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.
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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 assessment made between January 1 and July 1, and all escaped assessments, appeal applications must be files 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