Form BOE-571-C, Power Plant Property Statement, is the declaration of costs and other related property information that the Los Angeles County Office of the Assessor requests from the assessee of a power plant, as of 12:01 A.M., January 1, 2026. It is one of the business property statements behind Los Angeles County property tax assessment, and the printed return date is April 1, 2026. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the Assessor, and the original must be returned to that office.
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What is BOE-571-C?
The Power Plant Property Statement (Form BOE-571-C) is the declaration of costs and other related property information, as of 12:01 A.M., January 1, 2026, that the Los Angeles County Office of the Assessor requests from the assessee of a power plant so the property can be assessed.
California law prescribes a yearly ad valorem tax based on property as it exists at 12:01 a.m. on January 1, the tax lien date. The instructions on the form describe it as an official request to declare all assessable business property in the county that the assessee owned, claimed, possessed, controlled or managed on that date, signed under penalty of perjury.
The 2026 form has 16 numbered sections:
- Sections 1 and 2: assessee, accounting records and facility.
- Sections 3 to 5: costs, totals of expenses and income, and yes/no questions about ownership, control and agreements.
- Sections 6 to 11: systems and subsystems, income, expenses, monthly generation and fuel, production contracts and off-line periods.
- Sections 12 to 16: fixed plant and equipment by year, buildings and land, additions, deletions and property belonging to others.
The form states that pipelines and rights-of-way are reported on separate property statements, and the Assessor's forms page lists a Pipeline Property Statement (BOE-571-P) and a Right-of-Way Property Statement (BOE-571-RW). The statement is subject to audit, and the Assessor holds the information declared secret.
Who needs to file BOE-571-C?
The assessee of a power plant in Los Angeles County files this statement. The form is an official request to declare all assessable business property situated in the county that the assessee owned, claimed, possessed, controlled or managed at 12:01 a.m. on January 1, 2026. Section 2 covers facility types such as coal, geothermal, natural gas, bio-mass and cogeneration plants.
Who may sign the Declaration by Assessee:
- the assessee, a duly appointed fiduciary, or a person authorized to sign for the assessee;
- for a corporation, an officer, or an employee or agent designated in writing by the board of directors, by name or title;
- for a partnership, a partner or an authorized employee or agent;
- for a Limited Liability Company (LLC), a manager, or a member where there is no manager, or an employee or agent designated by them.
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.
Do not use this form for pipelines or rights-of-way, which are reported on separate property statements. Any person not otherwise required to file must also file when the Assessor requests it.
When to file BOE-571-C
File the 2026 Form BOE-571-C by April 1, 2026, the return date printed on the face of the form. The statement reports property as of the lien date, 12:01 A.M., January 1, 2026, while the income, expense and monthly operating sections (Sections 7, 8 and 9) cover the calendar year before the lien date.
Missing the filing period has stated consequences. If the statement is not filed within the time provided in section 441 of the Revenue and Taxation Code, the Assessor must estimate the value of your property from other information in the Assessor's possession and add a penalty of 10 percent of the assessed value under section 463. The same penalty applies to an unsigned statement, because an unsigned or improperly executed statement is not validly filed.
Additions and deletions in Sections 14 and 15 cover changes since your last filing. The form prints no other deadline, extension or processing time.
Documents you need
- Listing of construction in progress, attached to Section 3, line B (the form says "attach listing").
- A copy of the new or amended agreement, for each Yes answer in Section 5 items F to J (power, steam or hot air, ash sales, fuel purchase, or operation and maintenance agreement).
- A separate sheet fully explaining Other Income (Section 7, line L), Other Utility Costs, All other G & A Overhead and Other Costs (Section 8), as the form directs.
- A separate schedule reporting any subsystems not listed in Section 6.
- Copies of the year-end profit and loss statement, the current year's budget, the most current income and expense forecast (pro forma), your major repair schedule with costs, and a description of work to be performed.
- Additional schedules in the same format for Sections 12, 13 and 16 when the assets or property of others do not fit on the form.
- A written explanation of every adjustment where a situation requires a deviation from total cost per books and records.
- The assessee's written authorization 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 the declaration.
How to fill out BOE-571-C
Complete Sections 1 and 2
Correct the printed name and mailing address, add an email address, and give the location of the general ledger and accounting records with ZIP code. In Section 2 enter the facility name and type, the operational date, the main parcel number, the accounting/location code and appraisal unit code (leave blank if not known), and a contact person's phone and fax.
Report costs in Section 3
Enter fuel and nonfuel supplies on hand at the lien date (line A), construction in progress with percent complete (line B, attach listing), the plant and equipment total (line C) and the buildings, fixtures, land and land improvements total (line D). Use whole dollars, actual or estimated.
Total income and expenses, answer Section 5
In Section 4 enter total expenses and income from the schedules in Sections 7 and 8. In Section 5 check Yes, No or NA for items A to J, attaching the agreement or amendment for each Yes in F to J.
Describe facility in Section 6
Enter facility specifications (location, site size, ratings, fuel, heat rate, cooling water, solid waste) and the generator, turbine, main transformer and condenser data. Enter "NA" for items that are not appropriate and use a separate schedule for unlisted subsystems.
Enter Section 7 income
Report gross income for the calendar year before the lien date, with MWH sold and the utility and nonutility income columns. For a Production Tax Credit, enter the credit received in the prior calendar year as nonutility income, plus the eligibility dates and eligible MW capacity, and attach a schedule for Other Income.
Enter Section 8 expenses
Enter direct operating expenses only for the calendar year before the lien date, lines A to S, and total them on line T. Leave out capitalized items and attach a schedule for Other Costs.
Fill in monthly data in Section 9
For each month enter gross and net generation in MW hours, hours on line, dispatch/curtailment hours, fuel consumed with its unit of measure, and steam and heated air volumes. Report steam in barrels (BBL) and heated air in mcf, then total each column.
Add contracts and off-line periods
In Section 10 give the energy buyer, sales contract date, contract type and duration, capacity, and lien date prices. In Section 11 list months in which production was off-line or curtailed for more than 24 hours, with hours and a brief reason.
Complete Sections 12 and 13 schedules
Enter cost in whole dollars by calendar year of acquisition for fixed plant and equipment (Section 12) and for buildings, fixtures, land and land improvements (Section 13), and total each group. Include purchase price, taxes, transportation, installation and construction charges, and interest during construction.
List additions and deletions
In Section 14 list completed additions since your last filing with asset schedule, description, date acquired, cost and prior year CWIP. In Section 15 list deletions with description, date disposed, year acquired and cost; leave out personal (moveable) property and fixtures.
Declare property belonging to others
In Section 16 enter the lessor's name and address, property type code, description, years of acquisition and manufacture, identification number, cost new and annual rent for property of others on your premises. Write "NONE" if there is none.
Sign, review and download the PDF
Complete the Declaration by Assessee: ownership type, signature, date, typed name and title, legal entity name, federal employer ID number and preparer details. Check every section and attachment, then download or print the completed PDF from FillingPDF and return the signed original as described under How to submit.
How to submit BOE-571-C
Return the original, signed Form BOE-571-C to the Los Angeles County Office of the Assessor by April 1, 2026. The form says to return the statement to the Assessor's Office and prints no mailing address, portal or appointment rule of its own; the Assessor lists its forms at https://assessor.lacounty.gov/forms.
What the package must contain:
- The original form. The face of the form reads "RETURN THIS ORIGINAL FORM. COPIES WILL NOT BE ACCEPTED."
- A signed declaration. Attachments may replace entries on the form, but never the Declaration by Assessee; they must hold all the information requested and the form must refer to them.
- Attachments. The listing for construction in progress, agreements for each Yes answer in Section 5 items F to J, and explanation sheets where the form asks for them (see required documents).
Keep a copy for your records. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Returning a copy instead of the original Form BOE-571-C; the form states that copies will not be accepted.
- Leaving the Declaration by Assessee unsigned or signed by someone without authority; the statement is then not validly filed and the section 463 penalty applies.
- Reporting negative numbers in the cost schedules; the instructions say they are ignored and treated as zero.
- Working out new acquisitions as the difference between last year's and this year's account balances; all new acquisitions are reported as current year.
- Leaving fully depreciated items still in use off the schedules; they must be reported, active or idle.
- Classifying major plant and equipment as "Miscellaneous Equipment", which is then treated as personal property or fixtures.
- Including capitalized items, such as capitalized labor and benefits, in Section 8 expenses, which are direct operating expenses only.
- Reporting steam in a unit other than barrels (BBL) in Section 9; the instructions accept no other unit for cogeneration steam.
- Forgetting to attach the agreement or amendment when answering Yes to Section 5 items F to J.
Frequently asked questions
What is Form BOE-571-C?
Form BOE-571-C is the Power Plant Property Statement of the Los Angeles County Office of the Assessor. It is a declaration of costs and other related property information as of 12:01 A.M., January 1, 2026, signed under penalty of perjury and used to assess the power plant.
When is the Power Plant Property Statement due in 2026?
The form prints "FILE RETURN BY APRIL 1, 2026." Filing outside the period in section 441 of the Revenue and Taxation Code lets the Assessor estimate your property's value and add a penalty of 10 percent of the assessed value.
Who has to file Form BOE-571-C?
The assessee of a power plant in Los Angeles County, meaning the person who owned, claimed, possessed, controlled or managed the assessable property on January 1. An authorized officer, partner, LLC manager, fiduciary or designated agent may sign for the assessee.
Can I send a copy of Form BOE-571-C?
No. The form states "RETURN THIS ORIGINAL FORM. COPIES WILL NOT BE ACCEPTED." You may attach information in place of entries on the form, except for the Declaration by Assessee, but you must always return the original BOE-571-C.
Can an agent sign the property statement for me?
Yes. An authorized person may sign. If the employee or agent is not a member of the bar, CPA, public accountant, enrolled agent or appointed fiduciary, your written authorization must be filed with the Assessor, who may ask for proof of it at any time.
What should I attach to Form BOE-571-C?
Attach a listing for construction in progress, the agreement or amendment for any Yes answer in Section 5 items F to J, and sheets explaining other income and costs. The instructions also ask for the year-end profit and loss statement, the current budget, a pro forma forecast and a major repair schedule.
Is the information on the statement public?
No. The form states that the statement is not a public document and that the Assessor will hold the declared information secret. It also states that the statement is subject to audit, so entries should match your accounting records.
Do pipelines go on the Power Plant Property Statement?
No. The instructions say pipelines and rights-of-way are reported on separate property statements. The Assessor's forms page lists the Pipeline Property Statement (BOE-571-P) and the Right-of-Way Property Statement (BOE-571-RW) for that purpose.
Can I fill out Form BOE-571-C online on FillingPDF?
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 statement; you return the signed original to the Assessor's Office yourself.
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