Form BOE-566-D, the Oil and Dissolved Gas Production Report, is the declaration of costs and other property information that an oil and gas operator files with the Los Angeles County Office of the Assessor each year. It is one of the Los Angeles County property tax forms the Assessor publishes, and it reports the property as of 12:01 A.M. on January 1. You file a separate report for each property. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions come from the Assessor.
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What is BOE-566-D?
Form BOE-566-D, Oil and Dissolved Gas Production Report, is the declaration of costs and other related property information that an operator of an oil and dissolved gas property gives the Los Angeles County Assessor, stated as of 12:01 A.M. on January 1 of the year printed at the top.
The report is required by section 441(d) of the Revenue and Taxation Code. It collects the property description (field, lease, pool and recovery method), parcel number and tax rate area, monthly production and injection data, prices, royalty rate, gas and natural gas liquids volumes, proved reserves, basic well equipment and additions or removals of other production equipment. A remarks line takes any other information bearing on the value of the property.
The Assessor keeps the report confidential. The form states that it is not subject to public inspection and that it is subject to audit, and the instructions cite section 451 of the Revenue and Taxation Code.
The form covers production reporting only. The instructions say that all personal property owned by the respondent, and property of others on the lease as of January 1, must be reported on BOE-566-J, Oil, Gas and Geothermal Personal Property Statement. The Assessor's forms page also lists BOE-566-K, Oil and Gas Operating Expense Data, as a separate form.
Who needs to file BOE-566-D?
The operator (person or corporation) of an oil and dissolved gas property in Los Angeles County files this report. The form says it is required of you by section 441(d) of the Revenue and Taxation Code, and the printed name and mailing address on it are those of the operator.
- One report per property. The form and the instructions require a separate report for each lease or parcel. Lines 4 asks for a separate form for each Department of Energy "Formation," for example a Division of Oil and Gas recognized pool.
- Partnerships, corporations and LLCs. The declaration must be signed by a partner or authorized employee or agent; by an officer, or an employee or agent designated in writing by the board of directors; or by an LLC manager, or a member where there is no manager, or an employee or agent they designate.
- Agents and fiduciaries. The assessee, a duly appointed fiduciary or a person authorized to sign on the assessee's behalf may sign. 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 on file with the Assessor.
Do not use this form for personal property: that goes on BOE-566-J.
When to file BOE-566-D
File the report with the Assessor on or before April 1 of the year printed on the form. It reports the property as of the 12:01 A.M. January 1 lien date, and the year of that lien date is written at the top of the form.
The form states the consequence of filing late: the Assessor's Office will estimate the value of your property from other information in its possession and add a penalty of 10 percent under Revenue and Taxation Code section 463. The instructions add that a report that is not signed and executed as required is not validly filed, and that the section 463 penalty applies to unsigned reports.
The Assessor may, on written notice, ask for annual reporting of previously existing equipment on line 25. The form prints no extension procedure.
Documents you need
- The assessee's written authorization, filed with the Assessor, when an employee or agent signs the declaration; not needed if the signer is a member of the bar, a CPA, a public accountant, an enrolled agent or a duly appointed fiduciary.
- Attached schedules or separate sheets, when you use them for the lines marked "use separate sheets as needed" (lines 8 to 22); the instructions treat attached schedules as part of the report.
- Form BOE-566-J, Oil, Gas and Geothermal Personal Property Statement, for personal property owned by the respondent and property of others on the lease as of January 1; it is a separate form.
How to fill out BOE-566-D
Enter the year of the lien date
At the top of the form, fill in the year of the January 1 lien date for which the report is made, in each place the form shows 20___.
Verify name and mailing address
Line 1: check the printed operator name and correct errors. Enter individuals last name first, partnerships with at least two names, and the DBA name below the owner's name; add the mailing address and the phone number where the Assessor can reach you or your representative.
Describe the property
Line 2: enter the field name, lease name and pool, and lease number, following Division of Oil and Gas names. Check Primary recovery or Other and, if Other, describe the method, such as waterflood or steam injection.
Enter parcel number and zone
Line 3: fill in the parcel number and tax rate area, if known. Line 4: enter the zone or well number, using a separate form for each Formation or Division of Oil and Gas recognized pool.
Report monthly production and injection
Line 5: for each month of the calendar year, enter oil, water and gas production, steam or water injection, and the number of producing or injection wells and days. Report new wells and abandonments separately, then complete line 6 (Jul-Dec total) and line 7 (year's total).
Complete the royalty and price lines
Lines 8 to 15: enter depth to zone bottom, total royalty percent (check P for a private lessor or G for a governmental agency and state the government royalty separately), oil gravity, December prices, heat content, and the posted oil field used as reference for crude sales.
Report income, volumes and charges
Lines 16 to 22: enter annual gas and gas liquids income (excluding the plant's share), gas used on lease, gas sales, NGL sales, trucking charge per barrel if oil must be hauled, crude oil buyer and severance tax per barrel.
State proved reserves
Line 23: enter proved developed and undeveloped oil (BBL) and gas (MMCF) reserves as of year end, as defined in section 468 of the California Code of Regulations.
List basic well equipment
Line 24: enter the number of wells by type, with active or idle status and depth, and a total. A well is active if used at least one day during December.
Report equipment additions and removals
Line 25: list additions to or removals of other production equipment, with item, number, size, date installed, acquisition and original cost, and label removals.
Add remarks if needed
Line 26: record any other information bearing on the value of the property.
Complete the declaration
Check the ownership type, then sign and date as the assessee or authorized agent, and enter the typed or printed name, title, legal entity name, federal employer ID number, and preparer details and email.
Review and download the completed PDF
Check that each property has its own report and that every line matches your records. Download or print the completed PDF from FillingPDF and file it with the Assessor as described under How to submit.
How to submit BOE-566-D
The form says the completed statement must be filed with the Assessor, meaning the Los Angeles County Office of the Assessor, on or before April 1. It prints no mailing address, portal, fax number or appointment rule of its own.
- Where to file: with the Los Angeles County Office of the Assessor. The Assessor publishes the form with its other business and oil and gas forms at https://assessor.lacounty.gov/forms; check there or with the Assessor's Office for current filing details.
- What to include: the signed and dated report, with the declaration completed. Attached schedules and separate sheets are considered part of the report. If an employee or agent signs, the assessee's written authorization must be filed with the Assessor, unless the signer is a member of the bar, a CPA, a public accountant, an enrolled agent or a duly appointed fiduciary.
- One report per property: send a separate completed form for each lease or parcel.
The report is confidential and is not open to public inspection. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels.
Common mistakes to avoid
- Filing after April 1, which leads the Assessor to estimate the value from other information and add a 10 percent penalty under section 463.
- Leaving the declaration unsigned; an unsigned report is not validly filed and the section 463 penalty still applies.
- Combining several leases or parcels on one report instead of filing a separate report for each property.
- Reporting personal property on this form rather than on BOE-566-J, Oil, Gas and Geothermal Personal Property Statement.
- Having an employee or agent sign without the assessee's written authorization on file, unless the signer is an attorney, CPA, public accountant, enrolled agent or fiduciary.
- Not checking the preprinted name and mailing address on line 1 and not correcting spelling or errors.
- Reporting the line 14 crude oil price after transportation charges; the instructions call for the December price before them.
- On line 24, reporting active wells that do not match the December wells in the production and injection data, or listing an injector as an injector when it produced at any time in December.
- Entering line 18 or 19 volumes that differ from the volumes on which royalty payments are based.
Frequently asked questions
What is Form BOE-566-D used for?
Form BOE-566-D is the Oil and Dissolved Gas Production Report. An operator uses it to declare production data, prices, reserves, well equipment and costs for a property as of 12:01 A.M. on January 1, so the Los Angeles County Assessor can value the property.
When is the BOE-566-D due?
On or before April 1 of the year printed on the form. If it is not filed on time, the Assessor estimates the property's value from other information and adds a 10 percent penalty under Revenue and Taxation Code section 463.
Do I file one BOE-566-D for all my leases?
No. The form requires a separate report for each property, and the instructions say to report each lease or parcel on its own form. Line 4 also calls for a separate form for each recognized pool or Formation.
Is the BOE-566-D a public document?
No. The form states it is not subject to public inspection, and the instructions say the Assessor holds the information confidential under section 451 of the Revenue and Taxation Code, with limited disclosure to agencies listed in section 408. The report is subject to audit.
Who can sign Form BOE-566-D?
The assessee, a duly appointed fiduciary, or a person authorized to sign for the assessee. Corporations, partnerships and LLCs have specific signers. An employee or agent who is not an attorney, CPA, public accountant, enrolled agent or fiduciary needs written authorization filed with the Assessor.
Where do I report personal property for an oil lease?
On BOE-566-J, Oil, Gas and Geothermal Personal Property Statement. The BOE-566-D instructions say all personal property you own, and property of others on the lease as of January 1, must be reported on that form.
Can I fill out BOE-566-D online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent, is not the Assessor, and does not file the report; you file it with the Los Angeles County Office of the Assessor.
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