Business Personal Property

Unlike real property, Business Personal Property is not subject to the restrictions of Proposition 13 and is instead assessed each year at its full market value as of January 1. Although assessed differently, the tax rate is the same for both personal and real property at the same location.

Each year business areas are canvassed and Business Property Statements are mailed by the Assessor to most commercial, industrial, and professional firms. Property statements (agriculture, business, apartment, boats, and aircraft) provide a basis for determining property assessments for fixtures and equipment. Any business owner the Assessor sends a written request to must complete, sign and file an original Business Property Statement. It must list the cost of supplies, equipment, and fixtures at each business location as of January 1. Additionally, anyone owning business personal property with a cost exceeding $100,000 must file a Business Property Statement whether or not the Assessor requests they do. Most statements can be filed online via e-SDR.

Beginning in 2015, many of the low or no value property statements will not be mailed out annually. If you do not receive your property statement by the end of March, call our office to confirm if you fall into that category. If you have moved, sold, closed or bought new equipment, fill out Form FCA 3033, located on the forms page.

Statement Due Date

April 1: Statement due date
May 7: Last day to file before penalty is applied. If that date falls on a weekend, holiday, or other day the Assessor's office is closed, the due date is the next business day.

Filing deadlines apply to hardcopy, SDR, and e-SDR filing. No filing extension will be granted.

File with e-SDR

To file with e-SDR, go to https://public.calbpsfile.org/home. Enter your Account Number and Business ID Number (BIN) which are printed on the top portion of your 571-L, Business Property Statement, 571-F Agricultural Property Statement, or 571-R Apartment House Property Statement. Businesses that have moved, sold or closed should fill out a paper copy of Form FCA 3033, located on the forms page.

Finding Your Account Number and BIN

The Account Number and Business Identification Number (BIN) provides secure access to your statement, guards your confidential information, and protects your privacy. BIN numbers change every year; keep yours in a secure location.

Attention Tax Preparers: Due to staffing shortages, the Assessor's Office will no longer provide BIN numbers by phone, fax, or e-mail. To obtain these BINs, please contact your clients directly.

Sample of property statement showing where the Account and BIN numbers are printed — Sample of Business Property Statement

Screenshot of e-file site login page showing where Account and BIN numbers should be entered — e-SDR Login Page

Boats

With motor vehicles, DMV registration fees include both a registration fee and also what is known as an in-lieu fee. This is a fee returned to local government instead of a property tax assessment by the Assessor. Property taxes for boats are not collected with the DMV registration fee as they are with motor vehicles.

Liability for vessel property taxes attaches to its owner as of 12:01 a.m. on January 1 each year (the Lien Date). The bill for the coming tax year is then issued to the owner of record at that time, and that individual is liable for the taxes even if the boat was sold soon after that date. If the boat was sold before the lien date, the new owner would be liable for the new bill. If you were not the owner but the bill was issued in your name, then contact our office. Boats that have been sold or moved out of county should be reported to the Assessor with form FCA 3169 so that the correct owner is assessed.

Some military personnel may be exempt from paying vessel property taxes under Federal Law (Soldiers and Sailors Relief Act). Form BOE 261-D, Service members Civil Relief Act Declaration, should be returned with the completed and signed form. Download a copy of BOE 261-D from our forms page.

Aircraft

Aircraft are assessed in the county where normally located when not in flight. The Assessor also relies on, but is not limited to, FAA registration information in determining the taxable location of the aircraft. The purpose of form BOE 577, Aircraft Property Statement, is to provide the Assessor with information regarding the aircraft that will aid in the determination of fair market value for the current year. If an aircraft was sold, destroyed, or permanently removed from Fresno County prior to January 1, details should be provided on the statement.

Aircraft of historical significance may be eligible for a tax exemption. Contact our office for more information or download form BOE 260-B, Claim for Exemption from Property Taxes of Aircraft of Historical Significance.