Form RP-962, the Utility Water Company Property Statement, is the report that the Los Angeles County Office of the Assessor requires from a water utility for each water system located in the county. It is one of the Los Angeles County property tax forms the Assessor publishes, and the form says it must be filed with the Assessor on or before April 1. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The Assessor publishes the original PDF and lists it among its forms at assessor.lacounty.gov/forms.
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What is RP-962?
Form RP-962, Utility Water Company Property Statement, is the annual property statement a water utility files with the Los Angeles County Office of the Assessor to report the plant, income data and other property of each water system it operates in the county.\n\nThe form states that the report is required by Section 441 of the Revenue and Taxation Code. If it is not filed on time, the Assessor's office must estimate the value of the property from other information it holds. The statement is not a public document: the Assessor holds it secret under Sec. 451 of the Revenue and Taxation Code, and it can be disclosed only to the district attorney, the grand jury and the other agencies specified in Sec. 408.\n\nThe statement has these parts:\n- Items 1 to 3: the name of the person or corporation, the location of each water system and a local phone number.\n- Schedule A-4 and Schedule A-4a: utility plant in service by account, from intangible plant through undistributed items, plus reserve for depreciation and related accounts.\n- Income-statement data for the current year and the preceding 4 years, and system counts such as wells, hydrants, services and meters.\n- Three questions under Property Owned by Others.\n- A certification under penalty of perjury.\n\nAttached schedules are considered part of the statement. For accounting terms, the form refers to the Uniform Classification of Accounts for Water Corporations prescribed by the Public Utilities Commission.
Who needs to file RP-962?
A person or corporation that operates a water system located in Los Angeles County and is required by Section 441 of the Revenue and Taxation Code to report on this form files it with the Assessor. The form is worded as a requirement addressed to the water utility, and it says a separate statement must be filed for each system located in the county.\n\nHow systems are counted: each system that is not connected to another system by pipelines or canals is treated as a unit for appraisal purposes.\n\nWho signs: the form is signed by the taxpayer, with a title and date, and an incorporated filer also writes its complete corporate name. If someone other than the taxpayer prepares it, that preparer adds a signature and address; the declaration then rests on all the information the signer has knowledge of.\n\nThe Assessor's forms page also lists a separate form titled BOE-540-S, Mutual or Private Water Company Property Statement. Check the form titles and the Assessor's instructions to confirm that RP-962 is the one that applies to your company.
When to file RP-962
File the statement with the Assessor on or before April 1. The form says that failing to file on time forces the Assessor's office to estimate the value of your property from other information in its possession.\n\nThe statement covers all property at the reported location that you owned, claimed, possessed, controlled or managed at 12:01 a.m. on January 1 of the year printed in the "20___" blanks, and the Property Owned by Others questions are also asked as of 12:01 a.m. on January 1. Schedule A-4 is dated by the "as of" blank in its heading.\n\nThe form sets no separate renewal cycle: it is the annual statement, and a separate one is needed for each system in the county.
Documents you need
- A separate schedule listing the name and address of the consignor, quantity, description and total amount to be remitted, only if you answer Yes to holding merchandise or other personal property on consignment at 12:01 a.m. on January 1.
- A separate schedule listing the name and address of the owner or lessor, description, year constructed, cost if purchased and rental, only if you answer Yes to holding equipment belonging to others on a loan, rental or lease basis at 12:01 a.m. on January 1.
- A separate schedule listing the name and address of the owner and a brief description of the business, only if you answer Yes to others doing business on your premises.
- A schedule listing parcel numbers, only if additional space is needed to identify, by Assessor's Identification Number, the land on which your property sits when that land is owned by you.
- Optionally, your annual report to the State Public Utilities Commission, which a company may file with this statement in place of all data except the licensed and unlicensed transportation equipment split, the preceding 4 years income data and the three Property Owned by Others questions.
How to fill out RP-962
Enter the statement year and as-of date
Write the year in the "20___" blanks of the title and certification, and the date in the "as of" blank in the Schedule A-4 heading. The property is reported as of 12:01 a.m. on January 1.
Complete Item 1 and correct printed data
Enter the person or corporation name, DBA, mailing address, city and state, and ZIP code. Make any necessary corrections to the printed name, mailing address and property location.
Describe each water system in Item 2
List the location of each water system. File a separate statement for each system located in the county; a system not connected to another by pipelines or canals is one unit.
Add your local phone number
In Item 3, enter your local phone number.
Fill in Schedule A-4 plant accounts
For each account from 301 through 379, enter the balance at beginning of year, charges to capital accounts, retired property, sales, adjustments and other credits, and the balance at end of year. Omit cents and complete each total line, such as Total intangible plant and Total general plant.
Complete Schedule A-4a continuation
Carry the totals forward and complete VIII, Undistributed Items (accounts 390 to 392), the totals, Reserve for Depreciation, Historical Cost Less Depreciation, and accounts 100.3, 131, 241, 258 and 265.
Enter income data and system counts
Fill in operating revenues, the unemployment and old-age retirement tax lines and operating expenses for the current year and the preceding 4 years. Then enter the number of wells, pumps, hydrants, services, meters, storage capacity, feet of mains and quantity of water sold.
Answer the Property Owned by Others questions
Mark YES or NO for consigned property, equipment held on loan, rental or lease, and others doing business on your premises. Prepare a separate schedule for every Yes answer.
Identify the parcels for your property
For property on land you own, identify it by the Assessor's Identification Number of the land. If you need more space, attach a schedule that lists the parcel numbers.
Sign the certification
Sign, add your title and date, and write the complete corporate name if incorporated. If someone other than the taxpayer prepared the statement, that person adds a signature and address.
Review and download the completed PDF
Check the year, the totals and the attachments, then download or print the completed PDF from FillingPDF and file it with the Assessor by April 1.
How to submit RP-962
The form says to file the completed statement with the Assessor on or before April 1. It prints no mailing address, online portal or appointment rule, so confirm the filing channel with the Los Angeles County Office of the Assessor, which lists Form RP-962 on its forms page at https://assessor.lacounty.gov/forms.\n\nWhat to include in the package:\n- The signed statement. Sign and date the certification; an incorporated filer adds its complete corporate name, and a preparer other than the taxpayer adds a signature and address.\n- Schedules the form calls for. A separate schedule for each Yes answer under Property Owned by Others, and a schedule listing parcel numbers if the space on the form is not enough.\n- A separate statement per system. File one statement for each water system located in the county.\n- Optional annual report. A company may file its annual report to the Public Utilities Commission in place of most data, as described under required documents.\n\nFillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after April 1; the form says late filing compels the Assessor to estimate the value of your property from other information it has.
- Filing one statement for several water systems in the county when the form requires a separate statement for each system.
- Leaving a Property Owned by Others question unanswered; the three questions are required even if you file your Public Utilities Commission annual report instead.
- Answering Yes to consignment, leased equipment or other businesses on your premises without attaching the separate schedule the form asks for.
- Not correcting the printed name, mailing address or property location when they are wrong; the form asks you to make necessary corrections.
- Filing the Public Utilities Commission annual report without the licensed and unlicensed transportation equipment split and the preceding 4 years income data.
- Not identifying property on land you own by the Assessor's Identification Number of that land, or not attaching a parcel number schedule when space runs out.
- Signing without the corporate name for an incorporated filer, or without a preparer's signature and address when someone other than the taxpayer prepared the statement.
Frequently asked questions
What is Form RP-962?
Form RP-962, the Utility Water Company Property Statement, is the report a water utility files with the Los Angeles County Office of the Assessor for each water system in the county. The form says it is required by Section 441 of the Revenue and Taxation Code.
When is Form RP-962 due?
On or before April 1. The form states that failure to file on time compels the Assessor's office to estimate the value of your property from other information in its possession. The property is reported as of 12:01 a.m. on January 1.
Do I file one RP-962 or one per water system?
File a separate statement for each system located in Los Angeles County. The instructions treat each system that is not connected to another system by pipelines or canals as one unit for appraisal purposes.
Can I file my Public Utilities Commission annual report instead?
Partly. A company may file its annual report to the Public Utilities Commission with the statement in place of all data except the licensed and unlicensed transportation equipment split, the preceding 4 years income data and the three Property Owned by Others questions.
Is the information on the statement public?
No. The form says the statement is not a public document and that the Assessor holds the information secret under Sec. 451 of the Revenue and Taxation Code. It can be disclosed only to the district attorney, the grand jury and the agencies specified in Sec. 408.
Can I fill out Form RP-962 online?
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 file it with the Los Angeles County Assessor through the Assessor's channels.
Is Form RP-962 part of Los Angeles County property tax filings?
It is one of the forms the Los Angeles County Office of the Assessor publishes for property reporting. The Assessor uses the statement to value utility water company property, and it is filed with the Assessor, not with a tax collector.
Who can sign Form RP-962?
The taxpayer signs with a title and date, and an incorporated filer writes its complete corporate name. If someone else prepared the statement, that preparer adds a signature and address, and the declaration is based on the information the signer knows.
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