San Bernardino County
Office of the Assessor

 


Friday, October 31, 2014


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Business Property


Business Property: The Personal Property Division is responsible for the discovery and assessment of all taxable business property, boats, commercial and private aircraft. Although assessed differently, the tax rate is the same for both personal and real property at the same location. Personal Property and fixtures are appraised annually at their full market value.

Who Must File Property Statements: The California Revenue and Taxation Code requires that every person who owns, claims, possesses, or controls business property (i.e., machinery and equipment, office furniture, computers, tools, molds, dies, and fixtures leasehold improvements) on January 1 of each year, shall file a Property Statement, upon request of the Assessor.

Each year BOE Form 571-L MUST be completed  and filed with the Assessor in the county they are operated or located, detailing costs of all supplies, equipment and fixtures at each location as of January 1, (lien date). The 571-L is a standardized form approved by the California Board of Equalization. Due date is April 1.  A penalty of 10% will be added to all filings received after May 7.

If any person fails to file the property statement, the Assessor’s Office is required to estimate the value of the property and place the assessment on the tax roll with a 10% penalty for failure to file the property statement. The Assessor’s office shall not change an Assessor’s Estimate of value for failure to file. If the tax payer disagrees with the value placed on the tax roll for them due to failure to file the 571-L, they must file a timely Appeal for Equalization of the Assessment with the Clerk of the Board of Supervisors.

Examples of non-taxable property are inventory for sale, application software, and DMV licensed vehicles (personal property taxes are paid to the DMV with your vehicle registration).

Examples of taxable property are  Buildings/Fixtures/Leasehold improvements, land improvements, office furniture & equipment, machinery, forklifts, tools, computers & operating systems, supplies, and equipment leased, rented or loaned to others.

San Bernardino County has electronic e-Filing, quick and easy at www.calbpsfile.org.  You must have an Account number and a BIN number to e-File, the Assessor's Office will send you these ID numbers every year.  If you do not have an Account number and BIN number, you can request them on our website cms.sbcounty.gov/assessor, Business Property Online Services and Forms.  If you have a tax preparer complete your Property Statement, you must make sure they get your Account number and BIN number to file.

If you need assistance in completing your form,  contact our office at 909-387-6666 for help.  If needed, request an appointment to come into the office at 172 W 3rd Street, 5th floor, San Bernardino, CA 92415. We will help you complete your form.

Changes: If you have changed your mailing address, moved, sold, or closed your business, complete form APP149 Request for Change on our website.  It is your responsibility to have the most current information filed with the Assessor.

Copies of the current year’s valuation must be requested with your 571-L filing. Copies of your prior year’s filings are available upon request. Go to cms.sbcounty.gov/assessor, Business Property Online
Services and Forms, Contact Us and send us your request for copies.

San Bernardino County Assessor, Business Property Division
172 W 3rd Street 5th floor, San Bernardino CA 92415
909-387-6666 FAX 909-387-6361 busproprqst@asr.sbcounty.gov 



Business Property Quick Links



e-File Quick & Easy BPS Efile


Business Property 571-L
Filing Options & Forms



Report a Change

Name, Mailing Address, Business Location,
or to Report Move, Sold, or Closed
(Form APP 149)

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