Form BOE-571-R, the Apartment House Property Statement, is the declaration of costs and related property information that the Los Angeles County Office of the Assessor requests from apartment house owners as of 12:01 a.m. on January 1, 2026. It is one of the forms used in Los Angeles County property tax administration, and the 2026 form prints April 1, 2026 as its return date. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original form and its instructions are published by the Assessor at assessor.lacounty.gov.
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What is BOE-571-R?
Form BOE-571-R, Apartment House Property Statement, is the declaration that the Los Angeles County Office of the Assessor requests from apartment house owners, listing the cost of supplies, furniture, appliances and equipment on the property as it stood at 12:01 a.m. on January 1, 2026.
The Assessor's instructions explain the legal basis. California law sets a yearly ad valorem tax on property as it exists at 12:01 a.m. on January 1, the tax lien date. The form is an official request to declare all assessable business property in the county that you owned, claimed, possessed, controlled or managed on that date, signed under penalty of perjury.
The statement covers one location. It asks for the number of units by furnishing type and size on line 6, the cost of supplies on line 7, and the original installed cost of furniture and appliances (Schedule A, carried to line 8) and of other furniture and equipment (Schedule B, carried to line 9). It also asks about a change in ownership of the property (line 1), a change in control of a legal entity (line 3), and property owned by others on the premises (lines 4 and 5).
The Assessor's forms page lists other property statements, such as BOE-571-L, a business property statement, and BOE-571-STR, a short term rental property statement. BOE-571-R is the one built for apartment houses. The Assessor treats the information declared as secret and not as a public document, and the form states that it is subject to audit.
Who needs to file BOE-571-R?
Anyone who owned, claimed, possessed, controlled or managed assessable apartment house business property in Los Angeles County on January 1 of the year and received this statement from the Assessor files it. File a separate statement for each location.
Points the form and instructions set out:
- If you no longer own the property on January 1, show the new owner's name and mailing address on line 1.
- If you are an owner other than a corporation and live in one of the units, do not include that unit on line 6 or in Schedule A.
- Do not report household furnishings owned by tenants and used in their living quarters, or other personal property owned or controlled by tenants.
- Business entities that acquired a controlling interest during 2025 must answer line 3 about the change in control.
Who may sign the declaration: 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 an LLC, a manager, or a member where there is no manager, or an employee or agent designated by them.
When to file BOE-571-R
The 2026 form prints a return date: file by April 1, 2026 ("File return by"). The statement declares property as it existed at 12:01 a.m. on January 1, 2026, the tax lien date, and line 3 looks back at the period January 1, 2025 through December 31, 2025.
The instructions cite section 441 of the Revenue and Taxation Code for the time to file. If you do not file during that time, the Assessor must estimate the value of your property from other information in its possession and add a penalty of 10 percent of the assessed value under section 463 of the Code. The same penalty applies to an unsigned statement, because a statement not signed and executed as the instructions require is not validly filed.
Documents you need
- Form BOE-100-B, Statement of Change in Control and Ownership of Legal Entities: required only if you answer YES to both parts (1) and (2) of line 3; it goes to the State Board of Equalization.
- Written authorization to sign for the assessee: filed with the Assessor when an employee or agent signs, unless the signer is a member of the bar, a certified public accountant, a public accountant, an enrolled agent or a duly appointed fiduciary.
- Depreciation schedules: optional; they may be attached if they provide the information that Schedules A and B ask for.
- Additional sheets for line 6: attach them if necessary to describe unit types or the items in a typical partly furnished apartment.
- A separate schedule of equipment types: optional for Schedule B, if you choose to list the types of equipment separately.
How to fill out BOE-571-R
Check your name and mailing address
In the Name and Mailing Address box, make any necessary corrections to the printed name and address, and enter the company number if the form asks for it.
Enter the property location and contacts
Enter the street and city of the property; file a separate statement for each location. Add the local telephone number, fax number and email address.
Give the accounting records location
Enter the location of the general ledger and all related accounting records (with ZIP code) and the name and telephone number of the authorized contact there. Answer the question Do you live in one of the units? and, if yes, enter the unit number.
Report a change of owner on line 1
If you no longer own the property as of January 1 of this year, enter the new owner's name, mailing address, city, state and ZIP code.
Enter the total units on line 2
Enter the total number of units for the location listed.
Answer the control questions on line 3
For January 1, 2025 through December 31, 2025, answer (1) on a controlling interest acquired in the entity and (2) on California real property owned at the time. If both are YES, a BOE-100-B is also required.
Complete lines 4 and 5
Check Yes or No on line 4 for other businesses or personal property on your premises, and on line 5 for furniture or equipment held on loan, rental or lease. If Yes, list the owner's name and address and the nature or quantity and description.
Count units by furnishing on line 6
Enter fully furnished, partly furnished and unfurnished units by size (sleeping room, studio, 1 to 3 bedrooms, larger). Leave out a unit you live in, and describe a typical partly furnished apartment under REMARKS.
Enter supplies and schedule totals
Line 7: cost of supplies on hand at 12:01 a.m. on January 1. Line 8: total cost from Schedule A. Line 9: total cost from Schedule B.
List costs on Schedules A and B
On page 2, enter original installed cost by year of acquisition, from 2025 back to "& prior". Schedule A covers furniture and appliances; Schedule B covers other furniture and equipment. Enter each total cost.
Sign the declaration by assessee
Check the ownership type, then enter the signer's name, title, signature and date, the legal entity name and Federal Employer ID Number, and the preparer's details if any. An agent should see the 571-R instructions (ASSR-525).
Review and download the completed PDF
Check each line against your records, then download or print the completed PDF from FillingPDF. Return the original signed form to the Assessor as described under How to submit.
How to submit BOE-571-R
Return the signed original statement to the Los Angeles County Office of the Assessor. The instructions say to return the statement to the Assessor's Office by the date on the face of the form, and the form prints no separate portal or return box.
- By delivery to the Assessor: the form header gives the address as County of Los Angeles, Assessor, 500 W. Temple St., Room 230, Los Angeles, CA 90012-2770.
- Questions: telephone 213.974.8613, email [email protected], website assessor.lacounty.gov. For help in Spanish, the form lists 213.974.3211.
The form says: "Return this original form. Copies will not be accepted." Include any extra sheets you attach, such as additional unit descriptions for line 6 or depreciation schedules. If you answer YES to both parts (1) and (2) of line 3, the filer must also submit form BOE-100-B, Statement of Change in Control and Ownership of Legal Entities, to the State Board of Equalization, not to the Assessor. The Legal Entity Ownership Program Section is at 916-274-3410, and the Board's website is www.boe.ca.gov. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Returning a copy of the statement; the form says to return the original and that copies will not be accepted.
- Filing one statement for several properties; the form requires a separate statement for each location.
- Leaving the declaration unsigned or signed by someone without authority; the statement is then not validly filed and the section 463 penalty applies.
- Having an employee or agent sign without filing the assessee's written authorization with the Assessor, when the signer is not a lawyer, CPA, public accountant, enrolled agent or fiduciary.
- Counting the unit you live in on line 6 or in Schedule A when the owner is not a corporation; the instructions say to leave it out.
- Entering depreciated book value in Schedule A or B; the schedules ask for original installed cost, including freight and taxes, and for fully depreciated items too.
- Treating built-in appliances, installed carpeting or drapes as furniture in Schedule A; the instructions count them as part of the building.
- Reporting tenants' household furnishings or other tenant-owned property on line 4.
- Skipping the BOE-100-B filing when both parts (1) and (2) of line 3 are answered YES.
- Omitting supplies on hand that were expensed; line 7 includes janitorial and pool supplies whether carried in asset accounts or expensed.
Frequently asked questions
What is Form BOE-571-R?
Form BOE-571-R is the Apartment House Property Statement of the Los Angeles County Office of the Assessor. Apartment house owners use it to declare the cost of supplies, furniture, appliances and equipment on the property as of 12:01 a.m. on January 1, 2026, under penalty of perjury.
When is the apartment house property statement due?
The 2026 form prints April 1, 2026 as the return date. If it is not filed in the time provided by section 441 of the Revenue and Taxation Code, the Assessor estimates the value and adds a 10 percent penalty under section 463.
Do I need to file a separate statement for each apartment building?
Yes, file a separate statement for each location. The form asks for the property's street and city, and line 2 asks for the total number of units for the location listed.
Is a copy of the form acceptable?
No. The form states that you must return the original and that copies will not be accepted. Fill it out, sign it, and send the original to the Assessor at 500 W. Temple St., Room 230, Los Angeles, CA 90012-2770.
Who can sign the declaration for an LLC or corporation?
For an LLC, a manager, or a member if there is no manager, or an employee or agent they designate. For a corporation, an officer or an agent designated in writing by the board of directors. Unsigned statements are not validly filed.
What do I do if I answer YES to both parts of line 3?
Submit form BOE-100-B, Statement of Change in Control and Ownership of Legal Entities, to the State Board of Equalization. Contact its Legal Entity Ownership Program Section at 916-274-3410 or see www.boe.ca.gov for filing requirements.
What counts as furniture in Schedule A?
Furniture and appliances in your rental units, including items in storage and ranges, refrigerators and dishwashers that are not built in. Built-in appliances, installed carpeting and drapes are part of the building and are not listed.
Can I fill out Form BOE-571-R 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 yourself.
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