BOE-571-A (P1) REV. 23 (05-19)
AGRICULTURAL PROPERTY
STATEMENT FOR 2020
(Declaration of costs and other related
property information as of 12:01 A.M.,
January 1, 2020)
RETURN THIS ORIGINAL FORM. COPIES WILL NOT BE ACCEPTED.
FILE RETURN BY APRIL 1, 2020.
d. When did you start business at this location?
DATE:
e. Enter location of general ledger and all related accounting records
h
Tax Rate Area
Assessor Only
(include zip code):
f. Enter name and telephone no. of authorized person to contact at
location of accounting records:
g. During the period of January 1, 2019, through December 31,
2019
(1) Did any individual or legal entity (corporation, partnership,
limited liability company, etc.) acquire a "controlling
interest" (see instructions for definition) in this business entity?
Yes No
(2) If YES, did this business entity also own "real property" (see
instructions for denition) in California at the time of the
acquisition?
Yes No
(3) If YES to both questions (1) and (2), ler must submit form
BOE-100-B, Statement of Change in Control and Ownership of
Legal Entities, to the State Board of Equalization. See instruc-
tions for ling requirements.
.
Do you have:
(1) Registered or show horses?
(2) Racehorses?
Yes No
No Yes
(If yes is checked, see instructions)
i. Are there manufactured homes /mobilehomes located on the
property?
Yes No
If yes, indicate: number currently licensed
number not currently licensed
PART II: DECLARATION OF PROPERTY BELONGING TO YOU (attach schedule for any adjustment to cost)
PART IV: DECLARATION OF PROPERTY BELONGING TO OTHERS
(SPECIFY TYPE BY CODE NUMBER)
Report conditional sales contracts that are not leases on Schedules C, D, or E
1. Leased equipment 4. Animals 5. Other businesses
2. Lease-purchase option equipment 6. Tenants, renters, farm mgt. co., etc.
3. Capitalized leased equipment 7. Government-owned property
Tax Obligation: A. Lessor B. Lessee
9. Lessor ’s name
Mailing address
10. Lessors name
Mailing address
PARCEL
1.
Supplies (from Schedule A)
2. Animals (from Schedule B)
3.
Equipment (including movable farm equipment) (from Schedule C)
4. Mobile Equipment (self-propelled and related implements) (from Schedule D)
5.
Bldgs., bldg. impr., and/or leasehold impr., land impr., land/land dev. (from Schedule E)
6.
Equipment out on lease, rent, or conditional sale to others attach schedule
7.
Construction in progress (CIP) attach schedule
8.
Other
PART III:
TREES, VINES OR PERENNIALS [see Instructions on page 6, Part III]
9.
Abbreviations: planted (P), removed (R), budded (B) or grafted (G)
NAME AND MAILING ADDRESS
(Make necessary corrections to the printed name and mailing address.)
LOCATION OF THE PROPERTY
(le a separate statement for each location)
Parcel no. of this
location (if known)
PART I: GENERAL INFORMATION [complete (a) through (i)]
a.
Enter type of farm or business:
b.
Enter local telephone no. FAX no. Email Address
c.
Do you own the land at this location? Yes No
If yes, is the name on your deed recorded as shown on this statement? Yes No
COST (omit cents)
ASSESSOR’S USE ONLY
INTER-
PLANTED
NUMBER SPECIES VARIETY SPACING ACRESDATE
CHECK ONE
P R B G
ANNUAL
RENT
DESCRIPTION
AND
LEASE OR
IDENTIFICATION
NO.
YEAR
OF
MFG.
YEAR
OF
ACQ.
COST TO
PURCHASE
NEW
t
t
ASSESSOR’S
USE ONLY
DECLARATION BY ASSESSEE
SIGNATURE OF ASSESSEE OR AUTHORIZED AGENT* DATE
NAME OF ASSESSEE OR AUTHORIZED AGENT* (typed or printed) TITLE
NAME OF LEGAL ENTITY (other than DBA) (typed or printed) FEDERAL EMPLOYER ID NO.
PREPARER’S NAME AND ADDRESS (typed or printed) TELEPHONE NO. TITLE
t
OWNERSHIP
TYPE (R)
Proprietorship
Partnership
Corporation
Other
Note: The following declaration must be completed and signed. If you do not do so, it may result in penalties.
I declare under penalty of perjury under the laws of the State of California that I have examined this property statement, including accompanying schedules, statements or
other attachments, and to the best of my knowledge and belief it is true, correct, and complete and includes all property required to be reported which is owned, claimed,
possessed, controlled, or managed by the person named as the assessee in this statement at 12:01 a.m. on January 1, 2020.
( )
* Agent: See page 8 for Declaration by
Assessee instructions.
THIS DOCUMENT IS NOT SUBJECT TO PUBLIC INSPECTION
BOE-571-A (P2) REV. 23 (05-19)
SCHEDULE A SUPPLIES on hand at 12:01
a.m., January 1, 20
20 Report the description, the
quantity, and the cost of supplies such as fuel, oil,
grease, fertilizer, insecticide, building and fencing
material, repair parts, vaccines and other veterinary
supplies, feed and seed (see instructions), and other
(identify). (Attach additional schedule if necessary.)
SCHEDULE BANIMALS — Report the description and
number (cost if known) of all taxable animals such as those
used in riding stable or pack station operations, rodeos, and
stallions or broodmares held for breeding. (Attach additional
schedule if necessary.)
Calendar
Year
of
Acq.
2019
2018
2017
2016
2015
2014
2013
2012
2011
Prior
Total
A
MACHINERY AND EQUIPMENT
(except mobile or fixed equipment)
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
Calendar
Year
of
Acq.
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
Prior
Total
COST
ASSESSOR’S
USE ONLY
COST
COST
ASSESSOR’S
USE ONLY
2019
2018
2017
2016
2015
2014
2013
2012
2011
Prior
Total
Add TOTALS on lines 21, 34, 35, and any additional
schedules. (enter here and on page 1, Part II, Line 3)
SCHEDULE C — COST DETAIL: EQUIPMENT Do not include property reported in Part IV. Include expensed equipment and fully depreciated items. Include
sales or use tax, freight, and installation costs. Do not include licensed vehicles. Attach schedules as needed. Lines 20, 33, and 34 "Prior" — report detail by
year(s) of acquisition on a separate schedule.
ENTER ON PART II, LINE 1 TOTAL COST
DESCRIPTION
COST IF KNOWN
NUMBER
ENTER ON PART II, LINE 2 TOTAL COST
ASSESSOR’S
USE ONLY
DESCRIPTION QUANTITY COST
COST COST
C
OTHER EQUIPMENT
(describe)
B
OFFICE FURNITURE
AND EQUIPMENT
ASSESSOR’S
USE ONLY
ASSESSOR’S
USE ONLY
ASSESSOR’S
USE ONLY
L
I
N
E
N
O
$
D
PERSONAL
COMPUTERS
E
LOCAL AREA NETWORK (LAN)
EQUIPMENT AND MAINFRAMES
A
PURCHASED NEW
SCHEDULE D MOBILE EQUIPMENT (self-propelled and related implements) Include expensed equipment and fully
depreciated items. Include sales or use tax, and freight. Attach schedules as needed. Line 58 "Prior" — report detail by year(s) of
acquisition on a separate schedule. Do not include licensed vehicles. Do not include property reported in Part IV.
ASSESSOR’S
USE ONLY
Calendar
Year
of
Acq.
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
Prior
Total
COST
MOBILE EQUIPMENT (self-propelled and related implements)
(except harvesters and licensed vehicles)
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
COST
B
PURCHASED USED
COST
HARVESTERS
COST
C
PURCHASED NEW
D
PURCHASED USED
Add TOTALS from Columns A-D and any additional schedules.
(enter here and on page 1, Part II, Line 4)
REMARKS:
BOE-571-A (P3) REV. 22 (05-19)
L
I
N
E
N
O
$
Calendar
Year
of
Acq.
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
Prior
Total
C
LAND
IMPROVEMENTS
(e.g., blacktop, curbs, fences)
D
LAND AND LAND
DEVELOPMENT
(e.g., ll, grading)
COST
COST
ASSESSOR’S
USE ONLY
ASSESSOR’S
USE ONLY
COST
COST
ASSESSOR’S
USE ONLY
ASSESSOR’S
USE ONLY
B
FIXTURES ONLY
(see Instructions)
A
STRUCTURE ITEMS ONLY
(see Instructions)
BUILDINGS, BUILDING IMPROVEMENTS, AND/OR
LEASEHOLD IMPROVEMENTS
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
Add TOTALS on line 85 and any additional schedules. (enter here and on page 1, Part II, Line 5)
BOE-571-A (P4) REV. 23 (05-19)
SCHEDULE E COST DETAIL: BUILDINGS, BUILDING IMPROVEMENTS, AND/OR LEASEHOLD IMPROVEMENTS, LAND IMPROVEMENTS,
LAND AND LAND DEVELOPMENT
Attach schedules as needed. Line 84 "Prior" –– Report detail by year(s) of acquisition on a separate schedule.
COST (omit cents)
X X X X X
X X X X X
ASSESSOR’S
USE ONLY
REAL PROPERTY ALTERATIONS (see instructions)
87.
Improvements added or removed (structures, pumps, pipe lines, etc.)
DESCRIPTION
ADDED
MONTH & YEAR
REMOVED
PARCEL
DESCRIPTION
PARCEL
88. Changes in the land surface (leveling, ripping, drainage, well drilling, etc.)
X X X X X
X
X X X X
MONTH & YEAR
ACRES
L
I
N
E
N
O
$
BOE-571-A (P5) REV. 23 (05-19)
OFFICIAL REQUEST
DO NOT RETURN THESE INSTRUCTIONS
California law prescribes a yearly ad valorem tax based on property as it exists at 12:01 a.m. on January 1 (tax lien date). This form constitutes
an ofcial request that you declare all assessable agricultural property situated in this county which you owned, claimed, possessed, controlled, or
managed on the tax lien date, and that you sign (under penalty of perjury) and return the statement to the Assessor’s Ofce by the date cited on
the face of the form as required by law. Failure to le the statement during the time provided in section 441 of the Revenue and Taxation Code will
compel the Assessor to estimate the value of your property from other information in the Assessors possession and add a penalty of 10 percent
of the assessed value as required by section 463 of the Code.
If you own taxable personal property in any county whose aggregate cost is $100,000 or more for any assessment year, you must le a property
statement with the Assessor of that county whether or not you are requested to do so. Any person not otherwise required to le a statement shall
do so upon request of the Assessor regardless of aggregate cost. The Assessor of the county will supply you with a form upon request.
Except for the "DECLARATION BY ASSESSEE" section, you may furnish attachments in lieu of entering the
information on this property statement. However, such attachments must contain all the information requested by the
statement and these instructions, the attachments must be in a format acceptable to the Assessor, and the property statement must
contain appropriate references to the attachments and must be properly signed. In all instances, you must return the original
BOE-571-A.
THIS
THIS STATEMENT IS NOT IF ANY SITUATION EXISTS WHICH
STATEMENT
A PUBLIC DOCUMENT. THE NECESSITATES A DEVIATION FROM
IS SUBJECT
INFORMATION DECLARED WILL TOTAL COST PER BOOKS AND RECORDS,
TO AUDIT.
BE HELD SECRET BY THE ASSESSOR. FULLY EXPLAIN ALL ADJUSTMENTS.
INSTRUCTIONS
(complete the statement as follows)
NAME AND MAILING ADDRESS
If the information has been preprinted by the Assessor, make necessary corrections. INDIVIDUALS, enter the last name rst, then the rst name
and middle initial. LEGAL ENTITIES: PARTNERSHIPS must enter at least two names, showing last name, rst name and middle initial for each
partner; CORPORATIONS report the full corporate name. If the business operates under a DBA (Doing Business As) or FICTITIOUS NAME, enter
the DBA (Fictitious) name under which you are operating in this county below the name of the sole owner, partnership, or corporation.
LOCATION OF THE PROPERTY
Enter the complete street address or location. If preprinted, make necessary corrections. Enter the Assessor’s Parcel No. if known. Request
additional forms if you have agricultural personal property or xtures at other locations. A listing may be attached to a single property statement for
your equipment leased or rented to others, when any such properties are situated at many locations within this county.
PART I:
GENERAL INFORMATION
Complete items (a) through (i).
OWNERSHIP OF LAND — (c). Check either the "Yes" or the "No" box to indicate whether you own the land at the LOCATION OF THE PROPERTY
shown on this statement. If yes is checked, verify the ofcial RECORDED NAME on your DEED. If it agrees with the name shown on this statement,
check the second "Yes" box. If it does not agree, check the second "No" box.
PROPERTY TRANSFER — (g).
Real Property – For purposes of reporting a change in control, real property includes land, structures, or xtures owned or held under lease from
(1) a private owner if the remaining term of the lease exceeds 35 years, including written renewal options, (2) a public owner (any arm or agency
of local, state, or federal government) for any term or (3) mineral rights owned or held on lease for any term, whether in production or not.
Controlling Interest – When any person or legal entity obtains more than 50 percent of the voting stock of a corporation, or more than a 50
percent ownership interest in any other type of legal entity. The interest obtained includes what is acquired directly or indirectly by a parent or
afliated entity.
Forms, Filing Requirements & Penalty Information – Contact the Legal Entity Ownership Program Section at 916-274-3410 or refer to the
Board’s website at www.boe.ca.gov to obtain form BOE-100-B, applicable ling requirements, and penalty information.
REGISTERED OR SHOW HORSES — (h-1). If yes is checked, obtain BOE-571-F2, Registered and Show Horses Other than Racehorses, from
the Assessor and le with this return.
RACEHORSES — (h-2). If yes is checked, obtain BOE-571-J, Annual Racehorse Tax Return, from the Assessor and file as
required.
BOE-571-A (P6) REV. 23 (05-19)
MANUFACTURED HOMES (MOBILEHOMES) — (i). A manufactured home (mobilehome) is a transportable structure
designed to be occupied as a residence, and it is either more than 40 feet long or more than 8 feet wide. Report the number of
manufactured homes (mobilehomes) on this property which are currently licensed (license is not delinquent or expired) and the number of
manufactured homes (mobilehomes) which are not licensed or for which the license is delinquent or expired. Do not report "travel trailers" which
are not more than 40 feet long or more than 8 feet wide.
PART II:
DECLARATION OF PROPERTY BELONGING TO YOU
Report descriptions and quantities or book cost (100 percent of actual cost) where requested on the form. Report any
additional information which will assist the Assessor in arriving at a fair market value. Include nance charges, where applicable, for
self-constructed equipment and for buildings. Do not include nance charges for purchased equipment.
LINE 1.
SUPPLIES
Enter the total cost from Schedule A.
LINE 2. ANIMALS
Complete Schedule B if applicable and enter the total cost if known.
LINE 3. EQUIPMENT
Enter the total cost from Schedule C.
LINE 4.
MOBILE EQUIPMENT (self-propelled and related implements)
Enter the total cost from Schedule D.
LINE 5. BUILDINGS, BUILDING IMPROVEMENTS, AND/OR LEASEHOLD IMPROVEMENTS, LAND IMPROVEMENTS, LAND AND LAND
DEVELOPMENT
Enter the total cost from Schedule E.
LINE 6. EQUIPMENT OUT ON LEASE, RENT, OR CONDITIONAL SALE TO OTHERS
Report cost on line 6 and attach schedules showing the following (equipment actually out on lease or rent, equipment out on a conditional
sale agreement and equipment held for lease or rent which you have used or intend to use must be reported). Equipment held for lease
or rent and not otherwise used by you is exempt and should not be reported.
Equipment out on lease, rent, or conditional sale. (1) Name and address of party in possession, (2) location of the property, (3)
quantity and description, (4) date of acquisition, (5) your cost, selling price, and monthly rent, (6) lease or identication number, (7) date
and duration of lease, (8) how acquired (purchased, manufactured, other — explain), (9) whether a lease or a conditional sale agreement.
If the property is used by a free public library or a free museum or is used exclusively by a public school, community college, state
college, state university, church, or a nonprot college it may be exempt from property taxes, provided the lessor’s exemption claim is
led by February 15. Obtain BOE-263, Lessors’ Exemption Claim, from the Assessor. Also include equipment on your premises held for
lease or rent which you have used or intend to use. Report your cost and your selling price by year of acquisition.
LINE 7.
CONSTRUCTION IN PROGRESS. If you have unallocated costs of construction in progress for improvements to land, machinery,
equipment, furniture, buildings or other improvements, or leasehold improvements, attach an itemized listing. Include all tangible property,
even though not entered on your books and records. Enter the total on PAR
T II, line 7.
LINE 8. OTHER
Describe and report the cost of tangible property that is not reported elsewhere on this form.
PART III: TREES, VINES, OR PERENNIALS
Trees, vines, or perennials, planted, removed, budded or grafted. List and indicate additions or removals during the twelve months preceding
January 1. For additions, list the date planted, number, species, variety, spacing, number of acres planted, and whether "planted" (all new planting
or replanting) or "interplant" (new planting intermixed with existing plantings). Enter the cost of the additions. For removals, describe and list the
date of planting, if known. If budded or grafted, provide dates and cost. Indicate the action taken in the heading area of the cost column.
Part IV:
DECLARATION OF PROPERTY BELONGING TO OTHERS
Enter the name and mailing address of the owner. Read your agreement carefully and enter A (Lessor) or B (Lessee), and whether lessor or lessee
has the tax obligation. For assessment purposes, the Assessor will consider, but is not bound to, the contractual agreement.
1. Leased Equipment. Report the year of acquisition, the year of manufacture, description of the leased property, the lease contract
number or other identication number, the total installed cost to purchase (including sales tax), and the annual rent; do not include
in Schedules C, D, or E.
2. Lease-Purchase Option Equipment. Report here all equipment acquired on lease-purchase option on which the nal payment
remains to be made. Enter the year of acquisition, the year of manufacture, description of the leased property, the lease contract
number or other identication number, the total installed cost to purchase (including sales tax), and the annual rent. If nal payment
has been made, report full cost in Schedules C, D, or E.
BOE-571-A (P7) REV. 23 (05-19)
3. Capitalized Leased Equipment. Report here all leased equipment that has been capitalized at the present value of the minimum
lease payments on which a nal payment remains to be made. Enter the year of acquisition, the lease contract number or other
identication number, and the total installed cost to purchase (including sales tax). Do not include in Schedules C, D, or E unless
nal payment has been made.
4. Animals. Report all taxable animals, such as those used in riding stables, pack station operations, or rodeos, stallions or broodmares
held for breeding, and registered or show horses on your premises which belong to others. Enter Code Number "4" in the Code
Number Column. Describe the type of animals (use a second line on this schedule or attach a schedule). If you board racehorses,
report the horses on BOE-571-J1, Annual Report of Boarded Racehorses.
5. Other Businesses. Report other businesses on your premises.
6. Tenants, Renters, Farm Management Co., etc. Report the names and addresses of persons renting or managing your property.
Enter Code Number "6" in the Code Number Column.
7. Government-Owned Property. If you possess or use government-owned land, improvements, or xed equipment, or
government-owned property is located on your premises, report the name and address of the agency which owns the property, and
a description of the property.
SCHEDULE A — SUPPLIES ON HAND
Report the description, the quantity and the cost of supplies on hand. Use the open lines of the schedule or attach a schedule showing the type
and cost of the item.
(1) FEED — Report all feed held for use by taxable animals such as those used in riding stable or pack station operations, rodeos, and
stallions or broodmares held for breeding, showing tons if grown and if purchased, the amount on hand and cost per unit.
(2) SEED — Report the cost (or type and weight) of seed held for feed crops which are intended for your own use. Do not report seed
held for sale or for the production of crops intended for sale.
SCHEDULE B — ANIMALS
Report the description and number (cost if known) of all taxable animals such as those used in riding stable or pack station
operations, rodeos, and stallions or broodmares held for breeding. (Do not report animals involved in the production of food and ber, such as
dairy cattle and bulls, beef cattle and bulls, draft animals, swine, sheep and poultry and animals held for sale or lease.) If you have animals on your
premises which you do not own, report ownership and description in Part IV, Declaration of Property Belonging to Others. Complete question "h"
in Part I if you have racehorses, registered or show horses. Do not report such animals on this schedule.
SCHEDULE C — COST DETAIL: EQUIPMENT
Do not include property already reported in Part IV.
LINES 11-35.
Enter in the appropriate column the cost of your equipment segregated by calendar year of acquisition, include short-lived or
expensed equipment. Total each column. Report full cost; do not deduct investment credits, trade-in allowances or depreciation. Include equipment
acquired through a lease-purchase agreement at the selling price effective at the inception of the lease and report the year of the lease as the year
of acquisition (if nal payment has not been made, report such equipment in Part IV). Report self-constructed equipment used by you at the proper
trade level in accordance with Title 18, section 10, of the California Code of Regulations. Exclude the cost of normal maintenance and repair that
does not extend the life nor modify the use of the equipment. Exclude the cost of equipment actually removed from the site. The cost of equipment
retired but not removed from the site must be reported. Segregate and report on line 6, Part
II the cost of equipment out on lease or rent.
Column A. Include movable, non-mobile items, such as: tools, hive boxes, bunkhouse furnishings (owned by the farmer), portable wind
machines, temporary pipes and sprinklers that are above ground (not permanent), heaters, smudge pots, pallets, bins, saddles,
bridles, etc.
Fixed equipment items, such as: bulk feed tanks, milk barn equipment, feeders, cages, egg washing and grading machines, hulling
equipment, wind machines, etc., should be reported as xture improvements on Schedule E, Column B. Note: pumps, pumphouses,
or permanent irrigation lines are improvements, which involve land surface changes that have occurred during the twelve months
preceding January 1, and are thus also required to be reported via Schedule E.
The reported costs should include the cost of machinery or equipment including excise, sales, or use taxes, freight and installation
charges. (Note: A charge for self-construction/labor should be imputed when such is the case, e.g., if you would have paid $500 to
have heaters installed but performed the labor yourself, the value of that labor must be included in the value/cost of such machinery
and equipment.)
Column B.
Enter the total original installed cost by calendar year of acquisition. Include freight-in excise taxes, sales or use
taxes, and installation costs. Include fully depreciated office equipment but do not include items that were traded,
retired, transferred, sold, or junked and removed physically from the premises. If office equipment is located
elsewhere in the county, attach a similar schedule and identify the location. All ofce equipment must be reported on this
statement.
Column C.
Describe other equipment not reported in Columns A, B, or D.
BOE-571-A (P8) REV. 23 (05-19)
Column D, E. Computers used in any application directly related to manufacturing, or used to control or monitor machinery or equipment, should
be reported in Column A. Do not include application software costs in accordance with section 995.2 of the California Revenue
and Taxation Code. Personal Computers should be reported in column D; Local Area Network (LAN) equipment, including LAN
Components, and Mainframes should be reported in column E. Personal computers include the following: Desktops, Docking
Stations, Ink Jet Printers, Laptops, Laser Printers, Mini Towers, Monitors, Netbooks, Notebooks, PC Power Supply, Scanners,
Workstations. Local Area Network Equipment includes the following: External Storage Devices, Hubs, Mainframes, Network Attached
Storage Devices, Routers, Servers, Switches. LAN Components include, but are not limited to, the following: Network Disk & Tape
Drives, Network Fan Trays, Network Memory, Network Portable Storage Devices, Network Power Supply, Network Adaptors, Network
Interface Cards, Network Processors.
(87) IMPROVEMENTS ADDED OR REMOVED. List and describe additions or alterations made during the twelve months preceding
January 1 to buildings, structures, pumps, permanent pipelines or other items attached to the land. Enter the cost of any such
changes. List and describe any removals giving the year of acquisition and original cost, if known. Enter the month and year the
addition, alteration, or removal was completed. If not completed on January 1, enter "CIP" (construction in progress).
(88) CHANGES TO THE LAND SURFACE. Describe any changes made during the twelve months preceding January 1 in the surface of
the land, such as leveling, ripping, drainage, well drilling, etc. Enter the cost of such changes, and acres changed. Enter the month
and year the changes were completed. If not completed on January 1, enter "CIP" (construction in progress).
If necessary, asset titles in Schedule C may be changed to better t your property holdings; however, t
he titles should be of such clarity that the
property is adequately dened.
LINES 20, 33 and 34.
For "prior" years acquisition, you must attach a separate schedule detailing the cost of such equipment by year(s) of
acquisition. Enter the total cost of all such acquisitions on lines 20, 33 and 34.
LINE 36. Add totals on lines 21, Column D; line 35, Column E; line 34, Columns A, B, C; and any additional schedules. Enter the same gure on
Part II, line 3 that you entered in the box.
SCHEDULE D — MOBILE EQUIPMENT (self-propelled and related implements)
Implements of husbandry items, including but not limited to, tractors, harvesters, shakers, backhoes, forklifts, crawler loaders, vehicle
mounted portable wind machines, and related implements; and any other type of self-propelled or towed equipment that is not subject to
DMV registration and licensing for highway use.
(see http://www.cfbf.com/storage/app/media/documents/agequipment.pdf for a more detailed
explanation of “implements of Husbandry”)
Moveable, non-mobile items, such as tools, hive boxes, bunkhouse furnishings (owned by the farmer), portable wind machines, temporary
pipes and sprinklers that are above ground (not permanent), heaters, smudge pots, pallets, bins, saddles and bridles, should be reported via
Schedule C, Column A
Equipment out on lease should not be included here; report such equipment, per instructions, on line 6. Include equipment acquired through
a lease-purchase agreement at the selling price effective at the inception of the lease and report the year of the lease as the year of
acquisition (if nal payment has not been made, report such equipment in Part IV). If you own machinery and equipment at another location in
this county and you did not receive a form for reporting equipment at that location, or if your equipment is temporarily outside the county, attach a
schedule to this statement showing the location of the equipment and provide the information requested in this schedule. Report all machinery and
equipment, whether fully depreciated or not, including implements of husbandry, special mobile equipment (SE Plates), and other vehicles exempt
from licensing and registration under Division 16 of the Vehicle Code. Do not include licensed vehicles designed primarily for the transportation
of persons or property on a highway.
The reported cost should include excise taxes, sales or use taxes, freight charges, and installation costs. If a trade-in was deducted, the amount
to be entered is the invoice price (adding back the trade-in). Deductions for investment credits allowable for federal income tax purposes may not
be taken and must be added back if deducted when the cost was entered on your books and records. Include expenses incurred immediately after
purchase to bring a machine up to operable condition. As mentioned in Schedule C, the value of self-construction must be included.
SCHEDULE E — COST DETAIL: BUILDINGS, BUILDING IMPROVEMENTS, AND/OR LEASEHOLD IMPROVEMENTS, LAND AND LAND
DEVELOPMENT
LINES 62-86. Report by calendar year of acquisition the original or allocated costs (per your books and records) of buildings and building or
leasehold improvements; land improvements; land and land development owned by you at this location on January 1. Include nance charges
for buildings or improvements which have been constructed for an enterprise’s own use. If no nance charges were incurred because funding
was supplied by the owner, then indicate so in the remarks. In the appropriate column enter costs, including cost of fully depreciated items, by
the calendar year of acquisition and total each column. Do not include items that are reported in Schedule C. With respect to Columns A and
B, segregate the buildings and building or leasehold improvements into the two requested categories (items which have dual function will be
classified according to their primary function).
If you had any additions or disposals reported in Columns A, B, C, or D during the period of January 1, 2019 through December 31, 2019, complete
the schedules at lines 87-88 showing the month and year and description of each addition and disposal.
BOE-571-A (P9) REV. 23 (05-19)
DECLARATION BY ASSESSEE
The law requires that this property statement, regardless of where it is executed, shall be declared to be true under penalty of perjury under the
laws of the State of California. The declaration must be signed by the assessee, a duly appointed duciary, or a person authorized to sign on behalf
of the assessee. In the case of a corporation, the declaration must be signed by an ofcer or by an employee or agent who has been designated
in writing by the board of directors, by name or by title, to sign the declaration on behalf of the corporation. In the case of a partnership, the
declaration must be signed by a partner or an authorized employee or agent. In the case of a Limited Liability Company (LLC), the declaration
must be signed by an LLC manager, or by a member where there is no manager, or by an employee or agent designated by the LLC manager or
by the members to sign on behalf of the LLC.
When signed by an employee or agent, other than a member of the bar, a certied public accountant, a public accountant, an enrolled agent or
a duly appointed duciary, the assessee’s written authorization of the employee or agent to sign the declaration on behalf of the assessee must
be led with the Assessor. The Assessor may at any time require a person who signs a property statement and who is required to have written
authorization to provide proof of authorization.
A property statement that is not signed and executed in accordance with the foregoing instructions is not validly led. The penalty imposed by
section 463 of the Revenue and Taxation Code for failure to le is applicable to unsigned property statements.