Many times, commercial property involves real estate and tenant improvements, plus business-related personal property and fixtures.
Assessor's Information for Businesses
Business property, not just real estate, must be assessed for taxation. This section of our Website provides you with information and forms to help you.
Businesses are required to file an Assessor's Business Property Statement 571-L annually, when requested by the Assessor or when equipment and fixture costs reach a total of $100,000.
The equipment and fixtures as of January 1st (lien date) each year, are reported by year acquired and cost at time of acquisition. Leased equipment also needs to be reported and is assessable. The statements are due April 1st and are delinquent if not filed by May 7.
Once filed with the Assessor's Office the statements are processed and market values are established.
If you have specific questions on preparing the Form 571-L, please give our Business Property Division a call at 530-265-1259 for assistance.
Some businesses will receive a notice that they have been included in a DirectBill Program. Generally, these are smaller, fairly stable businesses. Rather than require these businesses to file a complete Business Property Statement every year, as has been done in the past, the businesses in the DirectBill program may only have to file a 571-L form every four years. For more information on this program, visit the DirectBill Program page.