Form PP-48 / PP-49, Supplemental Schedule to Form 571-L Motion Picture and Television Industry, is the set of three schedules that the Los Angeles County Office of the Assessor requests, in addition to the Form 571-L statement, for a motion picture or television location. It is one of the Los Angeles County property tax forms for business property, and it collects the cost of production sets, artwork, media and equipment, plus industry awards and other companies at the site, as of the January 1 lien date. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the Assessor.
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What is PP-48 / PP-49?
Form PP-48 / PP-49, Supplemental Schedule to Form 571-L Motion Picture and Television Industry, is a Los Angeles County Assessor form with three schedules reporting production sets, artwork, media, equipment, industry awards and other companies at a motion picture or television location.
The Office of the Assessor requests this information in addition to the Form 571-L statement, pursuant to Sec. 441(d) of the R&T Code. The schedules are printed for 2026 and carry the revision mark REV. 12-25. Pages PP-48 (P1), (P2) and (P3) are the schedules; PP-49 (front and back) holds the supplemental instructions.
- Supplemental Schedule 1 reports costs on lines 1 to 31: television and motion picture production sets, artwork, new unused media, reels and cans, used media, black and white film, industry awards and equipment cost by calendar year of acquisition.
- Supplemental Schedule 2 has Part I, an inventory of industry awards (for example Oscars or Emmys), and Part II, an inventory of production sets including wardrobes and props.
- Supplemental Schedule 3 lists the other companies conducting business at the location, such as a production company renting a sound stage.
Sets appraised by the Real Estate Division are left out of Schedule 2, Part II. Other industries use their own supplemental schedules to Form 571-L, which the Assessor lists separately, for example B-158A for theaters and B-41 for the cable television industry. The total from Schedule 1, line 31, is carried to Part II, line 6, page (P1) of Form 571-L.
Who needs to file PP-48 / PP-49?
The main group is businesses in the motion picture and television industry that submit Form 571-L to the Los Angeles County Office of the Assessor and hold property at a location covered by these schedules. The Assessor requests the schedules in addition to the 571-L statement.
- File a separate schedule for each location.
- Report production sets, artwork, media, equipment and awards that are at that location.
- Complete Schedule 2, Part II, if you report production sets on Schedule 1.
- Complete Schedule 3 to list every other entity conducting business at your location on the lien date, for example a production company renting a sound stage.
Exclusions printed on the form: sets appraised by the Real Estate Division are not reported on Schedule 2, Part II, and line 11 asks only for black and white prints and film owned and located in Los Angeles County. The instructions say nothing about who may sign or file for another person, so check Form 571-L and the Assessor's page for representative rules.
When to file PP-48 / PP-49
Complete these schedules whenever you submit Form 571-L for a motion picture or television location, because the Assessor requests them in addition to the 571-L statement. Amounts are reported as of the January 1 lien date: the instructions use 12:01 a.m. January 1 for reels and cans, production sets and the other entities at your location. The form is printed for 2026 and has equipment cost rows for calendar years 2025 back to 2010, plus a Prior row. No separate due date is printed on the schedules, so check Form 571-L and the Assessor's forms page for the date that applies to your filing.
Documents you need
- Form 571-L statement: the Assessor requests these schedules in addition to it, and the Schedule 1, line 31 total is entered on Part II, line 6, page (P1) of Form 571-L.
- A separate schedule detailing equipment cost by year(s) of acquisition, for equipment reported on the "Prior" line (line 29).
- Additional cost-detail schedules, as needed, for the equipment cost reported on Schedule 1; the form says to attach schedules as needed.
- A separate Supplemental Schedule 1 to 3 set for each location, when you have property at more than one location.
How to fill out PP-48 / PP-49
Enter name, company number and location
At the top of each schedule, fill in NAME, Company No., LOCATION OF PROPERTY and Route. File a separate schedule for each location.
Report costs on Schedule 1, lines 1-5
Enter the cost of Television Production Sets in use (line 1), artwork (line 2), Motion Picture Production Sets in use (line 3) and new unused media (line 4). Line 5 is the total cost, adding lines 1 to 4.
Report sets by status on lines 6-8
Line 6: Television Production Sets still in production but idle, by length of idleness, with a total. Line 7: Motion Picture Production Sets by time since the production was completed. Line 8: Television Production Sets out of production, by time frame.
Enter counts and weights on lines 9-12
Line 9: reels and cans on hand as of 12:01 a.m. January 1. Line 10: used media such as videotapes, DVDs and CDs. Line 11: pounds of black and white prints and film owned and located in Los Angeles County. Line 12: number of industry awards from Schedule 2.
List equipment cost by acquisition year
Lines 13-30: enter equipment cost in the matching column (production and post-production, computerized video and audio, camera, grip and stage, or other equipment) for calendar years 2025 down to 2010. For "Prior" years, attach a separate schedule showing cost by year, and enter the total on line 30.
Total Schedule 1 on line 31
Add the totals on lines 5, 6, 7, 8 and 30. Enter the same figure on Part II, line 6, page (P1) of Form 571-L.
Inventory industry awards (Schedule 2, Part I)
For each award at this location, give the name of the production, year awarded, award category, name of winner, insured value and award type, and check the box for original or duplicate.
Inventory production sets (Schedule 2, Part II)
List each movie or television show with the cost of the set, including props and wardrobes, on hand at 12:01 a.m. January 1. If cost is unknown, report the insured value, and check the box for the set's status. Leave out sets appraised by the Real Estate Division.
List other companies (Schedule 3)
For every other entity doing business at the location on the lien date, enter the company name, production name if applicable, contact name and phone number, mailing address and length of lease if applicable.
Review and download the completed PDF
Check that each location has its own schedules, that the line 31 total matches Form 571-L and that any "Prior" equipment schedule is ready. Download or print the completed PDF from FillingPDF and assemble the package described under How to submit.
How to submit PP-48 / PP-49
The schedules go to the Los Angeles County Office of the Assessor together with Form 571-L; the form prints no separate address, portal or deadline of its own.
- With Form 571-L: The supplemental instructions say the Assessor requests this information in addition to submitting the 571-L statement, on the attached schedules.
- One schedule per location: File a separate schedule for each location.
- Attachments: For equipment acquired in "Prior" years, attach a separate schedule detailing cost by year(s) of acquisition. Cost-detail schedules may also be attached as needed.
- Assessor's page: The Assessor lists this form, and Form 571-L (BOE-571-L / ASSR-49), at https://assessor.lacounty.gov/forms; check there for how and where the 571-L package is filed.
FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Combining several locations on one set of schedules; the instructions say to file a separate schedule for each location.
- Reporting sets on Schedule 1 without completing Schedule 2, Inventory of Production Sets, which the form requires in that case.
- Entering "Prior" equipment as a single figure without attaching a separate schedule that details the cost by year(s) of acquisition.
- Leaving out expensed equipment, fully depreciated items, excise, sales or use taxes, freight-in or installation costs from equipment cost.
- Reporting color film or non-county property on line 11; it asks only for black and white prints and film, owned and located in Los Angeles County, in pounds.
- Counting reels, cans and sets on a date other than 12:01 a.m. January 1.
- Listing sets appraised by the Real Estate Division on Schedule 2, Part II, or leaving a set's cost blank when its insured value could be given.
- Adding the wrong lines on line 31; the instructions say to add lines 5, 6, 7, 8 and 30 and enter the same figure on Part II, line 6, page (P1) of Form 571-L.
Frequently asked questions
What is Form PP-48 / PP-49?
It is the Los Angeles County Office of the Assessor's Supplemental Schedule to Form 571-L Motion Picture and Television Industry. The Assessor requests it in addition to the 571-L statement to collect costs of production sets, artwork, media and equipment, plus awards and other companies at a location.
Do I file one PP-48 / PP-49 for each location?
Yes. The supplemental instructions say to file a separate schedule for each location. Name, company number, location of property and route are repeated at the top of Schedules 1, 2 and 3 so each set can be matched to its site.
Where does the line 31 total on Schedule 1 go?
Line 31 adds the totals on lines 5, 6, 7, 8 and 30. Enter the same figure on Part II, line 6, page (P1) of Form 571-L, so the two forms agree.
What goes on line 11, pounds of black and white film?
Report the weight, in pounds, of all black and white negatives, prints and film that you own and that are located in Los Angeles County. Report only black and white prints and film on this line.
How do I report production sets if I don't know their cost?
On Schedule 2, Part II, report the cost of sets on hand at 12:01 a.m. January 1, including props and wardrobes. If the costs are not known, report the insured value instead. Sets appraised by the Real Estate Division are not listed.
What date are the amounts reported as of?
The January 1 lien date. The instructions use 12:01 a.m. January 1 for reels and cans, production sets and the other entities conducting business at your location.
Who completes Supplemental Schedule 3?
Schedule 3 lists all other entities conducting business at your location on the lien date, for example a production company renting a sound stage. It asks for company name, production name, contact, mailing address and length of lease where applicable.
Can I fill out Form PP-48 / PP-49 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not connected to the Assessor, and does not file the form; you submit it with Form 571-L through the Assessor's channels.
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