Business Property Statement Program Resources
The following resources provide information and guidance on the Business Property Statement Program Survey Topic.
Government Code
| Section | Title |
|---|---|
| 16.5 | General Provisions |
Revenue and Taxation Code
| Rule | Title |
|---|---|
| 75.10-75.15 | Assessments on the Supplemental Roll |
| 101-136 | Construction |
| 155-169 | Administrative Provisions |
| 401-409 | General Requirements |
| 441-470 | Information from Taxpayer |
| 501-506 | Arbitrary and Penal Assessments |
| 531-538 | Property Escaping Assessment |
| 5362-5368 | Aircraft Assessment and Taxation |
Property Tax Rules
The BOE is mandated to prescribe rules and regulations to govern local boards of equalization when equalizing and Assessors when assessing in compliance with the rulemaking procedures adopted by the California Office of Administrative Law. Pursuant to that mandate, the BOE has adopted various Property Tax Rules which are contained in Title 18 of the California Code of Regulations.
The following Property Tax Rules pertain to the business property statement program.
| Rule | Title |
|---|---|
| 171 | Board-Prescribed Report Forms and Property Statements |
| 172 | Execution of Property Statements and Mineral Production Reports |
| 281 | “Appraiser” Defined |
Letters To Assessors (LTAs)
LTAs provide an ongoing advisory service for Assessors and other interested parties. The letters present BOE staff's interpretation of rules, laws, and court decisions on property tax assessment.
The following LTAs pertain to procedural issues involving the business property statement program.
| Letter to Assessor | Title |
|---|---|
| 78/205 | Failure to File Penalty Applies to Aircraft Statement |
| 79/144 | Failure to File Penalties – Multiple Business Locations |
| 99/85 | Legislative Changes to Revenue and Taxation Code Section 441 |
| 2003/024 | E-Filing Business Property Statements |
| 2010/057 | Document Destruction |
| 2018/055 | Exchange of Property Records and Information |
| 2020/022 | Guidance on Accepting Electronically Filed Business Property Statements and Other Documents |
| 2020/024 | Suspension of Penalties Under Revenue and Taxation Code Section 441(b) and Section 463(a) Until May 31, 2020 |
| 2020/028 | Request for Information Pursuant to Revenue and Taxation Code Section 441 |
Annotated Legal Opinions
Annotated legal opinions are summaries of the conclusions reached in selected legal rulings of California State Board of Equalization counsel.
The following legal opinions pertain to questions involving the business property statement program.
| Annotated Legal Opinion | Title |
|---|---|
| 260.0095 | Third Party Property Statements |
| 325.0015 | Deadlines Falling on Saturdays, Sundays, and Holidays |
| 680.0000 et al. | Property Statement |