The Business Property Statement is the annual declaration of business property that the San Mateo County Assessor-County Clerk-Recorder sends to business owners, and it is one of the San Mateo County property tax documents handled by the Assessor. This PDF carries the Assessor's cover letter, the Business Change Form for owners who sold, closed or moved out of the county, and a notice about legal entity ownership changes. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original at the link below.
Last updated
What is Business Property Statement – San Mateo County, CA?
The Business Property Statement is the annual declaration of business property that the San Mateo County Assessor-County Clerk-Recorder sends to business owners, reporting the property situated in San Mateo County at 12:01 a.m. on January 1, 2026.
The Assessor's letter calls it a "general" form sent to a wide variety of businesses, so some portions may not apply to yours. Enclosed instructions offer completion guidelines. The Assessor uses the statement to value business personal property, which, unlike real property, is reappraised every year.
This PDF also contains:
- Business Change Form: to be completed, signed and attached to the statement when you no longer have property in the county because you sold the business, closed it or moved out of the county.
- Important Tax Law Change notice: explains that Revenue and Taxation Code Sections 480.1 and 480.2 require legal entities to file form BOE-100-B with the State Board of Equalization after a change in control or change in ownership, when the entity owns California real property or leases it as the notice describes. That filing is a separate form.
The Assessor's letter warns that failing to comply with its instructions may bring a penalty under Section 463 of the California Revenue and Taxation Code.
Who needs to file Business Property Statement – San Mateo County, CA?
The Business Property Statement goes to business owners with taxable property in San Mateo County, and the Assessor asks each recipient to complete it and return it.
- Owners with property of $100,000 or more: if the aggregate cost of your taxable personal property is $100,000 or more on January 1, you must file a property statement by April 1, covering each location you own.
- Owners below $100,000: the Assessor may request that a statement be filed.
- Small businesses: owners whose personal property is valued at $5,000 or less may be exempt from assessment, but they must still file if the Assessor requests it.
- Owners who moved within the county: correct the situs address of your business on the statement.
- Owners who sold, closed or moved out of the county: complete and sign the Business Change Form, attach it to the statement and return both.
Legal entities such as corporations, partnerships and limited liability companies that undergo a change in control or ownership file form BOE-100-B with the State Board of Equalization; this statement does not replace it. Question G of Part I of the statement asks about these changes.
When to file Business Property Statement – San Mateo County, CA
The statement is due every year. The Assessor's county page says owners whose taxable personal property has an aggregate cost of $100,000 or more on January 1 must file by April 1. The cover letter asks every recipient to return the completed statement as soon as possible and says it declares the property in the county at 12:01 a.m. on January 1, 2026.
If you sold your business, moved out of the county or went out of business, complete the Business Change Form and return it with the statement immediately. If you only moved within the county, correct the situs address on the statement.
Late or missing compliance may bring a penalty under Section 463 of the California Revenue and Taxation Code, according to the letter. Legal entities have a separate 45-day window to file form BOE-100-B with the State Board of Equalization after a change in control or ownership.
Documents you need
- Business Change Form, completed and signed, attached to the statement, only if you sold your business, closed it or moved out of the county; return both together.
- Enclosed instructions from the Assessor: they guide completion of the statement and are not returned with it.
How to fill out Business Property Statement – San Mateo County, CA
Read the letter and instructions
Read the Assessor's cover letter and the enclosed instructions. The statement is a general form, so some portions may not apply to your business.
Correct your situs address
If you moved to a new location within San Mateo County, correct the situs address of your business on the Business Property Statement.
Complete the applicable statement parts
Declare the property at your business as of 12:01 a.m. on January 1, 2026, following the enclosed instructions. Call (650) 363-4501 if you need help.
Answer Part I, question G
Part I, question G of the statement asks about changes in control and real property ownership. Legal entities must also consider form BOE-100-B.
Enter name, account number and address
If you no longer have property in the county, fill in NAME, ACCOUNT NO. and CURRENT LOCATION ADDRESS on the Business Change Form.
Mark the type of change
Mark SOLD BUSINESS, CLOSED OUT BUSINESS or MOVED OUT OF COUNTY and enter the DATE. For a sale, add the NEW OWNER'S NAME; for a move, add the PRIOR LOCATION.
Sign and date the change form
Enter your SIGNATURE, PHONE NO. and DATE on the Business Change Form, then attach it to the statement.
Review and download the completed PDF
Check every entry, then download or print the completed PDF from FillingPDF and return it as described under How to submit.
How to submit Business Property Statement – San Mateo County, CA
Return the completed statement to the Assessor-County Clerk-Recorder's office, which is located at 555 County Center, Redwood City. The letter asks you to return it to that office and does not print a separate mailing address or online portal.
- In person: 555 County Center, Redwood City.
- Help and questions: call (650) 363-4501, email [email protected] (as printed in the letter) or visit www.smcacre.gov. The Assessor's office offers help completing the form.
If you use the Business Change Form, sign it, attach it to the statement and return both to the office. Legal entities file form BOE-100-B separately with the State Board of Equalization; see boe.ca.gov/proptaxes/leop.htm. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Returning the Business Change Form alone: the letter says to attach it to the statement form and return both.
- Completing the Business Change Form after moving only within the county; in that case you correct the situs address on the statement instead.
- Leaving the form unsigned: the Business Change Form has a signature line with phone number and date.
- Filing after April 1 when the aggregate cost of your taxable personal property was $100,000 or more on January 1.
- Ignoring a request for a statement because your property is valued at $5,000 or less; you must still file if the Assessor requests it.
- Skipping Part I, question G on changes in control and real property ownership, or assuming it replaces form BOE-100-B with the State Board of Equalization.
- Entering property held on a different date; the statement declares property in the county at 12:01 a.m. on January 1, 2026.
Frequently asked questions
What is the San Mateo County Business Property Statement?
It is the annual declaration of business property that the San Mateo County Assessor-County Clerk-Recorder sends to business owners. It reports the property in the county at 12:01 a.m. on January 1, 2026, and the Assessor uses it to value business personal property.
When is the Business Property Statement due in San Mateo County?
By April 1 if your taxable personal property has an aggregate cost of $100,000 or more on January 1. The cover letter asks all recipients to return the statement as soon as possible; a penalty under Revenue and Taxation Code Section 463 may apply for non-compliance.
Do I have to file if my business property is worth less than $100,000?
Not unless the Assessor asks. Below $100,000 the Assessor may request a statement, and owners with property valued at $5,000 or less may be exempt from assessment but must still file when requested. Call (650) 363-4501 with questions.
What do I do if I sold my business or moved out of San Mateo County?
Complete the Business Change Form in this PDF, sign it, attach it to the statement and return both to the Assessor's office immediately. It covers a sold business, a closed business and a move out of the county.
I moved my business within San Mateo County. Do I need the Business Change Form?
No. The letter says that if you moved within the county you correct the situs address on the Business Property Statement instead of using the Business Change Form.
Where do I return the Business Property Statement?
Return it to the Assessor-County Clerk-Recorder's office at 555 County Center, Redwood City. For help, call (650) 363-4501, email [email protected] as printed in the letter, or visit www.smcacre.gov.
Is form BOE-100-B part of this statement?
No. Form BOE-100-B is a separate filing with the State Board of Equalization that legal entities make within 45 days of a change in control or ownership when they own or lease California real property as described. The statement only asks about it in Part I, question G.
Can I fill out this form 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 anything with the Assessor; you return the form through the county's channels.
Ready to fill out Business Property Statement – San Mateo County, CA?
Fill out Business Property Statement – San Mateo County, CA now