Form BOE-566-J, the Oil, Gas and Geothermal Personal Property Statement, is the report that operators file with the Los Angeles County Office of the Assessor to list the personal property on an oil, gas or geothermal lease. It is one of the Los Angeles County property tax forms published on the Assessor's forms page, and the form says it is required by section 441(a) of the Revenue and Taxation Code. On FillingPDF you can fill out the form online and download or print the completed PDF; the official PDF and the filing rules stay with the Assessor.
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What is BOE-566-J?
Form BOE-566-J, Oil, Gas and Geothermal Personal Property Statement, is the property statement an operator files with the Assessor to report personal property used on an oil, gas or geothermal lease, including property that belongs to others and is located on the lease, as of January 1.
The form is a two-page document. Page 1 collects the operator's name and mailing address, the location of the property (lease name and pool, or operating unit for geothermal properties), the parcel number and tax rate area, and a phone number. It then lists supplies used as fuel (line 5), office furniture (line 6), warehouse stock (line 7), yard stock such as rods, tubing and casing (line 8), other property such as chemicals and unlicensed vehicles (line 9), property belonging to others (line 10) and remarks (line 11). Page 2 holds the line-by-line instructions.
The statement is required by section 441(a) of the Revenue and Taxation Code. The form states that it is not a public document: the Assessor holds the information secret under Code section 451, and it can be disclosed only to the agencies named in Code section 408. Attached schedules are treated as part of the statement, and the statement is subject to audit.
The Assessor's forms page lists other oil and gas forms, such as BOE-566-D, Oil and Dissolved Gas Production Report, and BOE-566-K, Oil and Gas Operating Expense Data; each is a separate document.
Who needs to file BOE-566-J?
The operator of an oil, gas or geothermal property, whether a person or a corporation, files this statement with the Assessor. The instructions tell the respondent to report all personal property it owns, plus any property belonging to others on the lease, as of January 1.
Points the form makes about who files and who signs:
- A separate report must be filed for each property.
- Partnerships must enter at least two names, with last name, first name and middle initial for each partner.
- The declaration must be signed by 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 by an employee or agent designated in writing by the board of directors, by name or by title.
- A partnership's declaration is signed by a partner or an authorized employee or agent.
- An LLC's declaration is signed by an LLC manager, or by a member where there is no manager, or by an employee or agent designated by the manager or members.
The form names no exclusions. A preparer's name, address and telephone number can be entered at the bottom of page 1.
When to file BOE-566-J
File the statement on or before April 1 of the year printed on the form (the form reads "April 1, 20____"). It reports the property you owned, claimed, possessed, controlled or managed at 12:01 a.m. on January 1.
If you do not file on time, the form says the Assessor's Office will estimate the value of your property from other information in its possession and add a penalty of 10 percent, as required by Code section 463. That penalty also applies to an unsigned statement, because an unsigned or improperly executed statement is not validly filed. The form sets no other filing window.
Documents you need
- Written authorization from the assessee, filed with the Assessor, when an employee or agent signs the declaration. Not needed for a member of the bar, a certified public accountant, a public accountant, an enrolled agent or a duly appointed fiduciary.
- Proof of authorization to sign, if the Assessor asks for it from a person who is required to have written authorization.
- Written designation by the board of directors, by name or by title, when a corporation's employee or agent (not an officer) signs the declaration.
- Any attached schedules you choose to include; the form treats them as part of the statement.
How to fill out BOE-566-J
Enter the operator name and address
Line 1: check any preprinted name and correct errors. Enter the operator's name (individuals last name first, partnerships at least two names), any DBA name under which you operate in the county, and the mailing address with city, state and ZIP code.
Describe the property location
Line 2: enter the lease name and field and pool, following the State Division of Oil and Gas classification. For geothermal properties ignore "pool" and enter the operating unit if that term applies. File a separate report for each property.
Add parcel number and phone
Line 3: enter the parcel number and tax rate area, if known. Line 4: enter a phone number where the Assessor can reach you or your authorized representative; the e-mail address is optional.
Report fuel supplies
Line 5: enter the type of fuel, its A.P.I. gravity and the number of barrels.
List office, warehouse and yard property
Lines 6 through 9: for office furniture, warehouse stock, yard stock and other property, enter the year acquired if known, the original cost and a description sufficient to identify the property. Report conditional sales contracts here as applicable.
Declare property belonging to others
Line 10: write "none" if there is none. Otherwise enter the type code (1 through 6), the year of acquisition and manufacture, description, identification number, cost to purchase new and annual rent, and mark whether A (lessor) or B (lessee) has the tax obligation. Give the lessor's name and mailing address.
Follow the code-specific rules
Leased and lease-purchase equipment (codes 1 and 2) are not reported in lines 6-9 until the final payment is made, then at full cost. For vending equipment (4) give the model and description; for other businesses (5) report them; for government-owned property (6) give the agency name, address and a description.
Add remarks
Line 11: add any remarks. Leave the full-value columns and the total full value to the Assessor.
Complete the declaration and ownership
Enter the name and title of the assessee or authorized agent, check the ownership type (Proprietorship, Partnership, Corporation or Other), and add the legal entity name if it differs from the DBA and the federal employer ID number. Add the preparer's name, address and telephone number if applicable.
Sign, date, review and download
The assessee or an authorized signer signs and dates the declaration, which is made under penalty of perjury. Check every line, then download or print the completed PDF from FillingPDF and file it with the Assessor.
How to submit BOE-566-J
The form says the completed statement is filed with the Assessor, meaning the Los Angeles County Office of the Assessor, on or before April 1. It prints no mailing address, portal or appointment rule of its own.
- Where to look: the Assessor publishes the form with its other forms at https://assessor.lacounty.gov/forms. Confirm the current filing method with the Assessor.
- What to send: the signed and dated statement, with any attached schedules, which count as part of it. Include the written authorization of your employee or agent if one is required (see required documents).
- Assessor's use only: leave the full-value column and the total full value to the Assessor.
A statement that is not signed and executed as the instructions require is not validly filed. 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 your property's value and add a 10 percent penalty under Code section 463.
- Leaving the declaration unsigned; the form says an unsigned statement is not validly filed and the section 463 penalty applies.
- Combining several properties in one report; a separate report must be filed for each property.
- Listing leased or lease-purchase equipment in lines 6-9 instead of line 10, or listing vending equipment in lines 6-9 when it belongs in line 10.
- Entering only one name for a partnership; at least two names are required, each with last name, first name and middle initial.
- Writing the individual operator's name first name first; the instructions ask for the last name first.
- Leaving line 10 blank when you have no property belonging to others; the form says to write "none".
- Having an employee or agent sign without filing the assessee's written authorization, when that authorization is required.
Frequently asked questions
What is Form BOE-566-J?
Form BOE-566-J is the Oil, Gas and Geothermal Personal Property Statement. Operators file it with the Los Angeles County Office of the Assessor to report the personal property on a lease, including property belonging to others, as of January 1. The form cites Code section 441(a).
When is Form BOE-566-J due?
On or before April 1 of the year printed on the form. The property reported is what you owned, claimed, possessed, controlled or managed at 12:01 a.m. on January 1. The form sets no other filing window.
What is the penalty for filing the oil, gas and geothermal statement late?
The Assessor will estimate the value of your property from other information it has and add a 10 percent penalty under Code section 463. The same penalty applies to an unsigned statement, because it is not validly filed.
Do I need a separate Form BOE-566-J for each lease?
Yes. The form states that a separate report must be filed for each property. Line 2 identifies the property by lease name and pool, or by operating unit for geothermal properties.
Who can sign Form BOE-566-J for a company?
For a corporation, an officer or a person designated in writing by the board of directors; for a partnership, a partner or authorized employee or agent; for an LLC, a manager, or a member if there is no manager, or a designee. The assessee or a fiduciary may also sign.
Is the information on Form BOE-566-J 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.
Where do I put leased equipment on the form?
Report leased equipment, lease-purchase option equipment on which a final payment remains, and capitalized leases in line 10, not in lines 6-9. Once the final payment has been made, report the full cost in lines 6-9 as applicable.
Can I fill out Form BOE-566-J online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the statement; you file it with the Los Angeles County Assessor.
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