Form BUSF904, Change of Address - Business Personal Property, is the form the San Diego County Assessor/Recorder/County Clerk uses to learn that a business has a new mailing address for future tax bills, that business property was sold, or that it was permanently removed from the county. It is one of the San Diego County property tax forms handled by the Assessor's Business Division. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the agency publishes the form at its website, and you send it to the Assessor yourself.
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What is BUSF904?
Form BUSF904, Change of Address - Business Personal Property, is the San Diego County Assessor/Recorder/County Clerk form for reporting a new mailing address for future tax bills, a sale of business property, or its permanent removal from the county.
The printed title of the form is Affidavit of Sale / Loss / Permanent Removal and for Reporting Mailing Address Change. It is issued by the Business Division of the County of San Diego Assessor/Recorder/County Clerk, and its footer prints the code BUS904 and the date 9/11/2014. Because it is an affidavit, the signer declares under penalty of perjury under the laws of the State of California that the information is true, correct, and complete to the best of their knowledge and belief.
The form has three reporting sections:
- For changing the mailing address on your future tax bills: the business has moved to a new address.
- To report a change in ownership: who the property was sold to, the date sold, the buyer's address and telephone number.
- If permanently removed from the County of San Diego: the property is permanently closed or lost to a calamity, with the date of closure and comments.
The Assessor's forms page lists separate change-of-address forms for Real Property (Residential/Commercial) and for Vessels & Aircraft, and a separate MAF-309 Notification of Sale/Loss/Permanent Removal for vessels and aircraft. The Business Property Statement (Form 571-L) is also listed separately; this form is not that statement.
Who needs to file BUSF904?
Owners of business personal property in San Diego County who need to update the Assessor's records use this form. The form asks for the applicable business account number, and its header states that you must supply it for all changes to be made.
Use it in any of these situations:
- The business has moved and you want future tax bills mailed to a new address.
- The business property was sold and you are reporting the buyer, the date sold and the buyer's contact details.
- The property was permanently removed from the County of San Diego because the business permanently closed or because of a calamity.
If the business operates at more than one location, the form has a Multiple Locations box next to the property location.
An authorized agent may sign for the owner: the signature block has an Authorized Agent box and a line for the signer's printed name. The form does not say who qualifies as an agent; the Assessor's forms page lists a separate Agent Authorization Form.
Do not use this form for real property or for vessels and aircraft. The Assessor lists separate change-of-address forms for those, and MAF-309 for the sale, loss or permanent removal of a vessel or aircraft.
When to file BUSF904
File Form BUSF904 when one of the events it covers happens: the business moves to a new address, the business property is sold, or the property is permanently closed or removed from the County of San Diego. The form prints no due date of its own, so the timing follows the event.
For a sale, the form asks for the date sold. For a closure or calamity, it asks for the date of closure. Have those dates ready before you start.
The Assessor/Recorder/County Clerk reserves the right to request additional information or supporting documentation to complete the form, so a request may follow after you file. For any deadline tied to your business property account, contact the Business Division at 858/505-6100.
How to fill out BUSF904
Enter the business account number
At the top, under Description of Property, write the Business Account Number. The form says the applicable account number is required for all changes to be made.
Enter owner and business name
In Owner / Business Name / DBA, write the owner's name, the business name or the DBA as it appears on the account.
Give the property location
Enter the Property Location. If the business has more than one location, check Multiple Locations.
Report a new mailing address
To change where future tax bills are mailed, check Business has moved to new address. Fill in Care of / Attention if needed and the New Address with street, city, state and ZIP.
Report a sale of the property
To report a change in ownership, enter Sold To, Date Sold, the buyer's address (street, city, state, ZIP) and the New Owner's Telephone Number.
Report permanent removal from the county
If the property was permanently removed from the County of San Diego, check Permanently Closed or Calamity. Enter the Date of Closure and add any Comments.
Sign and date the affidavit
Sign and date the declaration made under penalty of perjury under California law. Check Authorized Agent if you sign for the owner.
Add contact details and print your name
Enter your daytime telephone number, print your name and add your e-mail address in the spaces beside the signature.
Review and download the completed PDF
Check that the account number, dates and addresses are correct and that only the sections that apply are filled in. Download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit BUSF904
The form lists no filing channel of its own. Its header gives the contact details of the issuing office, the Business Division of the County of San Diego Assessor/Recorder/County Clerk:
- Address: 9225 Clairemont Mesa Blvd., San Diego, CA 92123-1211
- Telephone: 858/505-6100
- Fax: 858/505-6266
- Website: www.sdarcc.gov
Before sending, confirm with the Business Division which channel it accepts for this form. The form appears among the Assessor's forms at https://arcc.sandiegocounty.gov/content/arcc/home/divisions/assessor/assessor-forms.html.
The package is the completed, signed and dated form. Include the business account number so the changes can be made, and keep a copy for your records. If the Assessor requests more information or supporting documentation, respond to that request. FillingPDF lets you fill out and download the PDF; submission follows the agency's channels above.
Common mistakes to avoid
- Leaving out the business account number; the form states that you must supply the applicable account number for all changes to be made.
- Sending the form unsigned or undated; it is an affidavit made under penalty of perjury under California law.
- Signing for the owner as an agent without checking the Authorized Agent box and printing your name.
- Reporting a sale without the buyer's name, the date sold and the buyer's address and telephone number that the ownership section asks for.
- Reporting a permanent removal without checking Permanently Closed or Calamity or without the date of closure.
- Listing only one address when the business has several locations instead of checking Multiple Locations.
- Using this form for real property or for a vessel or aircraft, which have their own change-of-address or sale/loss forms on the Assessor's forms page.
- Ignoring a request for additional information or supporting documentation, which the Assessor reserves the right to make.
Frequently asked questions
What is Form BUSF904 used for?
Form BUSF904 is the San Diego County Assessor/Recorder/County Clerk's Change of Address - Business Personal Property form. You use it to report a new mailing address for future tax bills, a sale of business property, or a permanent closure or calamity removal from the county.
How do I change the mailing address for my San Diego County business tax bill?
Complete the section for changing the mailing address on your future tax bills. Check Business has moved to new address, enter the new street, city, state and ZIP, add your business account number, then sign and date the form.
Do I need my business account number to file Form BUSF904?
Yes. The form states that, in order for all changes to be made, you must supply the applicable account number. Write it in the Business Account Number box at the top, with the owner or business name and DBA.
How do I report that I sold my business property?
Use the change-in-ownership section. Enter who the property was sold to, the date sold, the buyer's street address, city, state and ZIP, and the new owner's telephone number, then sign and date the affidavit.
Can an agent sign Form BUSF904 for the business owner?
The signature block has an Authorized Agent box, so an agent can sign. Check the box and print the agent's name beside the signature. The form does not define who qualifies; the Assessor lists a separate Agent Authorization Form on its forms page.
Where do I send Form BUSF904?
The form prints no filing channel. Its header gives the Business Division's address, 9225 Clairemont Mesa Blvd., San Diego, CA 92123-1211, telephone 858/505-6100 and fax 858/505-6266. Ask the Division which channel it accepts before you send the form.
Is there a different form for real property or vessels and aircraft?
Yes. The Assessor's forms page lists separate Change of Address forms for Real Property (Residential/Commercial) and for Vessels & Aircraft, plus MAF-309 for sale, loss or permanent removal of a vessel or aircraft. Form BUSF904 is for business personal property.
Can I fill out Form BUSF904 online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and is not connected to the Assessor; it does not file the form, so you send it through the agency's channels.
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