Form BOE-576-E, Affidavit for 4 Percent Assessment Vessels, is the affidavit a vessel owner files with the Assessor to request that a qualifying vessel be assessed at 4 percent of its full cash value. It is one of the forms published by the Los Angeles County Assessor, and the printed title reads "Affidavit for 4 Percent Assessment of Certain Vessels". It applies to vessels documented by the United States Coast Guard or registered by the California Department of Motor Vehicles that are used exclusively in the activities the form lists. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original is published by the agency.
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What is BOE-576-E?
Form BOE-576-E, Affidavit for 4 Percent Assessment Vessels, is the sworn statement a vessel owner files with the Assessor to claim assessment of a qualifying vessel at 4 percent of its full cash value instead of the standard assessment.
The form restates the rule from Revenue and Taxation Code section 227: a documented vessel is assessed at 4 percent of its full cash value only if it is engaged or employed exclusively in one of three activities. These are the taking and possession of fish or other living resource of the sea for commercial purposes, instruction or research studies as an oceanographic research vessel, and carrying or transporting seven or more people for hire for commercial passenger fishing purposes while holding a current United States Coast Guard certificate of inspection.
On the form, the owner identifies the vessel by its United States Coast Guard documentation (item 1) or its California Department of Motor Vehicles registration (item 2), checks the activity (items 3 to 5), says whether the vessel was used for anything else in the preceding calendar year (item 6), and signs a certification under penalty of perjury under California law.
The reduction is not automatic. Section 275.5, quoted on page 2 of the form, ties the full benefit to the filing date and allows 80 percent of the reduction for a late affidavit. The form states that the document is subject to public inspection. It is a different document from Form BOE-576-D, Vessel Property Statement, which the Assessor lists separately.
Who needs to file BOE-576-E?
Owners of a vessel that is documented by the United States Coast Guard, or registered by the California Department of Motor Vehicles, and who want it assessed at 4 percent file this affidavit with the Assessor. The applicant may be a person or an organization; the form has a line for a corporation, partnership or DBA.
The vessel must be engaged or employed exclusively in at least one of these activities:
- Taking and possession of fish or other living resource of the sea for commercial purposes (item 3).
- Instruction or research studies as an oceanographic research vessel (item 4).
- Carrying or transporting seven or more people for hire for commercial passenger fishing purposes, with a current United States Coast Guard certificate of inspection (item 5).
A vessel carrying passengers for fishing is not treated as engaged in other activities only because it is used occasionally for dive, tour or whale-watching purposes. The form defines "occasionally" as 15 percent or less of the total operating time logged for the immediately preceding assessment year.
Item 6 asks whether the vessel was used for any other activity during the preceding calendar year, and the applicant must describe it and the number of days if so. The form does not address who may sign for an owner other than the applicant.
When to file BOE-576-E
To receive the full benefit of the reduced assessment, file the affidavit with the Assessor by February 15. Revenue and Taxation Code section 275.5, quoted on the form, sets the cutoff at 5 p.m. on February 15 of the calendar year in which the fiscal year begins.
If the affidavit is filed between February 16 and August 1, only 80 percent of the reduced assessment is available. The statute describes this as a reduction equal to 80 percent of the reduction that would have been allowed had the affidavit been timely filed. The form prints no relief for an affidavit filed after August 1.
The top of the form has a line for the year ("20 ___"), so complete it for the year in which you are claiming the reduced assessment.
Documents you need
- For item 4 (oceanographic research vessel): evidence of official classification by the United States Department of Homeland Security or Coast Guard.
- For item 4: a contract, statement or agreement from a recognized college, university, government agency, private foundation or organization outlining the nature of the research and its time duration.
- For item 5 (seven or more people for hire for commercial passenger fishing): a copy of the current certificate of inspection issued by the United States Coast Guard.
- For item 6, if you answer Yes: a description of the other activity and the number of days the vessel was used in it, written on the form.
How to fill out BOE-576-E
Enter the year and applicant details
Write the year in the "20 ___" line at the top. In the name and mailing address block, make any necessary corrections to the printed information, and complete the applicant name (last, first, middle initial), Assessor's parcel/assessment number, corporation, partnership or DBA, address, city, state and ZIP.
Identify a Coast Guard documented vessel
In item 1, check the box if the owner holds a vessel documented by the United States Coast Guard. Enter the vessel name, port of documentation and documented vessel number.
Or identify a DMV registered vessel
In item 2, check the box if the vessel is registered by the California Department of Motor Vehicles and enter the CF number.
Check the exclusive activity
Check item 3 (commercial taking of fish or other living resource of the sea), item 4 (oceanographic research vessel) or item 5 (carrying seven or more people for hire for commercial passenger fishing). The vessel must be engaged or employed exclusively in the activity.
Attach the required evidence
For item 4, attach evidence of official classification and the research contract, statement or agreement. For item 5, attach a copy of the current United States Coast Guard certificate of inspection.
Answer the other-use question
In item 6, check Yes or No for whether the vessel was used for any other activity during the preceding calendar year. If Yes, describe the activity and the number of days used.
Enter the Fish & Game Boat Number
If you checked item 3 or item 5, provide the Fish & Game Boat Number in the space below item 6.
Sign the certification
Under the certification under penalty of perjury, enter the applicant's signature, title and date.
Add a contact person
Enter the name, e-mail address and daytime telephone of the person the Assessor should contact during normal business hours for additional information.
Review and download the completed PDF
Check that the vessel identification, activity box and attachments match, then download or print the completed PDF from FillingPDF and file it as described under How to submit.
How to submit BOE-576-E
The form instructs you to file the signed affidavit with the Assessor; it prints no mailing address, portal or office hours of its own.
- With the Assessor: file the completed and signed Form BOE-576-E with the Los Angeles County Office of the Assessor, together with any attachments required by the items you checked.
- Where to find the office details: the Assessor lists this form on its forms page at https://assessor.lacounty.gov/forms; use the Assessor's channels for the filing address or method.
Check the dates first: the affidavit must be filed by February 15 for the full benefit, and between February 16 and August 1 for 80 percent of it. Attach the evidence the form asks for: the Coast Guard or Department of Homeland Security classification and the research contract, statement or agreement for item 4, and a copy of the Coast Guard certificate of inspection for item 5. The form is subject to public inspection. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Filing after February 15 and expecting the full reduced assessment; an affidavit filed between February 16 and August 1 earns only 80 percent of it.
- Checking item 4 without attaching evidence of official classification by the United States Department of Homeland Security or Coast Guard and the research contract, statement or agreement.
- Checking item 5 without attaching a copy of the current United States Coast Guard certificate of inspection.
- Claiming the vessel is used exclusively in a qualifying activity while using it for dive, tour or whale-watching purposes more than 15 percent of the total operating time logged for the preceding assessment year.
- Answering Yes to item 6 without describing the other activity and the number of days it was used.
- Leaving the Fish & Game Boat Number blank when item 3 or item 5 is checked.
- Skipping the correction of the printed name and mailing address when they are wrong.
- Submitting the affidavit without the applicant's signature, title and date in the certification.
Frequently asked questions
What is Form BOE-576-E used for?
Form BOE-576-E is the affidavit a vessel owner files with the Assessor to have a qualifying vessel assessed at 4 percent of its full cash value. The vessel must be used exclusively for commercial fishing, oceanographic research, or commercial passenger fishing carrying seven or more people for hire.
When is the deadline to file Form BOE-576-E?
File by February 15 to receive the full benefit of the reduced assessment. If you file between February 16 and August 1, 80 percent of the reduced assessment is available. The form prints no relief for filings after August 1.
Where do I file Form BOE-576-E with the Los Angeles County Assessor?
The form says to file the affidavit with the Assessor but prints no address or portal. The Los Angeles County Office of the Assessor lists the form at https://assessor.lacounty.gov/forms, so use the Assessor's channels for the filing method.
What do I attach to Form BOE-576-E?
It depends on the item checked. For item 4, attach evidence of official classification by Homeland Security or the Coast Guard plus a research contract, statement or agreement. For item 5, attach a copy of the current Coast Guard certificate of inspection.
Can my vessel also be used for dive or whale-watching trips?
Only occasionally, and only for a passenger fishing vessel under item 5. The form defines occasionally as 15 percent or less of the total operating time logged for the immediately preceding assessment year.
Do I need a Coast Guard documented vessel to use this form?
No. Item 1 is for a vessel documented by the United States Coast Guard, and item 2 is for a vessel registered by the California Department of Motor Vehicles, for which you enter the CF number. Complete the one that applies.
Is the Fish & Game Boat Number always required?
No. The form asks for it only if item 3 or item 5 is checked. It does not request that number when only item 4, the oceanographic research vessel option, is checked.
Can I fill out Form BOE-576-E online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the affidavit; you file it with the Assessor through the Assessor's channels.
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