Legal Entity Ownership Program (LEOP) – Amended Filings

Amended Filings

If a legal entity needs to amend a previously submitted BOE-100-B, Statement of Change in Control and Ownership of Legal Entities, that has already been processed by the BOE, it may submit an Amended Filing.

To submit an amended filing with the BOE, please obtain a blank copy of form BOE‑100-B, which can be found on our website, or you may download the form from the following link: https://www.boe.ca.gov/proptaxes/pdf/boe100b.pdf

Please follow the instructions below:

  • Complete form BOE-100-B and include any required schedules.
  • Indicate “Amended” at the top of the certification page and on any included applicable schedules.
  • Include a cover letter detailing the amendment(s) and/or correction(s) being made to the originally filed BOE-100-B by the legal entity.
  • Include proof or documentation to support any amendments or corrections.

Upon completion, make a copy of the Amended Filing for your records, and mail to:

State Board of Equalization
County-Assessed Properties Division (MIC: 64)
P.O. Box 942879
Sacramento, CA 94279-0064