The Change in Ownership Report Addenda for Lodging Properties (form BOE-441d) is the Sacramento County Assessor's request for extra information about a hotel or other lodging property after it changes hands. It is one of the Sacramento County property tax forms, and the Assessor sends it after receiving your Preliminary Change of Ownership Report. The form asks about the property's condition, the sale, revenues, expenses and personal property, and it must be returned within 20 days. 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 Sacramento County Assessor.
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What is BOE-441d?
The Change in Ownership Report Addenda for Lodging Properties, printed as "Addenda to Change in Ownership Report (Lodging)" and numbered BOE-441d, is a Sacramento County Assessor request for information about a lodging property that was transferred, used to help the Assessor estimate its value.
The Assessor's Property Transfer Section sends the form under Revenue and Taxation Code section 441(d), which the form says requires you to comply. It follows the Preliminary Change of Ownership Report: the Assessor writes that it has received that report and needs additional information. The printed request lists the property's street address, assessor's parcel number(s), account or assessment number(s), and the event date(s) and event type(s). An enclosure lists the specific information being requested and names the Assessor's employee to contact.
The addenda page asks for:
- the condition of the property at transfer and the cost of urgently required repairs;
- whether the property was bought from a friend or relative and whether a broker represented the seller;
- your opinion of current market value and any listing since the purchase;
- revenues by source (rooms, food, beverage, other), room nights, occupancy, ADR and REVPAR;
- departmental, undistributed and fixed expenses;
- the value of personal property and intangibles included in the transfer, and a signed certification.
The form states that information requested by the Assessor or furnished in the property statement is held secret under Revenue and Taxation Code section 451. It also explains what happens at an assessment appeal hearing if the request is not met.
Who needs to file BOE-441d?
The owner of a lodging property in Sacramento County who receives this request from the Assessor completes it. The form is addressed to the name and mailing address printed on it and asks you to correct them if needed. It is sent after the Assessor receives your Preliminary Change of Ownership Report.
Under the statute quoted on the form, the assessee or the assessee's designated representative transmits the requested information or records. The certification at the end is signed by the owner or an agent, who also prints a name and gives a daytime phone number and e-mail address.
The form is not a general application: the Assessor sends it for a specific property and event, shown at the top. If the request is made in conjunction with an assessment appeal hearing, the form also asks for the appeal application number(s), the applicant, the hearing date and the type(s) of assessment being appealed.
If you are uncertain what information is being requested, the form tells you to contact the Assessor's office employee named on the enclosure.
When to file BOE-441d
Complete and return the form within 20 days, as printed on the addenda page. The first page also shows a due date for the requested information, which the Assessor fills in.
If you need more time to comply, the form tells you to contact the Assessor's office employee whose name and contact information appear on the enclosure.
Timing matters most when the request is tied to an assessment appeal hearing. The form says that if you do not comply, or give only part of the information, the hearing may proceed as scheduled, be delayed, or be preceded by a prehearing conference. If you bring requested information to the hearing that you had not given the Assessor, the Assessor is entitled to a continuance to examine it. The form also warns that noncompliance may lead to an appearance before the Superior Court, and that noncompliance or a false statement may carry criminal misdemeanor penalties.
Documents you need
- A copy of the budget variance report and/or summary of operations in effect on the date of purchase, attached to the income section. If no copy is available, complete the revenue schedule on the form for the date of purchase.
- Summary of Operations, Budget Variance Report, Profit & Loss Statement and/or Pro Forma: the expenses section refers to these as the attached support for the figures you enter.
- Any additional information or records listed on the enclosure sent with the request, which the form says to read carefully.
How to fill out BOE-441d
Check the name and mailing address
Review the printed name and mailing address on the request and make any necessary corrections. The Assessor's section shows the property address, parcel number(s), account number(s), event date(s) and event type(s).
Complete the assessment appeal section
The form asks whether the request is made in conjunction with an assessment appeal hearing. If YES is marked, enter the appeal application number(s) if assigned, the applicant, the hearing date if scheduled, and the type(s) of assessment being appealed.
Describe condition and repairs
Mark the condition of the property at transfer: Good, Average, Fair or Poor. Enter the estimated cost of urgently required repairs and/or renovation, and explain "poor" and the repairs in the remarks section.
Answer the purchase questions
Mark whether the property was bought from a friend or relative and whether a broker represented the seller, with the broker's name and contact information. Enter your opinion of current market value (land and improvements), and whether you have listed the property since the purchase, with the asking price.
Attach or complete the income schedule
Attach the budget variance report and/or summary of operations in effect on the date of purchase. If none is available, fill in the schedule by source (Rooms, Food, Beverage, other) with rooms, room nights, occupancy %, actual and budget revenues, ADR and REVPAR.
Report room rate increases
Mark Yes, No or Proposed on whether the scheduled room rates have been increased since the purchase, and enter the percent increase if one applies.
Complete the expenses section
On the back, enter Actual, Budget and Anticipated amounts for departmental, undistributed and fixed charges, using the same time period as the revenues. Add expected occupancy, reserve for replacements and total expenses; leave out interest, amortization, depreciation and urgent repairs.
Value personal property and intangibles
Enter the value of furniture and appliances in the rooms, furniture, equipment and inventory, and Business Enterprise Value included in the sales price or transfer.
Add remarks and sign the certification
Use REMARKS for any required explanations. The owner or agent signs and dates the certification, prints their name and gives a daytime phone number and e-mail address.
Review and download the completed PDF
Check that figures match the attached reports, then download or print the completed PDF from FillingPDF and return it as described under How to submit.
How to submit BOE-441d
The addenda page says the form may be returned by mail or by email.
- By email: send it to [email protected].
- By mail: send it to Sacramento County Assessor, Real Property Division, 3636 American River Drive, Suite 200, Sacramento, CA 95864-5952.
The Assessor's forms page asks you to put the work unit or topic on the envelope and to include your name or business name, mailing address, business location if applicable, parcel number if known, and telephone number; without them the form may not be processed. The Assessor accepts forms submitted on the due date if they bear a valid and timely postmark. Because the U.S. Postal Service may not postmark mail the same day, the Assessor encourages you to mail early, ask the post office for a hand-stamped manual postmark, or use a service that gives proof of mailing.
Attach the budget variance report and/or summary of operations described under the income section. The office's phone number on the form is (916) 875-0750, and the Real Property Division line is (916) 875-0760. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Returning the form after the 20 days without first contacting the Assessor's employee named on the enclosure when you need more time.
- Leaving the revenue schedule blank without attaching the budget variance report or summary of operations in effect on the date of purchase.
- Including interest expense, amortization, depreciation or the urgent repairs and renovation in the expenses section; the form says not to.
- Reporting expenses for a different time period than the revenues on the front page; the form says they should correspond.
- Marking the condition of the property as "Poor" or listing urgent repair costs without an explanation in the remarks section.
- Leaving the printed name and mailing address uncorrected when they are wrong.
- Submitting the form without the owner's or agent's signature, date, daytime phone number, print name and e-mail address.
- Ignoring the request: the form warns of an appearance before the Superior Court and possible misdemeanor penalties for noncompliance or a false statement.
Frequently asked questions
What is the Change in Ownership Report Addenda for lodging properties?
It is form BOE-441d, a request for information from the Sacramento County Assessor about a transferred lodging property. It asks about condition, sale circumstances, revenues, expenses and personal property, and follows the Preliminary Change of Ownership Report you already filed.
How long do I have to return form BOE-441d?
The addenda page says to complete and return it within 20 days. The request also shows a due date for the requested information. If you need more time, contact the Assessor's employee named on the enclosure.
Where do I send the lodging addenda to the Assessor?
The form says it may be returned by mail or by email at [email protected]. The mailing address is Sacramento County Assessor, Real Property Division, 3636 American River Drive, Suite 200, Sacramento, CA 95864-5952.
What do I attach to the lodging addenda?
Attach a copy of the budget variance report and/or summary of operations in effect on the date of purchase. If you cannot, complete the revenue schedule on the form. The expenses section also refers to an attached summary of operations, profit and loss statement or pro forma.
What happens if I do not respond to the Assessor's request?
The form states that you may be asked to appear before the Superior Court, and that noncompliance or a false statement may carry criminal misdemeanor penalties. If an appeal hearing is pending, it may proceed, be delayed or follow a prehearing conference.
Is the information I give kept confidential?
Yes. The form says all information requested by the Assessor or furnished in the property statement is held secret by the assessor under Revenue and Taxation Code section 451.
Which expenses should I leave out?
Do not include interest expense, amortization, depreciation, or the urgent repairs and renovation listed on the front page. Expenses should cover the same time period as the revenues reported on the front.
Can I fill out form BOE-441d online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Sacramento County Assessor and does not submit the form; you return it by mail or email as the form directs.
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