Legal Entity Ownership Program (LEOP) Forms and Instructions

Mac OS users, if your form is appearing distorted, please download the form first and then open it in Acrobat reader.

The form BOE-100B, Statement of Change in Control and Ownership of Legal Entities, and the Instructions can be downloaded from the links below. Complete the form, make a copy for your records, and mail the original to:

Board of Equalization
County-Assessed Properties Division
P.O. Box 942879
Sacramento, CA 94279-0064

BOE-100-B Statement of Change in Control and Ownership of Legal Entities

BOE-100-B (Important Notice)

BOE-100-B-INST (Instructions)

BOE-100-BR County Assessor Referral - Legal Entity Interest Transfer -- (For County Assessors' Use Only)