Business Property Statement Program Scope

The BOE's assessment practices survey team evaluates the Assessor's practices and procedures regarding business property statements.

The specific areas of review may include, but are not limited to, the following:

• General Program Elements
• Discovery
• General Statement Processing
• Penalty Process for Late or Non-filed BPSs
• Direct Billing
• Electronic Filing (E-Filing) BPSs
• Apartment Statements
• Coordination
• Record Storage and Retention