Form Boe 100 B – Fill Out and Use This PDF

The BOE-100-B form serves a crucial role in the administration of property tax law in California by recording changes in control and ownership of legal entities that own or, in certain conditions, lease real property within the state. It requires detailed reporting within 90 days following a "change in control" (CIC) or "change in ownership" (CIO) of the entity, or upon request by the Board of Equalization (BOE). Individuals and entities involved in these transactions must navigate through the complexities of this mandate to ensure compliance and avoid potential penalties. For assistance in completing the BOE-100-B form, click the button below.

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Form Boe 100 B PDF Details

Understanding the Boe 100 B form is essential for legal entities involved in acquisitions that change ownership control. This form, pivotal for reporting ownership control shifts and real property interests in California, must be submitted to the Board of Equalization (BOE) within specific time frames to comply with the Revenue and Taxation Code (RTC). It serves to disclose transactions where legal entities, either directly or through a chain of ownership, acquire more than 50 percent of the ownership interests in other entities, which may or may not involve real property interests within the state of California. The form requires detailed information, including legal entity identification numbers, details of the acquired and acquiring entities, descriptions of the transactions leading to changes in control, and the specifics of any California real property interests held. Additionally, adherence to filing deadlines is crucial; entities must file the form within 90 days of a change in control (CIC) or change in ownership (CIO), or upon request from the BOE, to avoid penalties. The form also includes schedules for detailing the acquired entities and real property involved, as well as certifications to ensure the accuracy and completeness of the information provided. Proper execution of the Boe 100 B form is a legal necessity for entities undergoing significant transitions, underscoring the importance of understanding its requirements and implications.

Question	Answer
Form Name	Form Boe 100 B
Form Length	6 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	1 min 30 sec
Other names	BOE_100_B calbpsfileorg form

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On or after January 1,and through the certification date below, has the legal entity filing this form (or any legal entity(ies) under its ownership control) acquired ownership control (more than 50 percent of the ownership interests) in any other legal entity, through one or more transactions; AND

Result Code FLE:

Sch. A

Sch. B

Date Entered:

Legal Entity Identification No.:ywutsr

Note: For corporations and limited liability companies, list the ID Number assigned by California Secretary of State. For partnerships, list the Federal Employer Identification Number.

FILING REQUIREMENTS under Revenue and Taxation Code (RTC) see Important Notice (BOE- 100- B, S4):

This statement must be completed and filed with the Board of Equalization (BOE) within 90 days of a "change in control" (CIC) or "change in ownership" (CIO) of a legal entity, if as of that date, that legal entity (or entities under its ownership control) also owned (or under certain circumstances leased) an interest in California real property. Additionally, this statement must also be filed within 90 days of the BOE's written request, regardless of whether a CIC or CIO occurred.

Please refer to the Instructions (BOE- 100- B- INST) for definition of terms. ALL questions below must be completed.

NAME AND ADDRESS OF LEGAL ENTITY:

PO BOX 942879, SACRAMENTO, CA 94279- 0064

STATEMENT OF CHANGE IN CONTROL AND OWNERSHIP OF LEGAL ENTITIES

STATE USE ONLY

CIC/CIO Date:

BOE-100-B (S1) REV. 21 (1-12) Submit completed form to:

STATE OF CALIFORNIA

COUNTY- ASSESSED PROPERTIES DIVISION

BOARD OF EQUALIZATION

YES

NO 1a.

YES

NO 1b. Did the acquired legal entity(ies) (or any legal entity(ies) under its ownership control) hold any "interests in real property" in California on the date of acquisition?

YES

NO 2a. On or after January 1,

and through the certification date below, has any person or legal entity (or

any legal entity(ies) under its ownership control) acquired ownership control (more than 50 percent of the ownership interests) in the legal entity filing this form (or any legal entity(ies) under its ownership control), through one or more transactions; AND

YES	NO	2b. Did the legal entity filing this form (or any legal entity(ies) under its ownership control) hold any "interests in
		real property" in California on the date of acquisition?

YES	NO	3a. Since March 1, 1975, has any California real property that was transferred to the filing legal entity been
		excluded from reassessment under Revenue and Taxation Code section 62(a)(2); AND

YES

NO 3b. Has cumulatively more than 50 percent of any original co- owners' interests in the legal entity filing this

form transferred since the date the real property was originally excluded from reassessment?

If you answered "yes" to both parts of question 1 or 2 above, RTC 64(c) applies. Complete Schedule A. If you answered "yes" to both parts of question 3 above, RTC 64(d) applies. Complete Schedule B.

CERTIFICATION

Sign Here

I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and all information hereon,

including any accompanying statements or documents, is true, correct, and complete to the best of my knowledge and belief.

SIGNATURE	TITLE OF PERSON CERTIFYING INFORMATION		EMAIL ADDRESS

PRINT/TYPE NAME OF PERSON MAKING AFFIDAVIT	TELEPHONE NUMBER		DATE
	(	)

This statement shall be signed either by an officer, partner, or an employee or agent who has been designated in writing by

the board of directors, partnership, limited liability company, or other entity to sign such statements on its behalf.

THIS STATEMENT IS SUBJECT TO AUDIT AND IS NOT A PUBLIC DOCUMENT

BOE-100-B (S2F) REV. 21 (1-12)	STATE OF CALIFORNIA
	BOARD OF EQUALIZATION

SCHEDULE A: CHANGE IN CONTROL OF A LEGAL ENTITY

(Pursuant to California Revenue and Taxation Code section 64(c))

Complete this schedule if you answered YES to both parts of either question 1 or 2 on page 1 (S1)

Complete one Schedule A for each entity acquired (see instructions)

Please answer ALL of the items below.

1a. Provide the following information about the ACQUIRED legal entity:

NAM E OF THE ACQUIRED LEGAL ENTITY

CORPORATE/LIMITED LIABILITY COMPANY IDENTIFICATION NUM BER (issued by CA Secretary of State)

PARTNERSHIP IDENTIFICATION NUM BER (FEIN)

M AILING ADDRESS (street, PO box, city, state, and zip code)

CONTACT PERSON

TELEPHONE NUM BER

()

EM AIL ADDRESS

1b. Provide the following information about the ACQUIRING legal entity:

NAM E OF THE ACQUIRING PERSON OR LEGAL ENTITY

CORPORATE/LIMITED LIABILITY COMPANY IDENTIFICATION NUM BER (issued by CA Secretary of State)

PARTNERSHIP IDENTIFICATION NUM BER (FEIN)

M AILING ADDRESS (street, PO box, city, state, and zip code)

CONTACT PERSON

TELEPHONE NUM BER

()

EM AIL ADDRESS

2.Provide the following information about the change in control of the acquired legal entity.

a. Date ownership control (i.e., transfer of more than 50 percent of the ownership interests) was obtained:

(month/day/year)

b.Description of the transaction. If an indirect change in control, identify all entities involved.

3.Identify the ownership interests held by the person or legal entity in the acquired legal entity before and after the date of the change in control. Attach an additional sheet if necessary. If any interest(s) is held by a trust, indicate whether the trust is revocable or irrevocable and identify the beneficiaries of the trust.

NAME OF PERSON OR LEGAL ENTITY

PERCENTAGE OF INTEREST HELD

BEFORE

AFTER*

ACQUISITION DATE ACQUISITION DATE

*The acquiring person or legal entity must identify the percentage interest they held before and after the acquisition.

(Continued on reverse)

BOE-100-Bzyxwvutsrqponm(S2B) REV. 21 (1-12) Schedule A continued

4. Transfer Information: Complete all statements as they pertain to ownershi interest of a legal entity(ies); not transfers of real property interests.

YES NO

a. This transfer was solely between spouses or registered domestic partners. If transfer was due to death, provide date of death:

b. This transfer of ownership interest was between parties (for example, a transfer into or out of a legal entity or a transfer between legal entities) in which the proportional ownership interests of the transferor(s) and transferee(s) remain exactly the same before and after the transfer.

c. This transfer of ownership interest was a nontaxable reorganization between corporations which are members of an affiliated group before and after the transfer.

If you answered "yes" to item b or c listed above, you must attach additional documentation. (See Instructions for documentation required).

5.Real Property Schedule:

Please list all interests in real property in California held by the acquired legal entity (or any legal entity(ies) under its ownership control), as of the date that ownership control was obtained (the acquisition date). See instructions for definition of "interests in real property." Also attach a list identifying the name and identification number of each entity under the acquired entity's control.

a. Property Owned by Acquired Legal Entity and Entities Under its Control

NAME OF OWNER

LOCATION

(STREET ADDRESS/CITY)

ASSESSOR'S PARCEL NO.

TYPE OF PROPERTY

(CHECK ALL THAT APPLY)

CO.

NO. LAND IMPROVEMENTS FIXTURES (BLDG./STRUCTURE)

b. Please list property Leased by Acquired Legal Entity and Entities Under its Control

				TYPE OF LEASE
	LOCATION	ASSESSOR'S		(CHECK ALL THAT APPLY)
NAME OF LESSEE	LOCATION	ASSESSOR'S	CO.	PUBLIC ENTITY	LEASED 35+ YEARS
NAME OF LESSEE	(STREET ADDRESS/CITY)	PARCEL NO.	CO.	PUBLIC ENTITY	LEASED 35+ YEARS
	(STREET ADDRESS/CITY)	PARCEL NO.	NO.	(POSSESSORY	(REMAINING TERM
			NO.

				INTEREST)	INCLUDING OPTIONS)

COUNTY IDENTIFICATION NUMBERS

01	Alameda	13	Imperial	25	Modoc	37	San Diego	49	Sonoma
02	Alpine	14	Inyo	26	Mono	38	San Francisco	50	Stanislaus
03	Amador	15	Kern	27	Monterey	39	San Joaquin	51	Sutter
04	Butte	16	Kings	28	Napa	40	San Luis Obispo	52	Tehama
05	Calaveras	17	Lake	29	Nevada	41	San Mateo	53	Trinity
06	Colusa	18	Lassen	30	Orange	42	Santa Barbara	54	Tulare
07	Contra Costa	19	Los Angeles	36	SanYSONEBernardino
07	Contra Costa	19	Los Angeles	31	Placer	43	Santa Clara	55	Tuolumne
08	Del Norte	20	Madera	32	Plumas	44	Santa Cruz	56	Ventura
09	El Dorado	21	Marin	33	Riverside	45	Shasta	57	Yolo
10	Fresno	22	Mariposa	34	Sacramento	46	Sierra	58	Yuba
11	Glenn	23	Mendocino	35	San Benito	47	Siskiyou
12	Humboldt	24	Merced			48	Solano

				STATE USE ONLY

	RESULT/REASON CODE			ENTITY NAME		ENTITY ID NUMBER	CIC DATE	DATE ENTERED

No CIC of FLE-

Reporting a CIC (33)

Change in Control (77):

Exclusion Applies (88):

No Change in Control (99):

Comments:

BOE-100-B (S3F) REV. 21 (1-12)	STATE OF CALIFORNIA
	BOARD OF EQUALIZATION

SCHEDULE B: CHANGE IN OWNERSHIP OF A LEGAL ENTITY

Cumulative Transfers of Original Co-owners' Interests

(Pursuant to section 64(d) of the California Revenue and Taxation Code (R&TC))

If you answered "yes" to both parts of question 3 on page 1 (S1), complete this schedule; however,

If you answered "yes" to both parts of questions 2 and 3 on page 1 (S1), you are required to complete Schedule A and B.

Please answer ALL of the items below.

1.Creation of Original Co-owner Status:

Provide the date(s) and a description of the transaction(s) in which the interest(s) in California real property(ies) was transferred into the filing legal entity that was previously excluded from reassessment, under R&TC section 62(a)(2), which created the Original Co- owners' status.

DATE(S) OF TRANSFER(S)

DESCRIPTION OF TRANSFER(S)

2.Real Property Schedule:

Please list all interests in California real property that were previously excluded from reassessment pursuant to R&TC section 62(a)(2).

a. Property Owned by Legal Entity

NAME OF OWNER

LOCATION

(STREET ADDRESS/CITY)

ASSESSOR'S PARCEL NO.

CO.

NO.

b. Property Leased by Legal Entity

				TYPE OF LEASE
	LOCATION	ASSESSOR'S		(CHECK ALL THAT APPLY)
NAME OF LESSEE	LOCATION	ASSESSOR'S	CO.	PUBLIC ENTITY	LEASED 35+ YEARS
NAME OF LESSEE	(STREET ADDRESS/CITY)	PARCEL NO.	CO.	PUBLIC ENTITY	LEASED 35+ YEARS
	(STREET ADDRESS/CITY)	PARCEL NO.	NO.	(POSSESSORY	(REMAINING TERM
			NO.

				INTEREST)	INCLUDING OPTIONS)

COUNTY IDENTIFICATION NUMBERS

01	Alameda	13	Imperial	25	Modoc	37	San Diego	49	Sonoma
02	Alpine	14	Inyo	26	Mono	38	San Francisco	50	Stanislaus
03	Amador	15	Kern	27	Monterey	39	San Joaquin	51	Sutter
04	Butte	16	Kings	28	Napa	40	San Luis Obispo	52	Tehama
05	Calaveras	17	Lake	29	Nevada	41	San Mateo	53	Trinity
06	Colusa	18	Lassen	30	Orange	42	Santa Barbara	54	Tulare
07	Contra Costa	19	Los Angeles	31	Placer	43	Santa Clara	55	Tuolumne
08	Del Norte	20	Madera	32	Plumas	44	Santa Cruz	56	Ventura
09	El Dorado	21	Marin	33	Riverside	45	Shasta	57	Yolo
10	Fresno	22	Mariposa	34	Sacramento	46	Sierra	58	Yuba
11	Glenn	23	Mendocino	35	San Benito	47	Siskiyou
12	Humboldt	24	Merced	36	San Bernardino	48	Solano	(Continued on reverse)

BOE-100-B (S3B) REV. 21 (1-12) Schedule B continued

3.Cumulative Transfer of Original Co-owners' Interests:

a.Provide a description of the transfer(s) that cumulatively result in a transfer of more than 50 percent of the original co- owners' interests in the filing legal entity since the date noted in question 1 on Schedule B (S3F).

b. Identify the date(s) and percentage interest(s) transferred by any original co- owner(s) and the name(s) of the current owner(s).

DATE(S) OF TRANSFER

NAME OF ORIGINAL CO-OWNER(S)*

%INTEREST TRANSFERRED

NAME OF CURRENT OWNER(S)**

%INTEREST HELD

TOTAL MUST EQUAL MORE THAN 50%

TOTAL MUST EQUAL 100%

*If any interest(s) is held by a trust, indicate whether the trust is revocable or irrevocable and identify the beneficiaries of the trust. ** Current owner(s) is a party(ies) that holds an ownership interest in the legal entity after the date of the last transfer.

4.Transfer Information: Complete all statements as they pertain to ownership interest of a legal entity(ies); not transfer of real property interests.

YES NO

a. This transfer is solely between spouses or registered domestic partners. If transfer was due to death, provide date of death:

b. This transfer of ownership interest was between parties (for example, a transfer into or out of a legal entity or a transfer between legal entities) in which the proportional ownership interest of the transferor(s) and transferee(s) remain exactly the same before and after the transfer.

If you answered "yes" to item b listed above, you must attach additional documentation. (See Instructions for documentation required).

STATE USE ONLY

RESULT/REASON CODE

ENTITY NAME

ENTITY ID NUMBER

CIO DATE

DATE ENTERED

Change in Ownership (66):

Exclusion Applies (88):

No Change in Ownership (99):

Other:

Comments:

BOE-100-B (S4) REV. 21 (1-12)	STATE OF CALIFORNIA
	BOARD OF EQUALIZATION

IMPORTANT NOTICE

Filing Requirement - Change in Control

Revenue and Taxation Code Section 480.1

The law requires any person or legal entity acquiring ownership control in any corporation, partnership, limited liability company, or other legal entity owning real property in California subject to local property taxation to complete and file a change in ownership statement with the State Board of Equalization at its office in Sacramento. The change in ownership statement must be filed within 90 days from the date of the change in control of a corporation, partnership, limited liability company, or other legal entity. The law further requires that a change in ownership statement be completed and filed whenever a written request is made therefor by the State Board of Equalization, regardless of whether a change in control of the legal entity has occurred.

The failure to file a change in ownership statement within 90 days from the earlier of the date of the change in control of the corporation, partnership, limited liability company, or other legal entity, or the date of a written request by the State Board of Equalization results in a penalty of 10 percent of the taxes applicable to the new base year value reflecting the change in control of the real property owned by the corporation, partnership, limited liability company, or legal entity (or 10 percent of the current year's taxes on that property if no change in control occurred). This penalty will be added to the assessment roll and shall be collected like any other delinquent property taxes, and be subject to the same penalties for nonpayment.

IMPORTANT NOTICE

Filing Requirement - Change in Ownership

Revenue and Taxation Code Section 480.2

The law requires any corporation, partnership, limited liability company, or other legal entity owning real property in California subject to local property taxation and transferring shares or other ownership interest in such legal entity which constitutes a change in ownership pursuant to subdivision (d) of Section 64 of the Revenue and Taxation Code to complete and file a change in ownership statement with the State Board of Equalization at its office in Sacramento. The change in ownership statement must be filed within 90 days from the date that shares or other ownership interests representing cumulatively more than 50 percent of the total control or ownership interests in the entity are transferred by any of the original co- owners in one or more transactions. The law further requires that a change in ownership statement be completed and filed whenever a written request is made therefor by the State Board of Equalization, regardless of whether a change in ownership of the legal entity has occurred.

The failure to file a change in ownership statement within 90 days from the earlier of the date of the change in ownership of the corporation, partnership, limited liability company, or other legal entity, or the date of a written request by the Board of Equalization results in a penalty of 10 percent of the taxes applicable to the new base year value reflecting the change in ownership of the real property owned by the corporation, partnership, limited liability company, or legal entity (or 10 percent of the current year's taxes on that real property if no change in ownership occurred). This penalty will be added to the assessment roll and shall be collected like any other delinquent property taxes, and be subject to the same penalties for nonpayment.

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When it comes to blanks of this precise document, here is what you need to know:

1. First of all, once filling in the Form Boe 100 B, start out with the part that has the next blanks:

Form Boe 100 B writing process shown (stage 1)

2. Once your current task is complete, take the next step – fill out all of these fields - and through the certification date, AND, YES, NO b Did the acquired legal, real property in California on the, YES, NO a On or after January, and through the certification date, any legal entityies under its, YES, NO b Did the legal entity filing, real property in California on the, YES, NO a Since March has any, and excluded from reassessment under with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

3. This next step is mostly about NAME OF THE ACQUIRED LEGAL ENTITY, CORPORATELIMITED LIABILITY COMPANY, PARTNERSHIP IDENTIFICATION NUMBER, MAILING ADDRESS street PO box city, CONTACT PERSON, TELEPHONE NUMBER, EMAIL ADDRESS, b Provide the following, NAME OF THE ACQUIRING PERSON OR, CORPORATELIMITED LIABILITY COMPANY, PARTNERSHIP IDENTIFICATION NUMBER, MAILING ADDRESS street PO box city, CONTACT PERSON, TELEPHONE NUMBER, and EMAIL ADDRESS - complete all of these blanks.

As for b Provide the following and CONTACT PERSON, make certain you get them right here. These are definitely the most significant fields in the document.

4. This next section requires some additional information. Ensure you complete all the necessary fields - NAME OF PERSON OR LEGAL ENTITY, BEFORE, AFTER, ACQUISITION DATE, ACQUISITION DATE, The acquiring person or legal, and Continued on reverse - to proceed further in your process!

5. As a final point, this last part is precisely what you'll have to complete before closing the form. The blank fields you're looking at are the next: zyxwvutsrqponmlihgfedcbaTSPICA, a This transfer was solely between, YES, date of death, b This transfer of ownership, transfer between legal entities in, c This transfer of ownership, an affiliated group before and, If you answered yes to item b or c, Real Property Schedule, Please list all interests in real, a Property, Owned, by Acquired Legal Entity and, and NAME OF OWNER.

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