Jordan Z. Marks

ASSESSOR | RECORDER | COUNTY CLERK

County of San Diego

Business Personal Property Services

In California, all business properties are subject to property taxes. State law requires that all business personal property be assessed annually for property tax purposes. To accomplish this, the Assessor’s office mails out approximately 60,000 Business Personal Property Statements and Important Assessment Notices to all San Diego County businesses.

For more information on these statements or to request a Business Property Statement, please call the Assessor’s Office at (858) 505-6100.

Important dates to remember:

  • February 1: First day to e-file Business Property Statements

  • April 1: Due Date for Business Property Statement

  • May 7: Last day to file before a 10% penalty is applied.
    • If May 7 falls on Saturday, Sunday, or a legal holiday, penalties will be applied after the following business day.

  • May 31: Last day to e-File online. Thereafter, the link will become unavailable for filing statements, and you must file manually.
    • If May 31 falls on Saturday, Sunday, or a legal holiday, the statement will be accepted the next business day.

In person:

Visit one of office locations to complete the Business Property Statement. You will be asked to present valid government-issued photo ID when you arrive. 

Find a Location

By mail:

Send the completed application to:

Business Division
9225 Clairemont Mesa Blvd.
San Diego, CA 92123

By email:

Email the completed application to: ARCCbusinessefile.fgg@sdcounty.ca.gov

By fax:

Fax the completed application to (858) 505-6266.

Instructions for Changing Mailing Address

There is a procedure in place at the Assessor's Office for changing the mailing address on your business, vessel, or aircraft account(s). If you authorize a mailing address change, it will be effective until we receive another notice of mailing address change.

Please submit a Change of Address - Business Personal Property Form to the Business Division of the San Diego County Assessor's Office to change your mailing address and/or to report a change in ownership. A written request can also be submitted by following the steps below.

  1. Submit your request on taxpayer’s company letterhead, identifying the business, vessel or aircraft account number(s) to be changed.
  2. Include the name, title, and complete address of the person or company where all future information will be mailed.
  3. If you do not have company letterhead, your request must be submitted in writing.

The request must be signed by the owner or corporate officer of the company being assessed by the County of San Diego.   

The following documents will be impacted by your change of mailing address request:

All Business, Vessel and Aircraft Property Statements

  • Notice of Escape Assessments
  • Notice of Audit Results
  • Unsecured Tax Bills and Roll Corrections Correspondence
  • Agent Authorization
  • Copies of statements per Revenue & Taxation code 443.1
  • General correspondence related to Business, Vessel, or Aircraft accounts

The change of mailing address process has been developed to protect and secure certain non-public information. Many of your documents have statutory filing date requirements and associated penalties attach if not completed and returned timely. These filing requirements remain in effect whether your information is mailed directly to your business address or to the new address you have requested.

IMPORTANT : To update your address on an Fictitious Business Name Statement, you must file a new statement. Visit our Fictitious Business Name page for more info. 

In person:

Visit an office location and complete the Change of Address - Business Property form. You will be asked to present valid government-issued photo ID when you arrive. 

Find a Location

By mail:

Send the completed application to:

Business Division
9225 Clairemont Mesa Blvd.
San Diego, CA 92123

By email:

Email the completed application to: ARCCbusinessefile.fgg@sdcounty.ca.gov

By fax:

Fax the completed application to (858) 505-6266.

State law requires each business to file this property statement annually so that a taxable value can be established for such business personal property as equipment, furniture, fixtures and supplies. ​

It will be mailed out in January and is due back by April 1 or the next business day if April 1 falls on a weekend.

Important Assessment Notices are sent out in lieu of a Business Property Statement for smaller businesses in which the values remain constant. This form needs to be returned only if there has been a change in value, ownership, or if business has been permanently closed.

The statement should be returned to the Assessor’s Office with an explanation that you no longer own the business, when it was sold, and to whom. This will enable the assessor to properly assess the new business owner. ​

If a statement is not received by beginning of March, a business should immediately contact the Assessor’s Office. Failure to receive this statement does not relieve the business from the requirement to annually file with the County Assessor’s Office.
​

There is a grace period until May 7th in which a property statement can be filed without incurring a 10% penalty.  

If you disagree with an assessment, please contact the Business Division to discuss your filing at (858) 505-6100

If you still disagree with the assessed value shown on your tax bill, you have the right to file an appeal. The Assessment Appeal application (Application for Changed Assessment) must be filed with the Clerk of the Board between July 2 and November 30 of each year for regular assessments made between January 1 and July 1, and for all escaped assessments, appeal applications must be filed within 60 days of the date of the tax bill. Assessment appeals forms and information can be obtained in the Assessment Appeals page or by calling their office at (619) 531-5777