessor or lessee is responsible for reporting and paying property taxes on the equipment. If the lease is silent, the county assessor can tell you which party should report it. Check your lease or call your county assessor's office to confirm who is responsible.
**I got rid of some equipment this year. What should I do?**
Remove it from your 571-L and keep proof of disposal (a receipt, bill of sale, or disposal record). If the assessor keeps charging tax on something you no longer have, contact their office with that documentation and ask for a correction.
**We added a new business partner. Do we need to file anything?**
It depends on how much of the business the new partner is receiving. If the total ownership shift adds up to more than 50%, or if there is a change in control, you need to file Form BOE-100-B with the State Board of Equalization within 90 days. Check with your NCO advisor to confirm whether it applies to your situation.
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