The Vessel Property Statement (Form BOE-576-D) is the declaration of vessel costs and related property information that the Los Angeles County Office of the Assessor requires from vessel owners. It is one of the Los Angeles County property tax forms handled by the Assessor's Marine and Aircraft Section, and the 2026 edition reports the vessel as of 12:01 a.m. on January 1, 2026. On FillingPDF you can fill out the form online and download or print the completed PDF; the statement itself goes to the Assessor, who publishes the original form.
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What is BOE-576-D?
Form BOE-576-D, Vessel Property Statement, is the declaration of costs and other related property information that the Los Angeles County Office of the Assessor requires from vessel owners, reporting each vessel as of 12:01 a.m. on January 1, 2026.
The form carries the county's own number, ASSR-539, next to the state number BOE-576-D. The Assessor's "Official Request" on the form states that a report on BOE-576-D is required by section 441(a) of the Revenue and Taxation Code. The Assessor uses the answers to value the vessel, which is why the form asks for identification (name, registration or CF number, HIN, dimensions, engines), purchase, sale and removal information, vessel type, hull, condition, intended use, propulsion and fuel.
The statement is organized in sections. Section I must be completed annually. Section II is completed only for a first filing or when something changed within the last calendar year. Section III is for explaining a loss. A signed declaration under penalty of perjury closes the form.
The statement is not a public document: the Assessor holds it secret under Code section 451, and it is subject to audit. Several related claims use separate forms, such as BOE-576-E for the 4 percent assessment, BOE-261 for the veterans' exemption and BOE-266 for the homeowners' exemption. They are not part of this statement.
Who needs to file BOE-576-D?
The form is addressed to the assessee: the owner of a vessel assessed in Los Angeles County, to whom the Assessor sends the statement. The printed request says the report is required of you under section 441(a) of the Revenue and Taxation Code.
- Every year: complete Section I.
- First-time filers, or after any change in the last calendar year: also complete Section II.
- After a loss: explain it in Section III. If the vessel was repossessed, include a copy of the original repossession notification from the lending institution.
- Vessels used in a business: if you file a Business Property Statement, or the vessel is used in any business, trade or profession located in the county, enter the business name and address under item 10, Intended Use.
- Vessels over 50 net tons, certified and carrying freight or passengers: complete the form and send it with a copy of the vessel document and the U.S. Coast Guard or SOLAS certificate.
Who may sign: the assessee, a duly appointed fiduciary, or a person authorized to sign. The form lists the officer, partner or LLC manager (or member, if there is no manager) who signs for a corporation, partnership or LLC.
Other claims need other forms. A vessel that qualifies for the 4 percent assessment requires BOE-576-E. A nonresident in California only because of military orders may declare tax situs elsewhere with BOE-261-D.
When to file BOE-576-D
File the statement with the Assessor on or before April 1. The 2026 form prints "File return by April 1, 2026" and reports the vessel as of 12:01 a.m. on January 1, 2026.
Section I is completed every year. Section II is needed only the first time you file or when something changed in the last calendar year.
A late statement has a stated consequence: the Assessor must estimate the value of your property from other information on hand and add a 10 percent penalty under Code section 463. The same penalty applies to an unsigned statement, because an unsigned form is not validly filed.
Related claims have an earlier date. The BOE-576-E affidavit for the 4 percent assessment, the BOE-261 veterans' exemption claim and the BOE-266 homeowners' exemption claim must each be filed on or before February 15.
Documents you need
- Purchase agreement or invoice: required with the statement if the vessel exceeds 27 feet in length.
- Loss documentation, such as an accident report, police report, Coast Guard report or insurance report: include it in Section III when you report a loss.
- Copy of the original repossession notification from the lending institution: include it only if the vessel was repossessed.
- List of the LLC members' names: attach it if the ownership type is LLC.
- Schedule of leased equipment: attach it if you lease equipment used with the vessel, giving the owner's name and address, a description, cost if purchased, and annual rent.
- Schedule of added or retired equipment: attach it if equipment was added or retired from acquisition to the last day of December last year, with description, date and cost; also explain any major overhaul.
- Statement of any additional information that would help the Assessor value the vessel, as the form invites.
- Assessee's written authorization: file it with the Assessor if an employee or agent signs, unless that person is a member of the bar, CPA, public accountant, enrolled agent or duly appointed fiduciary.
- Copy of the vessel document and the U.S. Coast Guard or SOLAS certificate: send them if the vessel is over 50 net tons, certified and carrying freight or passengers.
How to fill out BOE-576-D
Correct the name and address block
Check the printed assessee name and mailing address at the top of page 1 and make any necessary corrections. Enter all information that applies to your vessel.
Complete Section I every year
Enter the vessel name, CF number or vessel registration number, habitual location of the vessel, slip number and telephone number. This section must be completed annually.
Describe the vessel in Section II
Complete it if this is your first filing or anything changed in the last calendar year. Enter manufacturer, model, year, HIN, length, beam, draft, displacement, gross and net tons (Coast Guard documented), and the engine details.
Add county history
Enter the last county where the vessel was assessed and taxes paid, and the date the vessel first moved to this county.
Report purchase, sale or removal
In item 1, enter seller, address, purchase price and date, including sales tax and all other costs, and mark with engine or with trailer. Use item 2 for a sale and item 3 if the vessel was permanently removed from the county.
Mark vessel type and hull
Check the power boat type (item 4) or sailboat type/rig (item 5), the hull type (6), hull material (7) and condition when purchased (8).
Choose current condition and use
Item 9: pick the condition that matches the form's definitions, from New/Bristol to Poor. Item 10: mark the intended use; for Other, give the business name and address if the vessel is used in business. Then mark propulsion (11) and engine fuel (12).
Explain any loss in Section III
Describe the exact nature of the loss and attach the supporting reports. For a repossession, include the lender's original notification.
Add attachments and ownership type
Mark the ownership type; for an LLC, attach the list of members' names. Attach any additional-information statement and the equipment schedules the instructions require.
Sign the declaration
Complete the Declaration by Assessee: signature, date, typed name and title, legal entity name and federal employer ID number, and the preparer's name, address, telephone, title and email. An unsigned statement is not validly filed.
Review and download the PDF
Check every section and attachment, then download or print the completed PDF from FillingPDF and file the original with the Assessor as described under How to submit.
How to submit BOE-576-D
File the original, signed BOE-576-D with the Assessor, Los Angeles County, Marine and Aircraft Section, 500 W. Temple St., Rm. 250, Los Angeles, CA 90012-2770, on or before April 1. The form names no other filing channel. Keep in mind the following:
- Original required: the instructions say you must return the original BOE-576-D. Attached schedules and statements count as part of it.
- Attachments: put them with the statement. They are listed under Required documents.
- Questions: call the Marine and Aircraft Section at 213.974.3119 (Spanish: 213.974.3211) or email [email protected]. The Assessor's website is assessor.lacounty.gov.
- Separate claims: exemption forms such as BOE-261, BOE-266 and BOE-576-E are obtained from the Assessor and filed on or before February 15.
The form prints no fee. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Sending the statement unsigned or with an unauthorized signer; it is not validly filed and the failure-to-file penalty applies.
- Filing after April 1 and expecting the Assessor to accept your figures; the Assessor estimates the value and adds a 10 percent penalty.
- Omitting the purchase agreement or invoice for a vessel over 27 feet in length.
- Entering only the vessel price in item 1 instead of the total original cost, including sales tax and all other relevant costs.
- Reporting a loss in Section III without the accident, police, Coast Guard or insurance report, or a repossession without the lender's original notification.
- Leaving an LLC-owned vessel without the attached list of members' names.
- Filing a copy rather than the original BOE-576-D.
- Waiting until April 1 for the 4 percent assessment, veterans' or homeowners' exemption claims, which are due February 15.
- Leaving the printed name and mailing address uncorrected in the address block.
Frequently asked questions
What is Form BOE-576-D?
Form BOE-576-D is the Vessel Property Statement of the Los Angeles County Office of the Assessor. It declares vessel costs and related property information as of January 1, and the Assessor uses it to value the vessel. The county also numbers it ASSR-539.
When is the Vessel Property Statement due?
On or before April 1; the 2026 form prints April 1, 2026. Section I is completed every year. Section II is for a first filing or a change in the last calendar year.
What happens if I file BOE-576-D late or unsigned?
The Assessor must estimate the value of your property from other information and add a 10 percent penalty under Code section 463. An unsigned statement is not validly filed, so the same penalty applies to it.
Where do I send BOE-576-D?
File the original with the Assessor, Los Angeles County, Marine and Aircraft Section, 500 W. Temple St., Rm. 250, Los Angeles, CA 90012-2770. The phone is 213.974.3119, and the Spanish line is 213.974.3211. The form names no other filing channel.
Do I need to attach my purchase invoice?
Only if the vessel exceeds 27 feet in length; then a copy of the purchase agreement or invoice must be submitted with the statement. Other attachments depend on your situation: loss reports, an LLC member list, or equipment schedules.
Who can sign the Vessel Property Statement?
The assessee, a duly appointed fiduciary, or a person authorized to sign for the assessee. Corporations, partnerships and LLCs have specific signers listed in the instructions. An employee or agent who is not a lawyer, CPA, public accountant, enrolled agent or fiduciary needs written authorization filed with the Assessor.
How do I claim the 4 percent assessment for a commercial vessel?
Use a different form. If your vessel is engaged exclusively in commercial fishing, oceanographic research or commercial passenger fishing as the instructions describe, get BOE-576-E from the Assessor and file it on or before February 15.
Can I fill out BOE-576-D 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 with the Assessor; you submit the original through the Assessor's channels.
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