Form BOE-576-E, Affidavit for 4 Percent Assessment of Certain Vessels, is the affidavit a vessel owner files with the San Diego County Assessor to have a qualifying vessel assessed at 4 percent of its full cash value. It applies to vessels used exclusively for commercial fishing, oceanographic research or commercial passenger fishing. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The original is published by the San Diego County Assessor/Recorder/County Clerk (Assessor), Business Division / Marine & Aviation.
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What is BOE-576-E?
Form BOE-576-E, Affidavit for 4 Percent Assessment of Certain Vessels, is the sworn statement a vessel owner files with the San Diego County Assessor to claim assessment of a qualifying vessel at 4 percent of its full cash value instead of the ordinary assessment.
The form quotes Revenue and Taxation Code section 227: a documented vessel is assessed at 4 percent of its full cash value only if it is engaged or employed exclusively in one of three activities. They are the taking and possession of fish or other living resources of the sea for commercial purposes, instruction or research studies as an oceanographic research vessel, and carrying or transporting seven or more people for hire for commercial passenger fishing purposes with a current U.S. Coast Guard certificate of inspection.
The affidavit identifies the owner and the assessor's parcel/assessment number, the vessel (by U.S. Coast Guard documentation or California Department of Motor Vehicles registration), the qualifying activity, any other use of the vessel in the preceding calendar year and, for fishing and passenger fishing vessels, the Fish & Game Boat Number. The owner certifies it under penalty of perjury under California law.
The printed form carries the 2026 assessment year. The Assessor's forms page lists it under Commercial Fishing, next to the MAF316 Commercial Fishing/Supplemental 4% Questionnaire, a separate document. Page 2 of the form reproduces Revenue and Taxation Code sections 227 and 275.5, which set the rule and the late-filing reduction.
Who needs to file BOE-576-E?
The owner of a vessel, an individual or an organization such as a corporation or partnership, files this affidavit when it wants the vessel assessed at 4 percent. The vessel must be documented by the United States Coast Guard (item 1) or registered by the California Department of Motor Vehicles (item 2). It must also be engaged or employed exclusively in at least one qualifying activity:
- Item 3: taking and possession of fish or other living resources of the sea for commercial purposes.
- Item 4: instruction or research studies as an oceanographic research vessel.
- Item 5: carrying or transporting seven or more people for hire for commercial passenger fishing, with a current U.S. Coast Guard certificate of inspection.
For item 5, occasional dive, tour or whale-watching use does not defeat eligibility. "Occasionally" means 15 percent or less of the total operating time logged for the immediately preceding assessment year.
Because the statute requires the vessel to be engaged or employed exclusively in these activities, item 6 asks whether the vessel was used for any other activity during the preceding calendar year. The form does not say who else may sign for the owner; it asks for the signer's title next to the signature.
When to file BOE-576-E
File the affidavit with the Assessor by February 15 to receive the full benefit of the reduced assessment. Revenue and Taxation Code section 275.5, quoted on page 2, sets the cutoff at 5 p.m. on February 15 of the calendar year in which the fiscal year begins.
If you file between February 16 and August 1, the form says 80 percent of the reduced assessment is available: the assessment is reduced by a sum equal to 80 percent of the reduction that would have been allowed had the affidavit been timely filed. The form prints no filing window after August 1. The copy on this page is the 2026 edition of the form.
Documents you need
- Evidence of official classification as an oceanographic research vessel by the United States Department of Homeland Security or Coast Guard, attached only if you check item 4.
- A contract, statement or agreement from a recognized college, university, government agency, private foundation or organization outlining the nature of the research and its time duration, attached only if you check item 4.
- A copy of the current certificate of inspection issued by the United States Coast Guard, attached only if you check item 5 (commercial passenger fishing with seven or more people for hire).
How to fill out BOE-576-E
Correct the name and mailing address
Under NAME AND MAILING ADDRESS, enter the applicant's name (last, first, middle initial) and fix any printed name or mailing address that is wrong. Add the address, city, state and ZIP.
Enter parcel and business details
Enter the Assessor's parcel/assessment number. If the owner is an organization, fill in the Corporation, Partnership, DBA line.
Complete item 1 for a documented vessel
If the vessel is documented by the United States Coast Guard, check item 1 and enter the vessel name, the port of documentation and the Documented Vessel Number.
Complete item 2 for a DMV vessel
If the vessel is registered by the California Department of Motor Vehicles instead, check item 2 and enter the CF number. Items 1 and 2 are alternatives (OR).
Check the qualifying activity
Check item 3 (commercial fishing), item 4 (oceanographic research) or item 5 (passenger fishing with seven or more people for hire). The vessel must be engaged exclusively in the activity you check.
Prepare the attachments
For item 4, attach the official classification and the research contract, statement or agreement. For item 5, attach a copy of the current Coast Guard certificate of inspection.
Answer the other-use question
Item 6: check Yes or No for any other activity during the preceding calendar year. If Yes, describe the activity and the number of days the vessel was used in it.
Enter the Fish & Game Boat Number
If you checked item 3 or item 5, provide the Fish & Game Boat Number on the line below item 6.
Sign and date the certification
Under CERTIFICATION, the applicant signs, enters a title and dates the affidavit. It is certified under penalty of perjury under the laws of the State of California.
Add a contact person
Enter the name, e-mail address and daytime telephone of the person the Assessor should contact during normal business hours.
Review and download the PDF
Check each item against your vessel records and the February 15 deadline, then download or print the completed PDF from FillingPDF and gather any required attachments.
How to submit BOE-576-E
The form says to file the affidavit with the Assessor. It is issued by the San Diego County Assessor/Recorder/Clerk, Business Division / Marine & Aviation, and prints these office details:
- Address: 9225 Clairemont Mesa Blvd., San Diego, CA 92123-1211
- Telephone: 858/505-6200
- Fax: 858/505-6266
- Website: www.sdarcc.gov
The form names no separate portal, mailing address or appointment rule, so contact the office at the telephone number above to confirm how it accepts the signed affidavit. Attach the documents required for the item you check (see required documents), and file by February 15 for the full reduction. The form also states that it is subject to public inspection. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels described above.
Common mistakes to avoid
- Filing after February 15 and expecting the full reduction; an affidavit filed between February 16 and August 1 receives 80 percent of the reduced assessment.
- Checking item 4 without attaching both the Department of Homeland Security or Coast Guard classification and the research contract, statement or agreement.
- Checking item 5 without attaching a copy of the current U.S. Coast Guard certificate of inspection.
- Leaving the Fish & Game Boat Number blank when item 3 or item 5 is checked.
- Answering item 6 No, or leaving it unanswered, when the vessel had other uses; if Yes, the form asks you to describe the activity and the number of days used.
- Claiming that occasional dive, tour or whale-watching use is fine when it exceeded 15 percent of the total operating time logged for the preceding assessment year.
- Leaving the printed name and mailing address uncorrected when they are wrong; the form asks you to make necessary corrections.
- Submitting the affidavit unsigned or undated; the certification under penalty of perjury needs the applicant's signature, title and date.
Frequently asked questions
What is Form BOE-576-E used for?
Form BOE-576-E is the affidavit an owner files with the San Diego County Assessor to have a qualifying vessel assessed at 4 percent of its full cash value. The vessel must be used exclusively for commercial fishing, oceanographic research or commercial passenger fishing.
What is the deadline to file the 4 percent vessel affidavit?
February 15 for the full benefit; section 275.5 on the form sets the cutoff at 5 p.m. If you file between February 16 and August 1, 80 percent of the reduced assessment is available. The form prints no later filing window.
Which vessels qualify for the 4 percent assessment?
A vessel documented by the U.S. Coast Guard or registered by the California DMV that is engaged exclusively in commercial fishing, oceanographic research, or carrying seven or more people for hire for commercial passenger fishing with a current Coast Guard certificate of inspection.
Can a passenger fishing boat also do whale-watching trips?
Occasionally, yes. The form says occasional dive, tour or whale-watching use does not count as other activity, where occasionally means 15 percent or less of the total operating time logged for the immediately preceding assessment year.
What do I attach to Form BOE-576-E?
It depends on the item. For item 4, attach the official Homeland Security or Coast Guard classification and a research contract, statement or agreement. For item 5, attach a copy of the current Coast Guard certificate of inspection. Item 3 lists no attachment.
Can I fill out Form BOE-576-E online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service that does not file the affidavit; you file it with the San Diego County Assessor yourself.
Where do I get help with the form in San Diego County?
The form prints the Assessor's Business Division / Marine & Aviation details: 9225 Clairemont Mesa Blvd., San Diego, CA 92123-1211, telephone 858/505-6200, fax 858/505-6266 and www.sdarcc.gov.
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