Form BOE-571-J1, Report of Boarded Racehorses, is a form of the Los Angeles County Office of the Assessor on which a ranch or stable lists the racehorses it boards for others. It is one of the Los Angeles County property tax forms for business personal property, and the 2026 edition is due on or before February 15, 2026. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by the Assessor.
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What is BOE-571-J1?
Form BOE-571-J1, Report of Boarded Racehorses, is the form on which a person who boards racehorses for others lists, location by location, every boarded racehorse present at 12:01 a.m. on January 1 and files that list with the Los Angeles County Assessor.
The form is addressed "To Assessor of Los Angeles County" and carries the agency's internal number PP-24. For each horse it records the name, registration number, breed, date of arrival at the location, and the owner's name and address (columns A to F). Page 2 holds the instructions, titled "Instructions for Completing the Annual Racehorse Tax Return." The report ends with a declaration under penalty of perjury under the laws of the State of California, and the form is marked "This statement subject to audit."
The instructions define a racehorse: each live horse, including a stallion, mare, gelding, ridgeling, colt, filly or foal, that is or will be eligible to take part in, or produce foals eligible to take part in, a California horseracing contest where parimutuel racing is permitted under California Horse Racing Board rules. The Assessor's forms list also shows separate forms for other horse reporting, such as BOE-571-J, Annual Racehorse Tax Return, and BOE-571-F2, Registered and Showhorses Other Than Racehorses. This report pertains only to racehorses as defined.
Who needs to file BOE-571-J1?
The main group is anyone who boarded racehorses for others at a ranch or stable in Los Angeles County at 12:01 a.m. on January 1. The form asks you to list all boarded racehorses at the location as of that moment.
- File a separate report for each location at which you boarded racehorses for others.
- If you no longer own a racehorse, check the box at the top of the form and correct the printed name and mailing address.
- Do not list horses that fall outside the definition: a horse over three years old (over four for an Arabian) that has not taken part in a parimutuel-wagering race, or been used for breeding to produce racehorses, during the 24 months before the current calendar year is not a racehorse.
Who may sign: 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. For a partnership, a partner or an authorized employee or agent. For a Limited Liability Company (LLC), a manager, a member if there is no manager, or an employee or agent designated by them.
When to file BOE-571-J1
The 2026 edition of the report must be filed with the Assessor on or before February 15, 2026, and it reports the racehorses boarded at 12:01 a.m. on January 1, 2026. The form states that it must be completed in detail.
A report that is not signed and executed according to the instructions is not validly filed, and the penalty under section 463 of the Revenue and Taxation Code for failure to file applies to unsigned reports. The form also warns that leaving the declaration uncompleted or unsigned may result in penalties. The form sets no other deadline and prints no processing time.
Documents you need
- Written authorization from the assessee, filed with the Assessor, when an employee or agent signs the declaration. Not needed if the signer is a member of the bar, a certified public accountant, a public accountant, an enrolled agent or a duly appointed fiduciary.
- For a corporation, a written designation by the board of directors, by name or by title, when the signer is an employee or agent rather than an officer.
How to fill out BOE-571-J1
Correct the printed details if needed
Check the box at the top if you no longer own a racehorse, and correct any error in the preprinted name and mailing address.
Enter your name and DBA
Under PERSON OR CORPORATION NAME, put an individual's last name first, then first name and initial; partnerships show at least two names. Under RANCH OR STABLE NAME (DBA), enter the name you operate under at this ranch.
Enter the mailing address
Give the legal entity's mailing address with city, state and zip code. It may be a street address or a post office box and may differ from where the horses are kept.
Enter the location of the horses
Write the street or road address where the horses are boarded, then the school district or tax-rate number or Assessor's Parcel Number. File a separate report for each location.
List each racehorse in column A
Enter the name of every racehorse boarded at 12:01 a.m. on January 1, 2026, including stallions, broodmares, yearlings and horses in training. If a horse is unnamed, say so.
Add registration number and breed
Column B: the registration number, or a statement that the horse is not registered. Column C: the breed as T.B., Q.H., Std. B., App. or Ar.
Enter arrival date and owner details
Column D: the date the horse arrived at this location. Column E: the owner's name. Column F: the owner's address.
Select the ownership type
In the Declaration by Assessee block, mark Proprietorship, Partnership, Corporation or Other.
Complete the signer and entity fields
Enter the name and title of the assessee or authorized agent, the legal entity name if other than the DBA, and the Federal Employer ID Number.
Add preparer and contact details
Enter the preparer's name and address, telephone number, title and email address in the fields provided.
Review, sign and download the PDF
Sign and date the declaration; unsigned reports are not validly filed. Then download or print the completed PDF from FillingPDF and send it through the Assessor's channels described under How to submit.
How to submit BOE-571-J1
The form is filed with the Los Angeles County Office of the Assessor; it prints no separate filing channel, portal or mailing instruction. The office details printed on page 2 are:
- Office: County of Los Angeles, Office of the Assessor, 500 West Temple Street, Los Angeles, CA 90012-2770.
- Telephone: 213.974.8613.
- Email: [email protected].
- Website: assessor.lacounty.gov.
- Spanish-language help: 213.974.3211.
Contact the office to confirm how it accepts the completed 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 certified public accountant, a public accountant, an enrolled agent or a duly appointed fiduciary. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels.
Common mistakes to avoid
- Submitting the declaration unsigned or incomplete; the instructions say an unsigned report is not validly filed and the section 463 failure-to-file penalty applies.
- Combining several ranches or stables in one report, when the form requires a separate report for each location where racehorses are boarded for others.
- Listing horses present on a date other than 12:01 a.m. on January 1, 2026.
- Leaving the registration number blank instead of stating that the horse is not registered, or leaving an unnamed horse's name blank instead of stating it is unnamed.
- Writing the breed in full instead of the abbreviations the instructions give: T.B., Q.H., Std. B., App. or Ar.
- Entering the individual's name first-name-first instead of last name, first name and initial; partnerships must show at least two names.
- Having an employee or agent sign without the assessee's written authorization on file, unless the signer is a lawyer, CPA, public accountant, enrolled agent or fiduciary.
- Including a horse that is not a racehorse under the definition, such as one over three years old (four for an Arabian) with no racing or breeding activity in the prior 24 months.
Frequently asked questions
What is Form BOE-571-J1?
Form BOE-571-J1, Report of Boarded Racehorses, is the Los Angeles County Assessor form on which you list racehorses boarded for others at one location as of 12:01 a.m. on January 1. It records each horse's name, registration, breed, arrival date and owner.
When is the Report of Boarded Racehorses due?
The 2026 edition must be filed with the Assessor on or before February 15, 2026. It reports the racehorses boarded at 12:01 a.m. on January 1, 2026. The form prints no other deadline.
Do I need a separate report for each ranch?
Yes. The form says to file a separate report for each location at which you boarded racehorses for others. The address and parcel or tax-rate details you enter belong to that one location.
Who can sign the declaration on Form BOE-571-J1?
The assessee, a duly appointed fiduciary or a person authorized to sign for the assessee. Corporations use an officer or a designated employee or agent; partnerships a partner or authorized employee or agent; LLCs a manager, a member or a designated agent.
What happens if I do not sign the report?
An unsigned report is not validly filed. The instructions say the penalty under section 463 of the Revenue and Taxation Code for failure to file applies to unsigned reports, and the form warns that an incomplete declaration may result in penalties.
What counts as a racehorse on this form?
A live horse eligible to take part in, or produce foals eligible for, California parimutuel racing under California Horse Racing Board rules. A horse over three years old (four for Arabians) with no parimutuel racing or breeding use in the prior 24 months is excluded.
What do I do if I no longer own a racehorse?
Check the box at the top of the form that says you no longer own a racehorse, and correct the printed name and mailing address as needed. Sign the declaration as the instructions require.
Can I fill out Form BOE-571-J1 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Assessor and does not file the report; you submit it through the Assessor's channels.
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