Full Text
BOE-571-STR (P1) REV. 03 (07-25) SHORT TERM RENTAL PROPERTY STATEMENT FOR 2026 (Declaration of costs and other related property information as of 12:01 A.M., January 1, 2026) FILE RETURN BY APRIL 1, 2026 1. NAME AND MAILING ADDRESS (Make necessary corrections to the printed name and mailing address) PART 1: GENERAL INFORMATION 2. LOCATION OF THE PROPERTY (street, city) Email Address Local Telephone Number ( ) Fax Number ( ) Enter location of general ledger and all related accounting records (include zip code): STREET CITY STATE ZIP When did you start business at this location? DATE: PART 2: DECLARATION OF PROPERTY BELONGING TO OTHERS ASSESSOR'S USE ONLY 3. Do you own the personal property household furniture and personal effects) located at your short term rental property location? No Yes If NO, list below NAME AND ADDRESS OF OWNER AND DESCRIPTION OF SUCH PROPERTY PART 3: DECLARATION OF PERSONAL PROPERTY BELONGING TO YOU (use Schedule A on page 2 to complete totals below) 4. Supplies Enter cost estimate of supplies on hand available to rental guests $ 5. Furniture & Belongings Enter total costs from page 2 $ 6. Kitchen Appliances Enter total costs from page 2 $ 7. Other Equipment Enter total costs from page 2 $ GRAND TOTAL PERSONAL PROPERTY $ OWNERSHIP TYPE ☐Homeowner ☐Proprietorship ☐Partnership ☐Corporation ☐ Other: DECLARATION BY ASSESSEE Note: The following declaration must be completed and signed. If you do not do so, it may result in penalties. I declare under penalty of perjury under the laws of the State of California that I have examined this property statement, and that the foregoing and all information herein, including any accompanying statements or materials, is true, correct, and complete to the best of the taxpayer's knowledge and belief, and includes all property required to be reported which is owned, claimed, possessed, controlled, or managed by the person named as the assessee in this statement at 12:01 a.m. on January 1, 2026. SIGNATURE OF ASSESSEE OR AUTHORIZED AGENT DATE NAME OF LEGAL ENTITY (other than DBA) (typed or printed) TELEPHONE NUMBER ( ) PREPARER'S NAME AND ADDRESS (typed or printed) TITLE NAME OF ASSESSEE OR AUTHORIZED AGENT (typed or printed) FEDERAL EMPLOYER ID NUMBER TITLE THIS STATEMENT SUBJECT TO AUDIT INFORMATION PROVIDED ON A PROPERTY STATEMENT MAY BE SHARED WITH THE STATE BOARD OF EQUALIZATION RETURN THIS ORIGINAL FORM. COPIES WILL NOT BE ACCEPTED. FILE A SEPARATE STATEMENT FOR EACH LOCATION. ASSESSOR'S USE ONLY ACCOUNT NUMBER BAN ASSESSOR'S PARCEL/ID NUMBER Donald O'Connor Alpine County Assessor/Recorder PO Box 155 Markleeville, CA 96120 Ph: (530) 694-2283 ---PAGE BREAK--- BOE-571-STR (P2) REV. 03 (07-25) SCHEDULE A – COST DETAIL: FURNITURE & EQUIPMENT Table to itemize belongings Section 1(a) of article XIII of the California Constitution provides that all property is taxable unless otherwise exempted. Therefore, all home furnishings that are used in a short-term rental property – including dishware, sofas, mattresses, and bedding – are subject to personal property taxes. One by one, please list EACH ITEM per room contained in the short-term rental property and estimate cost and year that items were acquired. Year acquired Bedroom #1 furniture & belongings Original cost Year acquired Living area furniture & belongings Original cost Year acquired Kitchen appliances (Do not include built-in appliances) Original cost Mattress Sofa Dishwasher Box Spring Chairs Refrigerator Bedframe/headboard Rug Stove Pillows and bedding TV Microwave Duvet cover/blanket Table Toaster Bureau/chest of drawers Storage chest of drawers Coffee maker table Table lamp Blender Rug Floor lamp Ice maker Mirror Mirror Other Table lamp Artwork: painting/picture Floor lamp Clocks Artwork: painting/picture Internet modem/router TV Gaming console(s)/DVD Other Wi-Fi/networking devices Other 1. Total 4. Total 7. Total Year acquired Bedroom #2 furniture & belongings Original cost Year acquired Dining & Kitchen furniture & belongings Original cost Year acquired Other equipment Original cost Mattress Dishware Clothes washer Box Spring Flatware Clothes dryer Bedframe/headboard Pots and pans Vacuum cleaner Pillows and bedding Knives/cooking utensils Computer(s) Duvet cover/blanket Table Bike(s) Bureau/chest of drawers Chairs Sports equipment table Rug Portable BBQs Rug Table lamp Security system(s) Mirror Floor lamp Outdoor playground Table lamp Mirror Patio furniture Floor lamp Artwork: painting/picture Gazebo Artwork: painting/picture Clocks Portable hot tub TV Telephones Pool equipment Other Other Electric vehicle charger(s) Portable heater(s)/air conditioner(s) Rollaway beds Other 2. Total 5. Total 8. Total Year acquired Bedroom #3 furniture & belongings Original cost Year acquired Bathroom furniture & belongings Original cost Add up TOTAL COSTS for FURNITURE & BELONGINGS as listed in both the left and center columns and carry forward the total sum to the front page, line 5. Add up TOTAL COSTS for APPLIANCES as listed in the upper right column and carry forward the total sum to the front page, line 6. Add up TOTAL COSTS for EQUIPMENT as listed in the mid right column and carry forward the total sum to the front page, line 7. Please attach additional schedules if there are more bedrooms or other rooms not indicated. Mattress Bath towels Box Spring Hand towels Bedframe/headboard Bath mat(s) and rug(s) Pillows and bedding Blow dryer Duvet cover/blanket Other Bureau/chest of drawers table Rug Mirror Table lamp Floor lamp Artwork: painting/picture TV Other 3. Total 6. Total ---PAGE BREAK--- THIS STATEMENT IS SUBJECT TO AUDIT. THIS STATEMENT IS NOT A PUBLIC DOCUMENT. THE INFORMATION DECLARED WILL BE HELD SECRET BY THE ASSESSOR. IF ANY SITUATION EXISTS WHICH NECESSITATES A DEVIATION FROM TOTAL COST PER BOOKS AND RECORDS, FULLY EXPLAIN ALL ADJUSTMENTS. INSTRUCTIONS (complete the statement as follows) NAME. If the information has been preprinted by the Assessor, make necessary corrections. INDIVIDUALS, enter the last name first, then the first name and middle initial. PARTNERSHIPS must enter at least two names, showing last name, first name and middle initial for each partner. CORPORATIONS report the full corporate name. If the business operates under a DBA (Doing Business As) or FICTITIOUS NAME, enter the DBA (Fictitious) name under which you are operating in this county below the name of the sole owner, partnership, or corporation. Part I: GENERAL INFORMATION LOCATION OF RECORDS — Enter the address or addresses at which your general ledger and all related accounting records are maintained and available for audit. If you enter your tax agent or representative’s address, indicate whether all or only part of the records are at that address, and the location of the remainder, if applicable. LOCATION OF THE PROPERTY. Enter the complete street address. Forms for additional rental locations will be furnished upon request. Part II: DECLARATION OF PROPERTY BELONGING TO OTHERS If property belonging to others, or their business entities, is located on your premises, report the owner’s name and mailing address along with a description of the leased property. If it is leased furniture or appliances, your agreement may indicate whether the lessor or lessee has the tax obligation. For assessment purposes, the Assessor will consider, but is not bound to, the contractual agreement. 1. LEASED PROPERTY. Report the name and address of owner and a description of the leased property; do not include in Schedule A (see No. 3, below). 2. LEASE-PURCHASE OPTION PROPERTY. Report here all furniture and appliances acquired on lease-purchase option on which the final payment remains to be made. Report the name and address of owner and a description of the leased property. If final payment has been made, report full cost in Schedule A (see No. 3, below). 3. CAPITALIZED LEASED PROPERTY. Report here all leased furniture and appliances that have been capitalized at the present value of the minimum lease payments on which a final payment remains to be made. Report the name and address of owner and a description of the leased property. Do not include in Schedule A unless final payment has been made. BOE-571-STR (P3) REV. 03 (07-25) OFFICIAL REQUEST DO NOT RETURN THESE INSTRUCTIONS California law prescribes a yearly ad valorem tax based on property as it exists at 12:01 a.m. on January 1 (tax lien date). This form constitutes an official request that you declare all assessable business property situated in this county which you owned, claimed, possessed, controlled, or managed on the tax lien date, and that you sign (under penalty of perjury) and return the statement to the Assessor’s Office by the date cited on the face of the form as required by law. Failure to file the statement during the time provided in section 441 of the Revenue and Taxation Code will compel the Assessor to estimate the value of your property from other information in the Assessor’s possession and add a penalty of 10 percent of the assessed value as required by section 463 of the Code. If you own taxable personal property in any other county whose aggregate cost is $100,000 or more for any assessment year, you must file a property statement with the Assessor of that county whether or not you are requested to do so. Any person not otherwise required to file a statement shall do so upon request of the Assessor regardless of aggregate cost of property. The Assessor of the county will supply you with a form upon request. Except for the "DECLARATION BY ASSESSEE" section, you may furnish attachments in lieu of entering the information on this property statement. However, such attachments must contain all the information requested by the statement and these instructions. The attachments must be in a format acceptable to the Assessor, and the property statement must contain appropriate references to the attachments and must be properly signed. In all instances, you must return the original BOE-571-STR. Report conditional sales contracts that are not leases on Schedule A. ---PAGE BREAK--- BOE-571-STR (P4) REV. 03 (07-25) Part III: DECLARATION OF PERSONAL PROPERTY BELONGING TO YOU Report full cost (100 percent of actual cost). Include excise, sales, and use taxes, freight-in, installation charges, and all other relevant costs. Report any additional information which will assist the Assessor in arriving at a fair market value. LINE 4. SUPPLIES. Report supplies on hand, such as stationery and office supplies, utensils and dishware, cleaning supplies, napkins and paper towels, etc., at their current replacement costs. LINE 5. FURNITURE AND BELONGINGS, APPLIANCES, AND OTHER EQUIPMENT. Enter sum of total costs from Schedule A for furniture and belongings, lines 1-6. (see instructions for Schedule A: furniture and belongings). LINE 6. KITCHEN APPLIANCES. Enter sum of total costs from Schedule A for kitchen appliances, line 7. (see instructions for Schedule A: kitchen appliances). LINE 7. OTHER EQUIPMENT. Enter sum of total costs from Schedule A for other equipment, line 8. Describe and report the cost of tangible property not reported elsewhere on this form. SCHEDULE A — COST DETAIL: FURNITURE AND EQUIPMENT Do not include property already reported in Part II. Enter in the appropriate column the cost of your furniture and belongings, appliances, and other equipment segregated by calendar year of acquisition, include short-lived or expensed equipment. Total each column. Report full cost; do not deduct investment credits, trade-in allowances or depreciation. Include equipment acquired through a lease-purchase agreement at the selling price effective at the inception of the lease and report the year of the lease as the year of acquisition (if final payment has not been made, report such equipment in PART II). Report self-constructed equipment used by you at the proper trade level in accordance with Title 18, section 10, of the California Code of Regulations. Exclude the cost of normal maintenance and repair that does not extend the life nor modify the use of the furniture, appliances, or equipment. Exclude the cost of furniture, kitchen appliances, and equipment actually removed from the site. The cost of furniture, kitchen appliances, and equipment retired but not removed from the site must be reported. Furniture and Belongings include, but are not limited to: Mattresses, Box Springs, Bedframes/Headboards, Pillows and Bedding, Duvet Covers/Blankets, Bureaus/Chest of Drawers/Dressers, Tables, Rugs, Mirrors, Table Lamps, Floor Lamps, Artwork (Paintings, Pictures, etc.), Televisions, Sofas/Couches, Tables, Chairs, Storage Chests, Clocks, Internet Modems, Routers, Gaming Consoles, DVDs and DVD Players, Networking Devices, Dishware, Flatware, Pots and Pans, Knives/Cooking Utensils, Telephones, Bath Towels, Hand Towels, Bath Mat(s)/Rug(s), Blow Dryers, and any other similar furniture and belongings not reported elsewhere on this form and located and used in the subject short-term rental property. Do not include installed carpeting or drapes as furniture; such items are considered part of the building. Kitchen Appliances include, but are not limited to: Dishwashers, Refrigerators, Stoves, Ovens, Microwaves, Toasters, Coffee Makers, Blenders, Ice Makers, Waffle Makers, and any other similar kitchen appliances that are not built-in and located and used in the subject short-term rental property. Do not include built-in appliances. Other Equipment includes, but is not limited to: Clothes Washers and Dryers, Vacuum Cleaners, Computers, Bicycles, Sports Equipment, Portable Barbecues, Security Systems, Outdoor Playgrounds, Patio Furniture, Gazebos, Portable Hot Tubs, Pool Equipment, Electric Vehicle (EV) Chargers, Portable Heaters, Portable Air Conditioners, Rollaway Beds, and any other similar equipment not reported elsewhere on this form and located and used in the subject short-term rental property. If necessary, asset titles in Schedule A may be changed to better fit your property holdings; however, the titles should be of such clarity that the property is adequately defined. To report more acquisitions, you must attach a separate schedule detailing the cost of such equipment by year(s) of acquisition. Enter the total cost of all such acquisitions along with other reported costs. ---PAGE BREAK--- DECLARATION BY ASSESSEE The law requires that this property statement, regardless of where it is executed, shall be declared to be true under penalty of perjury under the laws of the State of California. The declaration must be signed by the assessee, a duly appointed fiduciary, or a person authorized to sign on behalf of the assessee. In the case of a corporation, the declaration must be signed by an officer or by an employee or agent who has been designated in writing by the board of directors, by name or by title, to sign the declaration on behalf of the corporation. In the case of a partnership, the declaration must be signed by a partner or an authorized employee or agent. In the case of a Limited Liability Company (LLC), the declaration must be signed by an LLC manager, or by a member where there is no manager, or by an employee or agent designated by the LLC manager or by the members to sign on behalf of the LLC. When signed by an employee or agent, other than a member of the bar, a certified public accountant, a public accountant, an enrolled agent or a duly appointed fiduciary, the assessee’s written authorization of the employee or agent to sign the declaration on behalf of the assessee must be filed with the Assessor. The Assessor may at any time require a person who signs a property statement and who is required to have written authorization to provide proof of authorization. A property statement that is not signed and executed in accordance with the foregoing instructions is not validly filed. The penalty imposed by section 463 of the Revenue and Taxation Code for failure to file is applicable to unsigned property statements. BOE-571-STR (P5) REV. 03 (07-25)