Frequently Asked Questions

1. How is form BOE-100-B, "Statement of Change in Control and Ownership of Legal Entities "used by the Board of Equalization?
2. I did not request a copy of this form. Why did I receive one?
3. Who is responsible for filing the form?
4. Are homeowners' associations required to file?
5. Am I required to file if there hasnot been a change in ownership or control?
6. Do I still need to file if my legal entity has been dissolved?
7. I have an FTB tax clearance for my legal entity. Do I still need to complete form BOE-100-B?
8. If a legal entity does not own or lease real property in California, is it still required to complete form BOE-100-B?
9. My legal entity is not in California .Do I still need to file?
10. What if a legal entity does not return form BOE-100-B?
11. If a legal entity underwent a nontaxable reorganization, is it still required to file form BOE-100-B?
12. Is there a filing fee?
13. I've filed form BOE-100-Bonce before. Why did I receive another?
14. I don't know the property's Assessor's Parcel Number (APN). What should I do?
15. Who may sign form BOE-100-B?
16. If I answered "yes" to questions 1, 2 or 3, do I have an opportunity to explain why I think a change in ownership or control did not occur?

1. How is form BOE-100-B, "Statement of Change in Control and Ownership of Legal Entities," used by the Board of Equalization?

The form is used to determine whether:

• There has been a change in the ownership or control of a corporation, partnership, or limited liability company, or legal entity.
• The legal entity owns real property in California that is subject to local property tax.

If both conditions listed above are true, the real property owned by the legal entity must be reappraised for local property tax purposes.

The form is reviewed by the Board of Equalization's Legal Entity Ownership Program (LEOP), which assists assessors in discovering changes in ownership or control that might not otherwise be captured by a county's own discovery systems. Discovery of these changes is required by law and can be difficult because ordinarily there is no recorded deed or notice of a transfer of an ownership interest in a legal entity.

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2. I did not request a copy of this form. Why did I receive one?

You may have been mailed a copy because:

Answers you provided or omitted in response to questions on the income tax return you filed with the Franchise TaxBoard (FTB). The FTB is required to ask for such information on certain returns and to transmit it to LEOP. Information gathered or received from sources other than FTB.

Regardless of the reason for receiving one, you must complete and return the form by the date indicated.

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3. Who is responsible for filing the form?

Any person or legal entity receiving form BOE-100-B must complete and file it with the Board -- whether or not a change in ownership or control of the legal entity has occurred.

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4. Are homeowners' associations required to file?

Form BOE-100-B is not intended to apply to homeowners' associations. However, since the association files an income tax return with FTB under a corporate identification number, we do request that you return the BOE-100-B, stating that the addressed legal entity is a homeowners' association.

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5. Am I required to file if there has not been a change in ownership or control?

Yes. You are required to file even though there was no change in ownership or control. Please read and respond to questions 1, 2, and 3 on the BOE-100-B. These questions ask whether your legal entity or it's subsidiaries has:

• Obtained control (acquired more than 50% of the interests) of any other entities;
• Been acquired by any other entity (through a transfer of more than 50% of its interests).
• Been excluded from property tax reappaisal because of a proportional transfer of its interests (in which the owned interest of every person and/or entity remained exactly the same for each and every piece of transferred real property before and after the transfer).

If your answers to questions 1, 2, and 3 are "no," proceed to the signature section at the bottom of the page. Print your name and title. Sign and date the form and return it in the preprinted envelope.

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6. Do I still need to file if my legal entity has been dissolved?

Yes. Question 1 gives the date that refers to the period under review. Form BOE-100-B applies to changes in ownership or control since that date. Consequently, although you may have dissolved your entity since that date, you are still required to complete the form.

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7. I have an FTB tax clearance for my legal entity. Do I still need to complete form BOE-100-B?

Yes. Although the legal entity has since been dissolved, a form BOE-100-B is generated based on a tax return or other transfer information. The form pertains only to the period in question as indicated.

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8. If a legal entity does not own or lease real property in California, is it still required to complete form BOE-100-B?

Yes. If you believe that the legal entity or its subsidiaries, partnerships, trusts, joint ventures, or limited liability companies did not own, lease, or hold real property, complete questions, 1, 2, and 3 and proceed to the signature section at the bottom of the page. Print your name and title. Sign and date the form and return it in the preprinted envelope.

Note: Real property includes, but is not limited to, land, structures, fixtures, mines, quarries, timber, trees, and vines. It may be owned outright, or leased for a term of 35 years or more (including written renewal options), or leased from a government agency for any period of time. It may also consist of any right, including a working interest, to produce or extract oil, gas, minerals, or steam for any term, whether the resource is being produced or not.

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9. My legal entity is not in California. Do I still need to file?

Yes. Although your business may be located outside California, the law requires any person or legal entity to complete and file form BOE-100-B upon Board request.

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10. What if a legal entity does not return form BOE-100-B?

A 10 percent penalty (described below) will be assessed, if a legal entity that owns or leases real property:

• Does not return the form.
• Does not return it within 45 days of the Board's request.
• Submits an incomplete form.

The 10 percent penalty will be added to the assessment roll (10 percent of the real property taxes based on the new assessment, or 10 percent of the current year's real property taxes, if no change in ownership occurred).

If a penalty is assessed, the Board will mail a penalty notice to the legal entity, along with a second form BOE-100-B. The penalty will be removed if a correctly completed form BOE-100-B is filed within 60 days after the entity has been notified of the penalty.

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11. If a legal entity underwent a non taxable reorganization, is it still required to file form BOE-100-B?

Yes. Although your transfer may be excluded from change in ownership by law, you must still complete and return form BOE-100-B.

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12. Is there a filing fee?

No.

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13. I've filed form BOE-100-Bonce before. Why did I receive another?

If you have recently returned a form BOE-100-B, and received a second with the same date noted to the right of the ID number (for example, August 1999 would appear as 1999/08), please disregard the second BOE-100-B and the attached penalty notice. However, if the second BOE-100-B has a different date, this BOE-100-B is for a different time period and you should complete and return the second BOE-100-B.

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14. I don't know the property's Assessor's Parcel Number (APN). What should I do?

The appropriate county assessor (see Listing of County Assessors) can help you find the property's APN. Otherwise, supply as much information as possible about your property, including the street address, city, and name of owner.

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15. Who may sign form BOE-100-B?

Corporations: The form must be signed by either an officer of the corporation or an employee or agent who has been designated in writing by the board of directors to sign such statements on behalf of the corporation. If the corporation has been dissolved, anyone who was qualified to sign during the time period in question may sign the BOE-100-B on behalf of the corporation.

Partnerships, limited liability companies, or other legal entities: The form must be signed by an officer, partner, manager, or an employee or agent who has been designated in writing by the partnership, limited liability company, or legal entity.

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16. If I answered "yes" to questions 1, 2 or 3, do I have an opportunity to explain why I think a change in ownership or control did not occur?

Yes. You may write in your reasons in the spaces provided in Schedules A, B, or C, or you may attach a letter to the BOE-100-B stating more detailed facts. Any additional information provided is helpful in determining whether or not a change in ownership or control in a legal entity has actually occurred.

Note: The definitions of change in ownership and change in control are provided in the instructions accompanying the BOE-100-B. They are based on sections 60, 61(j), 62(a)(2),and 64 of the Revenue and Taxation Code.