Form BOE-571-L is the 2026 Business Property Statement issued by the San Bernardino County Assessor-Recorder-County Clerk, on which a business declares the cost of its property and related property information as of 12:01 a.m., January 1, 2026. It is one of the San Bernardino County property tax forms for businesses, and the form says to file it by April 1, 2026. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the county at arc.sbcounty.gov.
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What is BOE-571-L?
Form BOE-571-L, Business Property Statement, is the San Bernardino County Assessor-Recorder-County Clerk's declaration of costs and other related property information for a business location, reported as of 12:01 a.m., January 1, 2026.
The form has several parts:
- Part I, General Information: type of business, contact details, land and deed ownership, start date at the location, accounting records location and a question about a change in controlling interest.
- Part II, Declaration of Property Belonging to You: costs for supplies, equipment, equipment out on lease, buildings and improvements, and construction in progress.
- Part III, Declaration of Property Belonging to Others: leased equipment, lease-purchase option equipment, capitalized lease equipment, vending equipment, other businesses and government-owned property. Write "NONE" if there is none.
- Schedule A (lines 9–44): cost detail for equipment by calendar year of acquisition.
- Schedule B (lines 45–70): cost detail for buildings, building improvements, leasehold improvements, land improvements, and land and land development.
- Ownership Declaration by Assessee: a signed declaration under penalty of perjury under California law.
The county also publishes BOE-571-D, a supplemental schedule for monthly acquisitions and disposals of property reported on Schedule B, and lists separate property statements for other property types, such as the Aircraft Property Statement (BOE-577). The county's instructions for the 2026 form are posted on its forms page.
Who needs to file BOE-571-L?
The assessee, meaning the person or business named on the statement, files Form BOE-571-L for business property it owns, claims, possesses, controls or manages at 12:01 a.m. on January 1, 2026. The declaration at the end of the form describes this scope.
- File a separate statement for each business location; the form says so at the top.
- The form is completed for a proprietorship, partnership, corporation or other type of entity; you check the type in the ownership declaration.
- An authorized agent may sign for the assessee. The form refers agents to page 7 for the Declaration By Assessee instructions.
- If an individual or legal entity acquired a "controlling interest" in the business entity during 2025, and the entity also owned California real property at that time, the filer must also submit form BOE-100-B, Statement of Change in Control and Ownership of Legal Entities, to the State Board of Equalization.
The county lists other property statements for specific property types, such as aircraft (BOE-577), power plants (BOE-571-C), wind generation (BOE-571-W) and right-of-way property (BOE-571-RW). Check the instructions if your property falls into one of those categories.
When to file BOE-571-L
The form is marked "File return by April 1, 2026." It reports the cost of property and related information as of 12:01 a.m., January 1, 2026, and Part I, line g asks about changes in ownership during the period January 1, 2025 through December 31, 2025.
The ownership declaration must be completed and signed; the form warns that failing to do so may result in penalties. It also says the statement is subject to audit. The related schedule BOE-571-D covers acquisitions and disposals for January 1, 2025 through December 31, 2025. The form prints no processing time. For other timing questions, call the Assessor-Recorder-County Clerk at (909) 382-3220.
Documents you need
- The original Form BOE-571-L; the form says copies will not be accepted.
- A schedule for any adjustment to cost reported in Part II, as the form directs.
- A schedule for equipment out on lease, rent or conditional sale to others (Part II, line 3).
- A schedule for construction in progress (Part II, line 5).
- A separate schedule showing detail by year of acquisition for the "Prior" lines on Schedule A (lines 16, 30, 31 and 43) and Schedule B (line 67).
- Form BOE-100-B, Statement of Change in Control and Ownership of Legal Entities, only if you answer YES to both Part I, line g(1) and g(2).
- BOE-571-D, the county's supplemental schedule for monthly acquisitions and disposals of property reported on Schedule B, where the county's instructions call for it.
How to fill out BOE-571-L
Confirm the location and mailing details
Enter the street and city of the business property; file a separate statement for each location. Make any necessary corrections to the printed name and mailing address.
Complete Part I, lines a and b
On line a enter the type of business. On line b enter the local telephone number, fax number and email address.
Answer land and start-date questions
Line c: check YES or NO for owning the land, and if YES whether the name on the deed is recorded as shown. Line d: enter the date you started business at this location and any former business name or location.
Enter accounting records and contact
Line e: enter the location of the general ledger and related accounting records, including ZIP code. Line f: enter the name and telephone number of the authorized contact at that location.
Answer the controlling interest question
Line g covers January 1, 2025 through December 31, 2025. Answer (1) and (2); if both are YES, submit form BOE-100-B to the State Board of Equalization.
Fill in Schedule A equipment costs
On lines 9–44 enter cost by calendar year of acquisition in each equipment column, including expensed and fully depreciated items. Add the totals on line 33 and carry that figure to Part II, line 2.
Fill in Schedule B building and land costs
On lines 45–68 enter costs by year for structures, fixtures, land improvements, and land and land development. Enter the total on line 69 and on Part II, line 4, then answer line 70 on tenant improvement allowances.
Complete Part II cost declaration
Enter costs, omitting cents, for supplies, equipment, equipment out on lease, buildings and improvements and construction in progress, attaching schedules where the form requires them.
Complete Part III or write NONE
List leased or other property belonging to others with year of lease, term, annual rent, lessor name and mailing address, and tax obligation. If there is none, write "NONE".
Sign the Ownership Declaration
Check the ownership type and business description, sign and date, and enter the name, title, federal employer ID, legal entity name, preparer details and telephone number. An authorized agent may sign for the assessee.
Review and download the completed PDF
Check that totals carry correctly between schedules and Part II and that the statement is signed. Download or print the completed PDF from FillingPDF and submit the original through the county's channels under How to submit.
How to submit BOE-571-L
Return the completed original form to the San Bernardino County Assessor-Recorder-County Clerk. The form prints the office address and phone number and names no other channel.
- Where: Assessor-Recorder-County Clerk, 222 W. Hospitality Lane, 4th Floor, San Bernardino, CA 92415-0311.
- Original only: the form states "Return this original form. Copies will not be accepted."
- Contact: (909) 382-3220 or arc.sbcounty.gov. The BOE-571-D schedule lists 909-387-8307 or 1-877-885-7654.
- Attachments: include any schedules the form requires, such as schedules for adjustments to cost, and BOE-100-B if it applies.
- Deadline: the statement is due by April 1, 2026.
The county's forms page at https://arc.sbcounty.gov/forms-fees/ lists the 2026 BOE-571-L Instructions. FillingPDF lets you fill out and download the PDF; submission follows the county's channels above.
Common mistakes to avoid
- Returning a photocopy; the form says to return the original and that copies will not be accepted.
- Combining several business locations on one statement; the form says to file a separate statement for each location.
- Leaving the Ownership Declaration unsigned or incomplete; the form warns that this may result in penalties.
- Entering cents; Part II asks for costs with cents omitted.
- Reporting property belonging to others on Schedule A; Schedule A excludes property reported in Part III.
- Leaving Part III blank instead of writing "NONE" when you have no property belonging to others.
- Leaving out expensed or fully depreciated equipment, or omitting sales or use tax, freight and installation costs from Schedule A.
- Including licensed vehicles in the machinery and equipment column of Schedule A.
- Entering a lump sum on a "Prior" line without attaching a separate schedule by year of acquisition.
Frequently asked questions
What is Form BOE-571-L?
Form BOE-571-L is the Business Property Statement issued by the San Bernardino County Assessor-Recorder-County Clerk. A business uses it to declare the cost of its property and related information as of 12:01 a.m., January 1, 2026, with cost detail on Schedule A and Schedule B.
When is the San Bernardino County property tax business statement due?
The 2026 Form BOE-571-L is marked "File return by April 1, 2026." It reports property as of 12:01 a.m., January 1, 2026. The ownership declaration must be completed and signed, or penalties may result.
Where do I return Form BOE-571-L?
Return the original form to the Assessor-Recorder-County Clerk, 222 W. Hospitality Lane, 4th Floor, San Bernardino, CA 92415-0311. The form lists (909) 382-3220 and arc.sbcounty.gov for contact; it names no other channel.
Can I send a copy of Form BOE-571-L?
No. The form states "Return this original form. Copies will not be accepted." If you complete it on FillingPDF, print the PDF and submit the signed original.
Do I need a separate statement for each business location?
Yes. The form says to file a separate statement for each location of the business property, and the street and city of that location go at the top of the form.
What if someone acquired a controlling interest in my business?
Answer line g(1) and g(2) in Part I. If YES to both, the filer must also submit form BOE-100-B, Statement of Change in Control and Ownership of Legal Entities, to the State Board of Equalization; see the instructions for requirements.
Who can sign Form BOE-571-L?
The assessee or an authorized agent signs the Ownership Declaration under penalty of perjury under California law. The form refers agents to page 7 for the Declaration By Assessee instructions.
Can I fill out Form BOE-571-L online on FillingPDF?
Yes. 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 with the county; you submit it through the Assessor-Recorder-County Clerk's channels.
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