Complete Schedule A if you answered yes to both parts of either question 1 or 2 on the certification page (S1F).
Schedule B: if you answered yes to both parts of question 3 on the certification page (S1F), complete this schedule.
Both schedules: if you answered yes to both parts of questions 2 and 3 on the certification page (S1F), you are required to complete both Schedule A and Schedule B.
Written request: this statement must also be filed within 90 days of the BOE's written request, regardless of whether a CIC or CIO occurred.
Who files: the person or legal entity acquiring ownership control or the legal entity that has undergone a CIO must file within 90 days of the CIC or CIO.
| Question | Answer |
|---|---|
| Form Name | Form BOE-100-B |
| Form Length | 6 pages |
| Fillable? | Yes |
| Fillable fields | 200 |
| Avg. time to fill out | 34 min |
| Edition | 2-24 |
| Issuing agency | State of California Board of Equalization |
| Where to send | County-Assessed Properties Division (MIC:64), PO Box 942879, Sacramento, CA 94279-0064 |
| Who signs | An officer, partner, or an employee or agent who has been designated in writing |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | BOE-100-B, BOE 100B, BOE-100, BOE 100, 100-B, Form BOE-100-B, Statement of Change in Control and Ownership of Legal Entities |
| Official source | Form BOE-100-B (Rev 2-24), California State Board of Equalization |
Form Boe 100 B isn’t the one you’re looking for?