The Right-of-Way Property Statement (Form BOE-571-RW) is the declaration the Los Angeles County Office of the Assessor requests from owners of right-of-way property in the county, and it is one of the forms used for Los Angeles County property tax. California taxes property as it exists at 12:01 a.m. on January 1, and this statement reports each right-of-way segment you owned, claimed, possessed, controlled, or managed on that date, with its size, acquisition date and cost basis. On FillingPDF you can fill out the form online and download or print the completed PDF; the signed original must be returned to the Assessor's Office by April 1.
Last updated
What is BOE-571-RW?
Form BOE-571-RW, Right-of-Way Property Statement, is the annual declaration of costs and other related property information, as of 12:01 a.m. on January 1, that a right-of-way owner returns to the Los Angeles County Office of the Assessor.
California law prescribes 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 the Assessor's official request that you declare the assessable property you owned, claimed, possessed, controlled, or managed in the county on that date, and that you sign the declaration under penalty of perjury.
The statement is built around a table of segments. For each right-of-way segment you list, in seven columns (A through G): the Assessor's file or parcel number, any sale or abandonment, a designation, the type, status, number of lines, width and length, the class and ownership codes, the date acquired for property tax purposes, and the property tax basis. The form has a front page, a continuation sheet, and three pages of instructions and column explanations, including a worked example row.
The information you declare is not a public document and is held secret by the Assessor, but the statement is subject to audit. The Assessor's forms page also lists other statements for other kinds of property, such as BOE-571-L, Business Property Statement; this form is only for rights-of-way.
Who needs to file BOE-571-RW?
Anyone who owned, claimed, possessed, controlled, or managed a right-of-way situated in Los Angeles County on the January 1 tax lien date should return this statement to the Assessor.
Exclusions printed in the instructions: do not report rights-of-way assessed by the California State Board of Equalization, or rights-of-way assessed together with another property, such as an oil lease.
Anyone who is not otherwise required to file must do so if the Assessor asks, regardless of the aggregate cost of the property.
Who signs 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, by name or by title.
- For a partnership, a partner or an authorized employee or agent.
- For a limited liability company (LLC), a manager, or a member if there is no manager, or an employee or agent designated by the manager or members.
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.
When to file BOE-571-RW
Return the statement by April 1 of the year printed on its face ("FILE RETURN BY APRIL 1, 20__"). It reports your right-of-way property as of 12:01 a.m. on January 1 of that same year, the tax lien date.
Filing late has stated consequences. If you do not file 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 its possession and add a penalty under section 463 of the Code. That penalty also applies to an unsigned statement, because a statement that is not signed and executed as the instructions require is not validly filed.
If the Assessor asks you to file, you file even when you would not otherwise be required to. The form gives no processing time.
Documents you need
- Maps of all rights-of-way acquired since the previous lien date, as the instructions require.
- Continuation sheets, if the segments do not fit on the front page; enter the number of sheets attached on the front page.
- Attachments in place of entering information on the form (except the Declaration by Assessee), only if they contain everything the form and instructions request and are referenced on the statement.
- The assessee's written authorization for an employee or agent to sign, 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.
- An explanation of all adjustments, if any situation requires a deviation from total cost per books and records.
How to fill out BOE-571-RW
Verify name and mailing address
On the front, correct the printed name and mailing address if needed. Then enter the name, title, telephone number, fax number and e-mail address of the person to contact about the statement.
List segments in order
List segments in file/parcel number and segment name order, and list new segments separately. Each row is one segment.
Complete column A, file/parcel number
Enter the Assessor's file or parcel number. Enter "NEW" for newly acquired segments not reported before, and leave the Assessor's Use Only cell blank.
Complete column B, sold or abandoned
Leave the Assessed Value or Date Sold or Abandoned cell blank unless the segment was sold or abandoned. If it was, enter "S" or "A" and the date, for example A-5/15/95.
Complete column C, designation
Enter the right-of-way name, number or other designation. Use the cell for location coding, map reference or accounting information, and indicate its purpose.
Complete column D, type, status and lines
Enter Type "A" for intercounty or "B" for intracounty. Enter a Status code ("A" abandoned, "S" sold, "I" idle, "O" operational) and the number of pipelines in the right-of-way, excluding pipelines belonging to others.
Complete column E, size, class and ownership
Enter width and length in feet as whole numbers (width 1 if unknown; an average or best guess is acceptable). Enter the class code ("1" through "5," "N" or "A") and the ownership code ("D," "P" or "S").
Complete column F, acquisition date
Enter the date acquired for property tax purposes, which may differ from the accounting date. Add the Act/Est code ("A," "E," "Y" or "B") and the date first booked in your accounting records, if any.
Complete column G, basis
Enter the property tax basis: the full purchase price including survey fees, legal charges and other acquisition expenses, with non-cash grants converted to cash equivalent. Add the Act/Est code ("A," "E" or "B") and the amount actually booked.
Add continuation sheets
If you need more rows, use the continuation sheet and enter the number of continuation sheets attached on the front page. Attach maps for rights-of-way acquired since the previous lien date.
Complete the Declaration by Assessee
Sign and date the declaration, type or print the assessee or agent's name and title, check the ownership type, and enter the legal entity name, federal employer ID number and preparer information as the form asks. Do not omit this declaration; the statement is not validly filed without it.
Review and download the completed PDF
Check every column against the instructions, then download or print the completed PDF from FillingPDF, sign it, and return the original to the Assessor as described under How to submit.
How to submit BOE-571-RW
Return the original, signed Form BOE-571-RW to the Los Angeles County Office of the Assessor by the date printed on its face. The form says "RETURN THIS ORIGINAL. COPIES WILL NOT BE ACCEPTED."
- Return to the Assessor's Office. The instructions say to return the signed statement to the Assessor's Office. The form prints no street address, mailing address, fax number or online portal for returns, so use the contact details on the Assessor's mailing or the forms page at https://assessor.lacounty.gov/forms.
- Attachments. You may attach schedules in place of entering information on the form, except for the Declaration by Assessee. Attachments must contain all the information the form and instructions request, be in a format acceptable to the Assessor, be referenced on the statement, and the statement must be properly signed. Enter the number of continuation sheets on the front page.
- Maps and authorization. Include maps for all rights-of-way acquired since the previous lien date. If an employee or agent signs and needs written authorization, that authorization must be filed with the Assessor.
FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Sending a photocopy: the form says to return the original and that copies will not be accepted.
- Captioning the statement "No Change," "Change Only Listing," "Same as Last Year," or similar wording; the instructions say it will be rejected.
- Omitting segment information requested in the instructions, which also leads to rejection of the statement.
- Leaving the Declaration by Assessee unsigned or signed by someone not authorized; an improperly signed statement is not validly filed and the section 463 penalty applies.
- Reporting a right-of-way assessed by the State Board of Equalization, or one assessed with another property such as an oil lease.
- Entering a decimal length or a blank width: use whole numbers in feet, and enter 1 if the width is unknown or undefined.
- Writing anything in the Assessor's Use Only cell, or an assessed value in column B when the segment was not sold or abandoned.
- Forgetting maps for rights-of-way acquired since the previous lien date, or failing to enter NEW in column A for newly acquired segments.
Frequently asked questions
What is Form BOE-571-RW used for?
Form BOE-571-RW is the Right-of-Way Property Statement on which you declare, as of 12:01 a.m. on January 1, each right-of-way you owned, claimed, possessed, controlled, or managed in Los Angeles County. It reports dimensions, acquisition dates and cost basis for the Assessor's yearly property tax assessment.
When is the Right-of-Way Property Statement due?
By April 1 of the year printed on the form. It reports property as of the preceding January 1 tax lien date of that year. If you file late, the Assessor estimates the value of your property and adds a penalty under section 463 of the Revenue and Taxation Code.
Can I send a copy or write "Same as Last Year"?
No. The form says to return the original and that copies will not be accepted. The instructions also say a statement captioned "No Change," "Change Only Listing," "Same as Last Year," or similar wording will be rejected.
Who can sign Form BOE-571-RW?
The assessee, a duly appointed fiduciary, or someone authorized to sign for the assessee, such as a corporate officer, a partner or an LLC manager. An employee or agent who is not a lawyer, CPA, public accountant, enrolled agent or fiduciary needs written authorization on file with the Assessor.
What width do I enter if I do not know it?
Enter 1 (foot) if the width is unknown or undefined. You may report an average width for rights-of-way with similar characteristics, and a best reasonable guess is acceptable. Widths and lengths are entered in feet as whole numbers, with no decimals.
Which rights-of-way do I not report?
Do not report rights-of-way assessed by the California State Board of Equalization, or rights-of-way assessed with another property, such as an oil lease. Report all other rights-of-way in the county that you owned, claimed, possessed, controlled, or managed on the tax lien date.
Is the information on the statement public?
No. The form states that the statement is not a public document and that the information declared will be held secret by the Assessor. It also states that the statement is subject to audit.
Can I fill out Form BOE-571-RW online?
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 statement; you sign it and return the original to the Los Angeles County Office of the Assessor.
Ready to fill out BOE-571-RW?
Fill out BOE-571-RW now