The Change in Ownership Report Addenda Multi-Residential Properties is the questionnaire the Sacramento County Assessor sends with a Revenue and Taxation Code section 441(d) request for information after it receives a Preliminary Change of Ownership Report. It is one of the Sacramento County property tax forms, and the enclosure asks for the property's condition, a rent roll, income and expenses, and personal property values at the time of transfer. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the PDF itself is published by the Assessor at the official URL.
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What is BOE-441d?
The Change in Ownership Report Addenda Multi-Residential Properties is a Sacramento County Assessor form, sent with a request for information under Revenue and Taxation Code section 441(d), on which the owner of a multi-residential property reports rents, income, expenses and personal property at transfer.
The PDF has two parts. The first two pages are the Assessor's BOE-441d request for information (REV. 02 (05-23)) from the Property Transfer Section. It prints the date of the request, the due date for the requested information, the parcel and account numbers, and the event date and type. It also quotes section 441(d), which says the request requires you to comply, and states that information given to the assessor is held secret under Revenue and Taxation Code section 451.
The second part is the Change in Ownership Enclosure (Multi-Residential). It says the Office of the Assessor has received your Preliminary Change of Ownership Report and wants more information on the property. The enclosure asks about the condition of the property at transfer, repairs, whether the sale was between friends or relatives, broker representation, current market value and any later listing. It then collects a rent roll, an income and expense (operating) statement and the value of personal property and intangibles included in the transfer.
The request can also be made in conjunction with an assessment appeal hearing, and the form has a section for the appeal details.
Who needs to file BOE-441d?
The owner of a multi-residential property who receives this request from the Sacramento County Assessor completes it. The enclosure is sent to people whose Preliminary Change of Ownership Report the Assessor has already received.
Who may complete and return it:
- The assessee, or the assessee's designated representative, who transmits the requested information or records under section 441(d).
- An owner or an agent: the signature block reads "Signature of Owner or Agent".
- An owner-builder or owner-developer of new construction that is sold to a third party, built on behalf of a third party, or built to be sold to a third party. Section 441(d)(3) applies to them as well, and the request covers the total consideration paid or provided by or for the purchaser.
If you are not the person named on the request, make corrections to the printed name and mailing address on page 1. If you are unsure what is being requested, contact the Assessor's office employee whose name and contact information appear on the enclosure.
You complete this form only after the Assessor sends it. The Assessor forms page notes that every California county has its own forms, so a property located in another county needs that county's Assessor.
When to file BOE-441d
Return the form within 20 days of the Assessor's request: the enclosure is headed "Complete and return within 20 days". The request page also prints a Date of Request and a Due Date for Requested Information, so check both on your copy. If you need more time, contact the Assessor's office employee named on the enclosure.
Owner-builders and owner-developers of new construction described in section 441(d)(3) must provide all information and records on the property within 45 days of receiving the Assessor's written request.
The Assessor's forms page says it accepts filings submitted on the due date if they carry a valid and timely postmark. It adds that mail may not receive a same-day postmark and encourages mailing early, asking for a hand-stamped manual postmark, or using proof of mailing.
If the request relates to an assessment appeal hearing, the form states that answering before the hearing or prehearing conference matters, as described in the request.
Documents you need
- A copy of the rent schedule in effect on the date of purchase. If a copy is not available, complete the rent roll table on the form for the date of purchase.
- A separate rent roll for non-residential tenant spaces, only if the property is mixed-use.
- A copy of the actual and/or anticipated income and expense statement, only if you choose the "See attached copy" option instead of itemizing on the form.
- Prior owner's actual income and expense figures, if they are available, in addition to your anticipated annual figures at the time of purchase.
How to fill out BOE-441d
Check the request page details
On the BOE-441d request page, correct the printed name and mailing address if needed. Note the date of request, the due date for the requested information, the parcel and account numbers, and the event date and type.
Answer the appeal hearing question
Check NO or YES for whether the request is being made in conjunction with an assessment appeal hearing. If YES, enter the Assessment Appeal Application number(s), the applicant, the hearing date if scheduled, and the type(s) of assessment(s) being appealed.
Describe condition and repair costs
On the enclosure, check Good, Average, Fair or Poor for the condition at transfer, and explain Poor in the remarks section on the back. Enter the estimated cost of repairs or renovation urgently required at transfer, explained in the remarks.
Answer the sale questions
Check whether the property was purchased from a friend or relative and whether a real estate broker represented the seller; if so, give the broker's name and phone or email. Enter your opinion of current market value and say whether you have listed the property since the purchase, with the asking price.
Attach or complete the rent roll
Attach the rent schedule in effect on the date of purchase. If you cannot, complete the schedule: number of units, bedrooms, baths, rooms, monthly rent (unfurnished or furnished), comments, and occupied and vacant counts. Include owner, manager and employee units, and use a separate rent roll for non-residential spaces.
Report rent increases and vacancy
Check Yes, No or Proposed to say whether scheduled rents have increased since the purchase, and enter the percent increase. Enter the expected vacancy rate as a percentage.
Choose how to report income and expenses
On the back, choose one option: expenses only as $ per unit or % of gross scheduled rent, an attached income and expense statement, or the itemized table. If the figures are actual, enter the time period.
Enter the income lines
In the itemized table, give Actual or Anticipated amounts and comments for gross unit rents, parking income, gross income, vacancy and collection loss, effective gross income, other income and total income.
Enter the expense lines
Report management, payroll or onsite manager, administrative, marketing, utilities, repairs and maintenance, contracted services, cleaning or turnover, property taxes, insurance, other and reserve for replacements. Then enter total expenses and net operating income, leaving out interest, amortization, depreciation and the urgent repairs.
Report personal property values
Enter the value of furniture and appliances in the apartment units (not built-in appliances), furniture and equipment in the common area, and any business enterprise value or other intangibles included in the sales price or transfer.
Add remarks and sign
Use the remarks section for explanations the form calls for. Sign and date the certification, and enter your daytime phone number, printed name and e-mail address.
Review and download the completed PDF
Check that every question is answered and the attachments are ready. Download or print the completed PDF from FillingPDF, then return it as described under How to submit.
How to submit BOE-441d
The enclosure says you may return the form by mail or by email.
- By email: send the completed form to [email protected].
- By mail: send it to the Sacramento County Assessor's Property Transfer Section at the address printed on the request: 3636 American River Drive, Suite 200, Sacramento, CA 95864-5952. The Assessor's forms page asks you to write the work unit or topic on the envelope.
For questions, the request lists phone (916) 875-0750 and fax (916) 875-0755, and the Assessor's website is https://assessor.saccounty.gov.
Include your name or business name, mailing address, telephone number and parcel number, as the Assessor's forms page asks, so the form can be processed. Attach the rent schedule and any income and expense statements the form calls for.
The form names no fee. Forms that rely on a postmark should be mailed early, as explained under When to file. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Not correcting the printed name and mailing address on page 1 when they are wrong.
- Returning the form after the 20-day period, or without contacting the Assessor's named employee when you need more time.
- Leaving out units occupied by the owner, manager or employees from the rent roll; the form says to include them.
- Submitting a mixed-use property without a separate rent roll for the non-residential tenant spaces.
- Including interest expense, amortization, depreciation or the urgent repairs listed on the front in the expenses; the form excludes them.
- Checking "Poor" for the property's condition without explaining it in the remarks section on the back.
- Leaving the certification unsigned or undated; the form asks for signature of owner or agent, date, daytime phone number, printed name and e-mail address.
- Counting on a same-day postmark when mailing on the due date; the Assessor says mail may not receive one.
Frequently asked questions
What is the Change in Ownership Report Addenda for multi-residential properties?
It is a Sacramento County Assessor form sent with a section 441(d) request for information after the Assessor receives your Preliminary Change of Ownership Report. It collects property condition, rent roll, income and expenses, and personal property values at transfer.
How long do I have to return the Sacramento County change in ownership addenda?
The enclosure says to complete and return it within 20 days. Your request page also prints a due date, and you can contact the Assessor employee named on the enclosure if you need more time. Owner-builders of new construction have 45 days under section 441(d)(3).
Is this one of the Sacramento County property tax forms I must complete?
It is a Sacramento County Assessor form, and the request states that section 441(d) requires you to comply. It is completed only when the Assessor sends it to you. Failing to comply can lead to appearing before the Superior Court.
Where do I send the completed form?
By mail or email. Email it to [email protected], or mail it to the Assessor's Property Transfer Section, 3636 American River Drive, Suite 200, Sacramento, CA 95864-5952, with the work unit or topic on the envelope as the Assessor's forms page asks.
Do I have to attach a rent roll?
Yes, attach a copy of the rent schedule in effect on the date of purchase. If you do not have a copy, complete the schedule on the form for the purchase date. A mixed-use property also needs a separate rent roll for non-residential tenant spaces.
What happens if I do not answer the request?
The request warns that you may be asked to appear before the Superior Court (Revenue and Taxation Code section 468). Noncompliance or a false statement may carry misdemeanor penalties (sections 461 and 462). If an appeal hearing is involved, it may proceed, be delayed or have a prehearing conference.
Is the information I provide kept private?
The request states that 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.
Can I fill out this form online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with the Sacramento County Assessor, and does not file the form; you return it by mail or email.
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