Form BOE-560-A, Aggregate Production Report 2026, is the report on which the Los Angeles County Office of the Assessor collects production, operating cost, reserve and lease data for a mine or quarry that produces sand, gravel, stone, limestone, clay and similar products. It is one of the Los Angeles County property tax forms, required by section 441(a) of the Revenue and Taxation Code and due to the Assessor on or before April 1. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by the Assessor.
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What is BOE-560-A?
Form BOE-560-A, Aggregate Production Report 2026, is the Los Angeles County Office of the Assessor's report on a mine or quarry's operation for the last calendar year, covering sand, gravel, stone, limestone, clay and similar products.
The form states that the report is required by section 441(a) of the Revenue and Taxation Code (the Code) and must be completed according to its instructions. If it is not filed on time, the Assessor must estimate the value of the property from other information in its possession and add a penalty under Code section 463.
Page 1 collects the operator's name and mailing address, the location and parcel number, last calendar year's production, sales, F.O.B. price and royalty by material (line 5a), operating costs (line 5b), reserves, depletion year, acreage, mining depth, groundwater depth, plant capacity, other income, lease and royalty details, use restrictions, environmental impact report status and remarks. Page 2 is the Declaration by Assessee, signed under penalty of perjury. Pages 3 and 4 print the instructions.
The statement is not a public document. The Assessor holds it secret under Code section 451, and it can be disclosed only to the district attorney, grand jury and other agencies named in Code section 408. The form says the report is subject to audit.
This report covers the property and its production. Personal property at the location, other than stockpiles, is reported on a separate Business Property Statement form.
Who needs to file BOE-560-A?
Operators of a mine or quarry in Los Angeles County that produces sand, gravel, stone, limestone, clay or similar products, and who are required to report under section 441(a) of the Revenue and Taxation Code, complete this report for the Assessor.
How the form groups properties:
- One report per location or operation. A separate production report must be filed for each location and each operation.
- Several parcels, one report. A single report may cover several leases or parcels only if all have the same geological characteristics and are operated as a unit.
- Different lease terms. If lease, rent or royalty terms are not the same for all parcels, report the parcels individually.
- Owners, lessees and lessors. The form asks whether you are the owner, lessee or lessor of the property, and asks lease and royalty questions of properties under lease.
Who may sign the declaration: the assessee, a duly appointed fiduciary, or a person authorized to sign for the assessee. A corporation's declaration is signed by an officer or a designated employee or agent; a partnership's by a partner or an authorized employee or agent; an LLC's by a manager, or by a member where there is no manager, or by a designee.
Equipment, materials, supplies and other personal property are not reported here; they go on a Business Property Statement.
When to file BOE-560-A
File Form BOE-560-A with the Assessor on or before April 1. The form states that failure to file on time compels the Assessor to estimate the value of the property from other information and to add a penalty under Code section 463; that penalty also applies to unsigned production reports.
The report covers the last calendar year, so report on a calendar-year basis. The F.O.B. price on line 5a is the price on January 1 of the current year, and the declaration speaks as of 12:01 a.m. on January 1. If you prepare the report before January 1, any change in the real property between the preparation date and January 1 must be reported to the Assessor on a supplemental report.
If a lease or royalty agreement has been renegotiated since January 1 of last year, attach a copy to the report. Maps or aerial photos go in for every year in which the development of the property changed.
Documents you need
- Copy of the lease agreement, if it has been renegotiated since January 1 of last year; the form says to attach it to the report.
- Copy of the royalty agreement, if it has been renegotiated since January 1 of last year; the form says to attach it to the report.
- Maps or aerial photos for every year in which changes have occurred in the development of the property, to describe and locate it clearly.
- A plot plan showing pit site, railroad spur lines, plant site, location of reserves and similar features, as the instructions describe.
- Written authorization from the assessee, filed with the Assessor, when an employee or agent who is not a member of the bar, CPA, public accountant, enrolled agent or appointed fiduciary signs.
- Supplemental report of real property changes, if you prepare the report before January 1 and the property changes before that date.
- Any schedules you attach; the form treats them as part of the statement.
How to fill out BOE-560-A
Enter the lien date year
At the top of the form, fill in the year of the lien date for which the report is made. The declaration on page 2 also asks for the year of January 1.
Check name and mailing address
On line 1, correct the preprinted name and address if needed. For an individual, enter last name first, then first name and middle initial; a partnership enters at least two names; a corporation enters its complete name. Enter any DBA below it and give a street address or P.O. box with city, state and ZIP code.
Describe location and parcel
On line 2, enter the mine or quarry name and its section, township and range. On line 3, give the parcel number and tax rate area if known, and a legal description only if no parcel number is used. On line 4, enter the phone number of the person completing the form.
Report last year's operation
On line 5a, complete the year, check the production units (cu. yds. or tons) and enter units produced and sold by material. Enter the F.O.B. price per unit on January 1 of this year in the same units, and the royalty paid per unit if you lease the property.
List last year's operating costs
On line 5b, enter Mining and Hauling, Processing and/or Milling, Repairs and Maintenance, Insurance, Overhead, Utilities, Supplies and Materials and Other (itemize), then the total. Leave out the items the footnote excludes, such as depletion, depreciation and royalty payments.
Enter reserves and mining plans
On line 6, show reserves on December 31 of last year and check tons or cu. yds. Then enter the year of depletion (line 7), surface acreage being mined (line 8), ultimate mining depth (line 9), depth to groundwater (line 10) and the estimated start date for property not now being mined (line 11).
Enter plant capacity and other income
On line 12, enter the plant's current design capacity in tons per hour or cu. yds. per hour. On line 13, state any additional income from the property, such as gold extraction, asphalt or ready mix plant sites or open storage.
Answer ownership and lease questions
Mark whether you are the owner, lessee or lessor of the property. If it is under lease, enter the date of the last lease agreement (line 16) and royalty agreement (line 17), answer whether each has been amended since, and enter total rental paid last year (line 18). Attach a copy of any agreement renegotiated since January 1 last year.
Note restrictions, permits and remarks
On line 19, describe use restrictions affecting value, such as controlled hours of operation or machinery size, and enter the use permit number and date. On line 20, answer whether an environmental impact report has been filed. Use line 21 for remarks, including any royalty-on-total-material notation.
Complete the declaration on page 2
Check the ownership type (Proprietorship, Partnership, Corporation or Other), enter the name of the legal entity and the Federal Employer ID Number, and give the preparer's name, address, telephone number and title. The assessee or an authorized person signs and dates it.
Review and download the completed PDF
Check each line, the units and the signature. Download or print the completed PDF from FillingPDF, then assemble any lease agreements, maps or plot plan and authorization described under How to submit.
How to submit BOE-560-A
The form says the completed report is filed with the Assessor on or before April 1; it prints no mailing address, portal or appointment process.
- Where to find filing details: the Los Angeles County Office of the Assessor lists the form among its forms at https://assessor.lacounty.gov/forms. Confirm current filing details with the Assessor's office.
- What goes in the package: both pages of the form, with the declaration signed and dated. Attached schedules count as part of the statement. Add a copy of any lease or royalty agreement renegotiated since January 1 of last year, and maps or aerial photos with a plot plan for each year in which the property changed.
- If an agent signs: an employee or agent who is not a member of the bar, a certified public accountant, a public accountant, an enrolled agent or a duly appointed fiduciary needs the assessee's written authorization filed with the Assessor.
- One report per location: file a separate report for each location or operation. Personal property goes on a Business Property Statement, not on this report.
The form states that it is subject to audit. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's filing channels.
Common mistakes to avoid
- Filing after April 1; the Assessor must then estimate the property's value from other information and add a penalty under Code section 463.
- Leaving the Declaration by Assessee unsigned; an unsigned or improperly executed report is not validly filed, and the failure-to-file penalty applies to it.
- Having an employee or agent sign without the assessee's written authorization on file with the Assessor, when that person is not a lawyer, CPA, public accountant, enrolled agent or appointed fiduciary.
- Including depletion, depreciation, amortization, loan interest, income, franchise or property taxes, royalty payments or costs after aggregate plant operations in the line 5b costs.
- Entering the F.O.B. price in different units from the production units checked on line 5a.
- Paying royalty on total material removed but not noting it under item 21, Remarks.
- Combining parcels with different lease, rent or royalty terms in one report instead of reporting them individually.
- Listing equipment, materials and supplies on this report; they belong on a Business Property Statement.
- Naming only one partner for a partnership; partnerships must enter at least two names, last name first.
- Omitting a copy of a lease or royalty agreement that was renegotiated since January 1 last year.
Frequently asked questions
What is Form BOE-560-A?
Form BOE-560-A is the Aggregate Production Report that the Los Angeles County Office of the Assessor uses for mines and quarries producing sand, gravel, stone, limestone, clay and similar products. It reports last calendar year's production, costs, reserves and lease terms, and is required by Code section 441(a).
When is the aggregate production report due?
On or before April 1. The form states that the report must be filed with the Assessor by that date. It covers the last calendar year, and the F.O.B. price on line 5a is the price on January 1 of the current year.
What happens if I file Form BOE-560-A late?
The Assessor must estimate the value of your property from other information in its possession and add a penalty under Code section 463. The same penalty applies to a report that is unsigned or not executed as the instructions require.
Do I need a separate report for each quarry?
Yes, one report for each location or operation. A single report may cover several leases or parcels only if they share the same geological characteristics and are operated as a unit; if lease, rent or royalty terms differ, report the parcels individually.
Who can sign the Declaration by Assessee?
The assessee, a duly appointed fiduciary or a person authorized to sign for the assessee. For a corporation that means an officer or a designated employee or agent. An agent who is not a lawyer, CPA, public accountant or enrolled agent needs written authorization on file with the Assessor.
Is the information on the report public?
No. The form says the statement is not a public document and that the Assessor holds the information secret under Code section 451. It can be disclosed only to the district attorney, grand jury and other agencies named in Code section 408.
Which costs do I leave out of line 5b?
Leave out depletion, depreciation, amortization, interest on loans, income, franchise and property taxes, state and federal income taxes, royalty payments and costs incurred after aggregate plant operations. The instructions also say not to put non-deductible items in any itemized cost category.
Do I report equipment and supplies on Form BOE-560-A?
No. The instructions say equipment, materials and supplies, and personal property other than stockpiles that you own or hold for others at the location on January 1, are reported on a Business Property Statement form.
Where do I file the aggregate production report?
With the Los Angeles County Office of the Assessor. The form prints no mailing address or portal, so confirm current filing details with the Assessor's office; the Assessor lists the form at https://assessor.lacounty.gov/forms.
Can I fill out Form BOE-560-A online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the report with the Assessor; you submit it through the Assessor's channels.
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