Form BOE-560-C, the Mining Claim Production Report, is the statement that holders of mining claims file with the San Bernardino County Assessor-Recorder-County Clerk. It is one of the San Bernardino County property tax forms, and the 2025 version states that section 441(a) of the Revenue and Taxation Code requires it and that it is due 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 form and the Assessor's forms list are published by the county at arc.sbcounty.gov.
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What is BOE-560-C?
BOE-560-C, Mining Claim Production Report, is the statement a mining claim holder files with the San Bernardino County Assessor to report the claims held, any sales or purchases, the minerals recovered and the income from them, and any buildings or machinery on the claims.
The form is headed by the Assessor-Recorder-County Clerk and is labeled a 2025 official requirement under section 441(a) of the Revenue and Taxation Code (Code). It is not a public document: the Assessor holds the information secret under Code section 451, and it can be disclosed only to the District Attorney, the Grand Jury and the other agencies named in Code section 408. The report is subject to audit.
The form has two parts. The first page covers lines 1 to 13: name and address, claims held, quitclaims and abandonments, purchases and sales, mining history, the operating statement for the last calendar year, parcel number, patent status, filings with the Bureau of Land Management and National Forest notices, and buildings or machinery on the claims. The second page is a one-square-mile diagram on which you outline each claim, followed by the declaration by assessee.
The county lists other production reports separately: BOE-560-A, the Aggregate Production Report (Sand, Gravel, Limestone, Clay, and Similar Products), and BOE-560-B, the Mining Production Report (Diatomite, Iron, Rare Earths, Gold, Talc, Tungsten & Other Minerals). Personal property is reported on a Business Property Statement, not on this form.
Who needs to file BOE-560-C?
The holder or operator of mining claims in San Bernardino County to whom the Assessor sends this report files it. The form states that a report on it is required of you by section 441(a) of the Revenue and Taxation Code, and it is preprinted with the Assessor's records of the claims you hold (line 3), which you correct or complete.
Who signs the declaration:
- the assessee, a duly appointed fiduciary, or a person authorized to sign for the assessee;
- for a corporation, an officer, or an employee or agent designated in writing by the board of directors, by name or title;
- for a partnership, a partner or an authorized employee or agent;
- for a limited liability company (LLC), an LLC manager, a member where there is no manager, or an employee or agent designated by the manager or members.
An employee or agent who is not a member of the bar, a certified public accountant, a public accountant, an enrolled agent or a duly appointed fiduciary needs the assessee's written authorization filed with the Assessor.
This form does not report personal property. Personal property you own, other than stockpiles, and property belonging to others at the location on January 1 go on a Business Property Statement. Milling equipment, mining equipment, materials and supplies also go on that statement.
When to file BOE-560-C
File the report with the Assessor on or before April 1. The form is completed for the lien date shown at the top, and the declaration covers property owned, claimed, possessed, controlled or managed at 12:01 a.m. on January 1, 2025 on the 2025 version.
The report is prepared on a calendar year basis. If you prepare it before January 1, any change in real property between the preparation date and January 1 must be reported to the Assessor on a supplemental report.
Late filing has a stated consequence: the Assessor's Office will estimate the value of your property from other information in its possession and add a 10 percent penalty under Code Section 463. The same penalty applies to an unsigned report, which is not validly filed.
Documents you need
- Separate page with additional detail, only if the form space is not enough; attached schedules are considered part of the statement.
- Separate sheets for the claim diagram, only if the one-square-mile map on the form is not enough.
- Business Property Statement, filed separately and not attached, for personal property (excluding stockpiles), milling and mining equipment, materials and supplies.
- Supplemental report to the Assessor, only if you prepare the report before January 1 and real property changes before January 1.
- The assessee's written authorization, filed with the Assessor, when an employee or agent other than a member of the bar, CPA, public accountant, enrolled agent or fiduciary signs.
How to fill out BOE-560-C
Enter the lien date year
At the top of the form, fill in the year of the lien date for which the production report is made.
Check name and mailing address
Line 1: correct the preprinted name and mailing address. Individuals enter last name first, then first name and middle initial; partnerships show at least two partners; list any DBA name below the owner's name. Line 2: enter a telephone number where the Assessor can reach you or your representative.
Review the claims you hold
Line 3: check the claims listed as yours and describe any mining claim you hold if the Assessor has not. On line 4, check Yes or No for quitclaimed or abandoned claims and identify which ones.
Report purchases and sales
Line 5: for claims you acquired or sold since January 1 of last year, list the claim name, check Purchase or Sale, and enter the date and the price.
Answer the mining history questions
Line 6: check Yes or No for whether the claims were ever mined and, if yes, when. Line 7: if not mined in the past year, explain why not.
Complete the operating statement
Line 8: fill in the last calendar year, list each active claim, the minerals recovered on it, the quantity of each mineral and the income for each mineral. Attach a separate page if needed.
Enter parcel number and patent status
Line 9: show the Assessor's parcel or billing number if known. Line 10: check Yes or No for patented claims and name which ones.
Answer the filing notice questions
Line 11: check whether the notice of assessment work and intent to hold was filed with the federal Bureau of Land Management by last December 30th. Line 12: if a claim lies in a National Forest, check whether you filed notice of intention to operate.
List buildings and machinery
Line 13: check Yes or No. If Yes, in the table describe each item in detail, with date acquired, installed cost and the claims on which it is located.
Draw the claim diagram
On the second page, outline each claim on the one-square-mile diagram and show its name, section, township and range. Indicate whether each claim is lode or placer.
Complete the declaration by assessee
Enter the signer's typed or printed name and title, the ownership type (Proprietorship, Partnership, Corporation or Other), the legal entity name if not a DBA, the federal employer ID number and the preparer's name, address and telephone number.
Review, sign and download the PDF
Check every line and attachment, sign and date the declaration under penalty of perjury, then download or print the completed PDF from FillingPDF and file it with the Assessor as described under How to submit.
How to submit BOE-560-C
The form names one recipient, the Assessor, and prints no portal, fax or appointment rule. The completed and signed report is filed with the San Bernardino County Assessor-Recorder-County Clerk on or before April 1.
- Address printed on the form: Assessor-Recorder-County Clerk, 222 W. Hospitality Lane, 4th Floor, San Bernardino, CA 92415-0311. The website shown is arc.sbcounty.gov.
- Attachments: if more detail is needed, attach a separate page; attached schedules are treated as part of the statement. Use separate sheets for the map if necessary.
- Written authorization: when an employee or agent signs and is not a member of the bar, CPA, public accountant, enrolled agent or duly appointed fiduciary, the assessee's written authorization must be filed with the Assessor.
- Separate filing: personal property goes on a Business Property Statement, not with this report.
Sign the declaration before filing; an unsigned report is not validly filed. The form sets no fee for the report. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after April 1; the Assessor then estimates the value from other information and adds a 10 percent penalty under Code Section 463.
- Submitting the report unsigned or without completing the declaration by assessee; it is not validly filed and the late-filing penalty applies.
- Having an employee or agent sign without filing the assessee's written authorization with the Assessor, when the signer is not a lawyer, CPA, public accountant, enrolled agent or fiduciary.
- Listing personal property, milling or mining equipment, materials or supplies on this report instead of a Business Property Statement.
- Leaving the claim diagram without the name, section, township, range and lode or placer designation next to each claim.
- Entering the wrong year on line 8 instead of the last calendar year, or listing claims that were not active that year.
- Leaving line 5 blank after buying or selling a claim since January 1 of last year; the instructions require the section completed in detail.
- Writing partnership or corporation names incompletely: partnerships need at least two partner names, and corporation names must be complete rather than DBA names.
Frequently asked questions
What is the BOE-560-C Mining Claim Production Report?
BOE-560-C is the report a mining claim holder files with the San Bernardino County Assessor under section 441(a) of the Revenue and Taxation Code. It lists claims held, purchases and sales, minerals recovered, income, and buildings or machinery on the claims.
When is the BOE-560-C due?
On or before April 1. The form says that failure to file on time leads the Assessor's Office to estimate your property's value from other information and to add a 10 percent penalty under Code Section 463.
Is the information on the mining claim production report public?
No. The form states it is not a public document. The Assessor holds the information secret under Code section 451, and it can be disclosed only to the District Attorney, the Grand Jury and the other agencies specified in Code section 408.
Who can sign the BOE-560-C declaration?
The assessee, a duly appointed fiduciary, or an authorized person: an officer for a corporation, a partner for a partnership, or an LLC manager or member. Other employees or agents, except lawyers, CPAs, public accountants and enrolled agents, need written authorization filed with the Assessor.
Do I list equipment and personal property on BOE-560-C?
No. The instructions say personal property you own, other than stockpiles, and milling equipment, mining equipment, materials and supplies must be reported on a Business Property Statement. Buildings or machinery on claims are described on line 13 of this form.
What is the difference between BOE-560-C and BOE-560-B?
The county lists BOE-560-B as the Mining Production Report for diatomite, iron, rare earths, gold, talc, tungsten and other minerals, and BOE-560-A for aggregate products. BOE-560-C is the Mining Claim Production Report for holders of mining claims.
Where do I send the BOE-560-C?
File it with the Assessor-Recorder-County Clerk, whose address on the form is 222 W. Hospitality Lane, 4th Floor, San Bernardino, CA 92415-0311. The form names no other filing channel, so confirm any other option with the Assessor.
Can I fill out the BOE-560-C online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is independent of San Bernardino County and does not file the report; you file it with the Assessor yourself.
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