BOE-100-B-INST (S1F) REV. 6 (5-22)                                                                         STATE OF CALIFORNIA
                                                                                                     BOARD OF EQUALIZATION

                                         INSTRUCTIONS FOR COMPLETING BOE-100-B
                  STATEMENT OF CHANGE IN CONTROL AND OWNERSHIP OF LEGAL ENTITIES

Filing Requirements for Legal Entities
Whenever there is a change in control (CIC) pursuant to section 64(c) of the Revenue and Taxation Code (R&TC) or a 
change in ownership (CIO) pursuant to R&TC section 64(d) of a legal entity, and the legal entity owned or leased interests 
in real property located in California as of that date, the person or legal entity acquiring ownership control or the legal 
entity that has undergone a CIO must file the BOE-100-B, Statement of Change in Control and Ownership of Legal 
Entities (statement), with the Board of Equalization (BOE) within 90 days of the CIC or ownership (R&TC sections 480.1 
and 480.2). In addition, any legal entity is required to file a statement with the BOE within 90 days of the date of the 
BOE’s request, regardless of whether a change in control or ownership of the legal entity has occurred.
This statement must be filed with the State Board of Equalization, County-Assessed Properties Division (MIC:64), 
P.O. Box 942879, Sacramento, CA 94279-0064.
Legal Entity Information and Resources
Statements are processed by staff in the BOE’s Legal Entity Ownership Program (LEOP). Further information regarding 
legal entities, links to relevant statutes, property tax rules, and annotated letters are available on the BOE’s website 
at www.boe.ca.gov/proptaxes/leop.htm. In addition, the LEOP web page provides an overview of the LEOP program, 
definitions of terms, and access to the statement and Frequently Asked Questions (FAQs). You may also contact the 
LEOP staff at 1-916-274-3410.
Penalty Information
If a person or legal entity fails to file the statement timely with the BOE, as required by R&TC section 480.1 and 480.2, 
the penalty pursuant to R&TC section 482 is (1) 10 percent of the taxes applicable to the new base year value reflecting 
the CIC or CIO of the real property owned by the corporation, partnership, limited liability company, or legal entity, or (2) 
10 percent of the current year’s taxes on that property, if no CIC or CIO occurred.
Definitions
•  Change in Control—R&TC section 64(c)—A change in control occurs when any person or legal entity obtains more
   than 50 percent of the ownership interest in a legal entity; control may be obtained directly or indirectly. If a legal
   entity has undergone a CIC,  allinterests in real property located in California and held by the acquired legal entity (or
   any legal entity[ies] under its ownership control) as of the date of the CIC is subject to reassessment.
   For purposes of determining whether a legal entity has undergone a CIC, the acquisition of ownership interest
   is considered. In the case of corporations, an ownership interest is represented by voting stock. In the case of
   partnerships or limited liability companies, an ownership interest is represented by the total interest in capital and
   profits.
•  Change in Ownership             —R&TC section 64(d)—A change in ownership occurs when cumulatively more than
   50 percent of the original co-owners’ interests in the legal entity is transferred; original co-owner status is created
   when a transfer of property is excluded from reassessment under R&TC section 62(a)(2) in a prior transaction.
   If a legal entity has undergone a CIO, then only the interest in real property that was previously excluded from
   reassessment under R&TC section 62(a)(2) is subject to reassessment as of the date of the CIO. If, however, a legal
   entity has also undergone a CIC under R&TC section 64(c) and there has been a transfer of cumulatively more
   than 50 percent of the original co-owners’ interests, then  allinterests in real property located in California and
   owned by the legal entity (or any legal entity[ies] under its ownership control) as of the date of the CIC is subject to
   reassessment.
•  Interests in Real Property—For CIC and CIO purposes, interests in real property includes any of the following:
        1. Land, improvements (that is, buildings and structures), or fixtures OWNED;
        2. Land, improvements (that is, buildings and structures), or fixtures HELD UNDER LEASE from a private owner if
          the remaining term of the lease, including written renewal options, exceeds 35 years;
        3. Land, improvements (that is, buildings and structures), or fixtures HELD UNDER LEASE from a public owner
          (that is, any agency of local, state, or federal government) for any term; or
        4. Mineral rights, including working interest in oil, gas, and geothermal steam-producing properties owned or
          held on lease for any term, whether in production or not.
Note: It does not include personal property owned, such as personal computers or office equipment.

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BOE-100-B-INST (S1B) REV. 6 (5-22)                                                                   STATE OF CALIFORNIA
                                                                                                BOARD OF EQUALIZATION

CERTIFICATION PAGE
Name and Address of Legal Entity: Provide the name and address of the legal entity filing the statement.
Legal Entity Identification Number: For domestic and foreign (out of state or country) corporations and limited liability 
companies, provide the identification number assigned by the California Secretary of State; for partnerships, provide the 
Employer Identification Number (EIN).

Question 1:
Provide the year in which the filing legal entity (or any legal entity under its ownership control) acquired ownership control 
(more than 50 percent interest) of any other legal entity. In the case of corporations, an ownership interest is represented 
by voting stock. In the case of partnerships or limited liability companies, an ownership interest is represented by the 
total interest in capital and profits. If the BOE sent a written request to file a BOE-100-B, the preprinted year represents 
the period for which information is being sought.
Both parts of question 1 must be answered.
1a.  Indicate if the filing legal entity (or any legal entity[ies] under its ownership control) acquired more than 
        50 percent of the ownership interest in any other legal entity(ies) since the indicated date.
1b.  Indicate if the acquired legal entity(ies) (or any legal entity[ies] under its ownership control) held an interest in 
        California real property, as of the date of acquisition.
EXAMPLE
Facts of transaction:
•  ABC Corporation holds 48 percent of the voting stock in XYZ Corporation.
•  On February 20, 2022, ABC Corporation acquired an additional 3 percent of XYZ’s voting stock (for a total of 
        51 percent).
•  As of February 20, 2022, XYZ Corporation held an ownership interest in vacant land located in California.
Under these facts, both parts of question 1 should be answered “yes,” since both conditions have been met: (1) ABC 
Corporation acquired more than 50 percent of the ownership interest in another legal entity (XYZ Corporation) and (2) 
the acquired legal entity (XYZ Corporation) held an ownership interest in real property (vacant land) in California as of the 
date of acquisition (February 20, 2022).

Question 2:
Provide the year in which a person or legal entity acquired ownership control (more than 50 percent interest) in the filing 
legal entity (or any legal entity under its ownership control). If the BOE sent a written request to file a BOE-100-B, the 
preprinted year represents the period for which information is being sought.
Both parts of question 2 must be answered.
2a.  Indicate if a person or a legal entity obtained more than 50 percent of the ownership interest in the filing legal 
        entity (or any legal entity[ies] under its ownership control) since the indicated date.
2b.  Indicate if the acquired (filing) legal entity(ies) (or any legal entity[ies] under its ownership control) held an 
        interest in California real property as of the date of acquisition.
EXAMPLE
Facts of transaction:
•  The BOE sent BOE-100-B to Partnership B regarding events occurring since January 1, 2022.
•  As of January 5, 2022, Partnership A held no interest in Partnership B, which owned a single-family residence 
        in California.
•  On January 20, 2022, Partnership A acquired a 51 percent interest in the capital and profits of Partnership B.
Under these facts, both parts of question 2 should be answered “yes,” since both conditions have been met: 
(1) Partnership A acquired more than 50 percent of the ownership interest in Partnership B and (2) the acquired legal 
entity (Partnership B) held an ownership interest in real property (single-family residence) in California as of the date of 
acquisition (January 20, 2022).

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BOE-100-B-INST (S2F) REV. 6 (5-22)                                                                        STATE OF CALIFORNIA
                                                                                                      BOARD OF EQUALIZATION

Question 3:
Both parts of question 3 must be answered.
    3a.  Since March 1, 1975, an interest in real property has been transferred to the filing legal entity in a transaction 
         that was excluded from reassessment pursuant to R&TC section 62(a)(2); and
         •   Revenue and Taxation Code Section 62(a)(2) 
             Under this provision, a transfer of real property to a legal entity does not result in a reassessment if the 
             transfer results in merely a change in the method of holding title and the proportional ownership interests 
             in the real property are exactly the same before and after the transfer.
    3b.  After such transfer, the original co-owners have cumulatively transferred in one or more transactions more than 
         50 percent of their interests in the filing legal entity.
         •   Original Co-Owners 
             After a transfer of real property that qualifies for exclusion from reassessment under R&TC section  
             62(a)(2), the person(s) or legal entity(ies) holding ownership interests in the legal entity immediately after 
             the transfer are considered “original co-owners” for purposes of tracking subsequent transfers of the 
             interests held by them. When such transfers cumulatively exceed 50 percent, the real property previously 
             excluded from reassessment under R&TC section 62(a)(2) is deemed to undergo a CIO, and therefore is 
             subject to reassessment under R&TC section 64(d).

         EXAMPLE:
         A transfer of real property from equal co-tenants A, B, and C to XYZ Corporation, where after the transfer A, 
         B, and C each hold 33 1/3 percent of the voting shares of XYZ Corporation, is deemed to be merely a change 
         in the method of holding title, and therefore, does not result in a reassessment of the real property transferred. 
         Hence, question 3a would be answered “yes.”
         After the transfer described above, A, B, and C are deemed to be “original co-owners” for purposes of 
         tracking subsequent transfers by them of their newly obtained interests in XYZ Corporation. If A, B, or C 
         subsequently transfer more than 50 percent of their interests in one or more transactions, the real property 
         previously excluded from reassessment under R&TC section 62(a)(2) will be subject to reassessment on the 
         date of the transaction that caused the 50 percent threshold to be exceeded. Hence, question 3b would be 
         answered “yes.”

Certification
Complete the certification by signing the statement. Include the title of the person certifying, email address, telephone 
number, and the date signed.
Note: An unsigned, electronic, or faxed statement is not considered complete and you may be subject to penalty.

SCHEDULE A
     1.  Complete one Schedule A for each legal entity acquired and for every legal entity under its ownership control.
     2.  Identify only the legal entity(ies) that hold an interest in California real property as of the date of the CIC.
     3.  If a combined California Franchise Tax Board income tax return is filed, provide the name(s) of the legal 
         entity(ies) filing in that unitary group.
Item 1a:  Provide the requested information pertaining to the acquired legal entity and any entity under its ownership 
         control. Include the legal entity identification number for each entity involved in the transfer.
Item 1b: Provide the requested information pertaining to the acquiring person or legal entity.
Item 2a:  Provide the date ownership control was obtained (for example, date of acquisition).
Item 2b:  Provide a description of the transaction.
Item 2c:  Provide the name of the entity or subsidiary, the identification number, and a description of the relationship for 
         all indirectly acquired entities.
Item 3:  Provide the name of the person or legal entity and the percentage interest held by each before and after the 
         date of acquisition in the acquired legal entity.
Note: If the interest in the legal entity is held by a trust, indicate whether the trust is revocable or irrevocable, identify the 
beneficiaries of the trust, and identify the beneficiaries’ percentage of interests held in the trust.

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BOE-100-B-INST (S2B) REV. 6 (5-22)                                                                           STATE OF CALIFORNIA
                                                                                                   BOARD OF EQUALIZATION

Item 4 (a-c): Indicate whether the transfer of ownership interests involved the identified situation or type of transfer. 
Certain transfers of ownership interest in an entity do not result in the reassessment of the real property held by the entity 
that has undergone a CIC under R&TC 64(c). The following are examples of transfers that pertain to item 4a, 4b, and 4c, 
which are not reassessable events.
a. Interspousal and Registered Domestic Partner exclusions—refer to R&TC sections 63 and 62(p).
   EXAMPLE: John Smith and Francis Smith (spouses) own 100 percent of the voting stock of Smith Corporation.
   John transfers all of his voting stock in the corporation to Francis, so she now owns 100 percent interest in the
   corporation. Transfer is excluded under R&TC section 63.
Note:  The example above also applies to domestic partners registered with the California Secretary of State. Transfer is 
excluded under R&TC section 62(p).
b. Proportional Ownership Interest Transfer exclusion—refer to R&TC section 62(a)(2) and Rule 462.180(d)(4).
   EXAMPLE: Individuals A and B transfer their respective interests in A&B Corporation (50 percent/50 percent) to
   A&B, LLC held equally by individuals A and B. Transfer is excluded under R&TC section 62(a)(2) since ownership
   interests remained proportionate. Note: Individuals A and B become “original co-owners” in A&B, LLC.
c. Affiliated Group exclusion—refer to R&TC section 64(b) and Rule 462.180(b).
   EXAMPLE: Corporation A owns 100 percent of the voting stock in Corporation B and Corporation C. The voting
   stock in Corporation D, which owns the real property, is held equally by Corporation B and Corporation C.
   If Corporation B merged into Corporation C, Corporation D experiences a CIC, but the transaction would be
   excluded from reassessment since all the corporations are a part of an affiliated group under the control of
   Corporation A.
Further information on the above exclusions is available on our website and in Assessors’ Handbook Section 401, 
Change in Ownership, (Chapter 6), at www.boe.ca.gov/proptaxes/pdf/ah401.pdf.
Documentation Required for 4b and 4c: Submit organizational charts that show the ownership interests in the entity 
before and after the date it underwent a CIC or CIO. If an indirect change has occurred, identify all entities involved.
Item 5—Real Property Schedule (Table a): Identify the interest in real property (refer back to page 1 of the instructions 
for the definition of interest in real property) in California owned or leased by the acquired legal entity (or any legal 
entity[ies] under its ownership control) as of the date of the CIC.

SCHEDULE B
Item 1:  Provide the date(s) of transfer(s) and a description of the transaction in which the real property(ies) was 
transferred to the filing legal entity that was previously excluded from reassessment under R&TC section 62(a)(2), which 
created the original co-owner status.
Item 2: Real Property Schedule (Table a):    Identify the interest in real property (refer back to page 1 of the instructions 
for the definition of interests in real property) in California owned (Table a) by the legal entity that was previously excluded 
from reassessment pursuant to R&TC section 62(a)(2).
Item 3a:  Provide a description of the transfer(s) that cumulatively resulted in a transfer of more than 50 percent of the 
original co-owners’ interests in the filing legal entity, since the date original co-owner status was created. Refer back to 
question 3 of the instructions for an example.
Item 3b:  Provide the date(s) the original co-owner(s) transferred interest in the legal entity, name of the original co-
owner(s), percentage interest transferred by the original co-owner(s), name of the current owner(s), and the percentage 
interest held by the current owner(s). A current owner is a party that holds an ownership interest in the legal entity after 
the date of the last transfer. If any interests are held by a trust, indicate if the trust is revocable or irrevocable, identify 
each beneficiary, and identify each beneficiary’s percentage of beneficial ownership interests held in the trust.
Item 4 (a-b):  Indicate whether the transfer of ownership interests involved the identified situation or type of transfer. 
Certain transfers of ownership interest in an entity do not result in the reassessment of the real property held by the entity 
that has undergone a CIO under R&TC section 64(d). Refer back to Item 4 of Schedule A for examples of transfers that 
pertain to Item 4a and 4b, which are not reassessable events.

                                                           4

BOE-100-B (S1F) REV. 25 (4-23)    Submit completed form to:                                                                    STATE OF CALIFORNIA
                                  STATE BOARD OF EQUALIZATION                                             BOARD OF EQUALIZATION
                                  COUNTY-ASSESSED PROPERTIES DIVISION (MIC:64) 
                                  PO BOX 942879, SACRAMENTO, CA 94279-0064
STATEMENT OF CHANGE IN CONTROL AND OWNERSHIP OF LEGAL ENTITIES

STATE USE ONLY                            NAME AND ADDRESS OF LEGAL ENTITY:
CIC/CIO Date:

    Result Code
FLE:
Sch. A
Sch. B
Date Entered:

Legal Entity Identification Number: 
Note: For corporations and limited liability companies, list the ID Number assigned by California Secretary of State. 
For partnerships, list the Employer Identification Number (EIN).
FILING REQUIREMENTS under Revenue and Taxation Code (R&TC) (see Important Notice [BOE-100-B, S3B]):
This statement must be completed and filed with the Board of Equalization (BOE) within 90 days of a change in control (CIC) or 
change in ownership (CIO) of a legal entity, if, as of that date, that legal entity (or entities under its ownership control) also owned (or 
under certain circumstances leased) an interest in California real property. Additionally, this statement must also be filed within 90 days 
of the BOE’s written request, regardless of whether a CIC or CIO occurred.
Please refer to page 1 of the Instructions (BOE-100-B-INST) for definition of terms.
*ALL questions below must be completed.

 YES   NO            1a.  On or after January 1,  and through the certification date below, has the legal entity filing this form (or any 
                        legal entity[ies] under its ownership control) acquired ownership control (more than 50 percent of the ownership 
                        interests) in any other legal entity, through one or more transactions; AND
 YES   NO            1b.  Did the acquired legal entity(ies) (or any legal entity[ies] under its ownership control) hold any interests in real 
                        property in California on the date of acquisition?
                     *If you answered “yes” to both parts of question 1 above, R&TC section 64(c) applies. Complete Schedule A.

 YES   NO            2a.  On or after January 1,  and through the certification date below, has any person or legal entity (or any 
                        legal entity[ies] under its ownership control) acquired ownership control (more than 50 percent of the ownership 
                        interests) in the legal entity filing this form (or any legal entity[ies] under its ownership control), through one or 
                        more transactions; AND
 YES   NO            2b.  Did the legal entity filing this form (or any legal entity[ies] under its ownership control) hold any interests in real 
                        property in California on the date of acquisition?
                     *If you answered “yes” to both parts of question 2 above, R&TC section 64(c) applies. Complete Schedule A.

 YES   NO            3a.  Since March 1, 1975, has any California real property that was transferred to the filing legal entity been excluded 
                        from reassessment under R&TC section 62(a)(2); AND
 YES   NO            3b.  Has cumulatively more than 50 percent of any original co-owners’ interests in the legal entity filing this form 
                        transferred since the date the real property was originally excluded from reassessment?
                     *If you answered “yes” to both parts of question 3 above, R&TC section 64(d) applies. Complete Schedule B.
                                                            CERTIFICATION
I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and all information hereon, 
including any accompanying statements or documents, is true, correct, and complete to the best of my knowledge and belief.
SIGNATURE (required)                                          TITLE OF PERSON CERTIFYING INFORMATION EMAIL ADDRESS (required)

PRINT/TYPE NAME OF PERSON CERTIFYING (required)               TELEPHONE NUMBER (required)            DATE (required)

This statement shall be signed either by an officer, partner, or an employee or agent who has been designated in writing by the board 
                     of directors, partnership, limited liability company, or other entity to sign such statements on its behalf.
                               NOTE: An electronic, faxed, or incomplete certification may be subject to penalty.
                        THIS STATEMENT IS SUBJECT TO AUDIT AND IS NOT A PUBLIC DOCUMENT

BOE-100-B (S1B) REV. 25 (4-23)                                                                                         STATE OF CALIFORNIA
                                                                                                             BOARD OF EQUALIZATION
                                    SCHEDULE A: CHANGE IN CONTROL OF A LEGAL ENTITY 
                                                           (Pursuant to California R&TC section 64(c))
        •   Complete this schedule if you answered “yes” to both parts of either question 1 or 2 on the certification page (S1F)
        •   Complete one Schedule A for each directly acquired entity and each entity or subsidiary under the control of each directly
            acquired entity (see page 3 of the Instructions [BOE-100-B-INST]).

Please answer ALL of the items below.
1a. Provide all of the following information about the ACQUIRED legal entity:
NAME OF THE ACQUIRED LEGAL ENTITY

CORPORATE/LIMITED LIABILITY COMPANY IDENTIFICATION NUMBER (issued by CA Secretary of State)           PARTNERSHIP IDENTIFICATION NUMBER (EIN)

MAILING ADDRESS (street, PO box, city, state, and ZIP Code)

CONTACT PERSON                                                          TELEPHONE NUMBER              EMAIL ADDRESS

1b. Provide all of the following information about the ACQUIRING legal entity:
NAME OF THE ACQUIRING PERSON OR LEGAL ENTITY

CORPORATE/LIMITED LIABILITY COMPANY IDENTIFICATION NUMBER (issued by CA Secretary of State)           PARTNERSHIP IDENTIFICATION NUMBER (EIN)

MAILING ADDRESS (street, PO box, city, state, and ZIP Code)

CONTACT PERSON                                                          TELEPHONE NUMBER              EMAIL ADDRESS

2. Provide the following information about the change in control (CIC) of the acquired legal entity
   a. Date ownership control (that is, transfer of more than 50 percent of the ownership interests) was obtained:
   b. Description of the transaction.                                                                                  (month/day/year)
   c.   If an indirect CIC also occurred, identify each entity or subsidiary under the acquired entity’s control, provide the legal entity
     identification number for each indirectly acquired entity, and explain the relationships between all entities involved in the transfer.
     Attach an additional sheet, if necessary.

3.   Identify the ownership interests held by the person or legal entity in the acquired legal entity before and after the date of the CIC.
Attach an additional sheet, if necessary. IMPORTANT: If any interest(s) is held by a trust, you must indicate whether the trust is
revocable or irrevocable, identify the beneficiaries of the trust, and identify the percentage of interests each beneficiary held in the
trust, both before and after the acquisition.
                                                                                                      PERCENTAGE OF INTEREST HELD
                             NAME OF PERSON OR LEGAL ENTITY (OR TRUST)                                BEFORE                     AFTER* 
                                                                                                      ACQUISITION DATE ACQUISITION DATE

*The acquiring person or legal entity must identify the percentage interest they held before and after the acquisition.

BOE-100-B (S2F) REV. 25 (4-23)                                                                                              STATE OF CALIFORNIA
                                                                                                                BOARD OF EQUALIZATION
                                                              Schedule A continued
4.. T ransfer Information:      Complete all statements as they pertain to ownership interest of a legal entity(ies); not transfers of real
YES    NO                     property interests.
             a.   This transfer was solely between spouses or registered domestic partners. If transfer was due to death, provide date of
                death:
             b.   This transfer of ownership interests was between parties (for example, a transfer into or out of a legal entity or a transfer
                between legal entities) in which the proportional ownership interests of the transferor(s) and transferee(s) remain exactly
                the same before and after the transfer.
             c.   This transfer of ownership interests was a nontaxable reorganization between corporations that are members of an
                affiliated group before and after the transfer.
NOTE:  If you answered “yes” to item b or c listed above, you must attach additional documentation, such as organizational charts 
      showing before and after the transfer (see page 4 of the Instructions for documentation required).
5. Real Property Schedule:
Please list all interests in real property in California held by the acquired legal entity (or any legal entity[ies] under its ownership
control), as of the date that ownership control was obtained (the acquisition date). See page 1 of the Instructions for definition of
“interests in real property.” IMPORTANT: Also attach a list identifying the name and identification number of each entity under the
acquired entity’s control.
a.  Property Owned by Acquired Legal Entity and Entities Under Its Control (see item 2c for required explanation of relationships
      between entities)
                                                                                                           TYPE OF PROPERTY (CHECK ALL THAT APPLY)
      NAME OF OWNER                              LOCATION                     ASSESSOR’S PARCEL  CO. NO.          IMPROVEMENTS         FIXTURES
                                               (STREET ADDRESS/CITY)              NUMBER                   LAND   (BLDG./STRUCTURE)

b. Property that is Leased to the Acquired Legal Entity and Any Entities Under Its Control
                                                                                                                  IDENTIFY TYPE OF LEASE  
                                                                                                                (MUST CHECK ALL THAT APPLY)
      NAME OF LESSEE                             LOCATION                     ASSESSOR’S PARCEL  CO. NO.     PUBLIC ENTITY      LEASED 35+ YEARS 
                                               (STREET ADDRESS/CITY)              NUMBER
                                                                                                             (POSSESSORY        (REMAINING TERM 
                                                                                                                INTEREST)    INCLUDING OPTIONS)

COUNTY IDENTIFICATION NUMBERS (CO. NO.) (PROVIDED FOR PROPERTY SCHEDULES ABOVE)
01 Alameda       08 Del Norte   15 Kern          22 Mariposa    29 Nevada     36 San Bernardino  43 Santa Clara   50 Stanislaus     57 Yolo
02 Alpine        09 El Dorado   16 Kings         23 Mendocino   30 Orange     37 San Diego       44 Sana Cruz     51 Sutter         58 Yuba
03 Amador        10 Fresno      17 Lake          24 Merced      31 Placer     38 San Francisco   45 Shasta        52 Tehama
04 Butte         11 Glenn       18 Lassen        25 Modoc       32 Plumas     39 San Joaquin     46 Sierra        53 Trinity
05 Calaveras     12 Humboldt    19 Los Angeles   26 Mono        33 Riverside  40 San Luis Obispo 47 Siskiyou      54 Tulare
06 Colusa        13 Imperial    20 Madera        27 Monterey    34 Sacramento 41 San Mateo       48 Solang        55 Tuolumne
07 Contra Costa  14 Inyo        21 Marin         28 Napa        35 San Benito 42 Santa Barbara   49 Sonoma        56 Ventura

                                                                STATE USE ONLY
           RESULT CODE                                        ENTITY NAME                        ENTITY ID NUMBER     CIC DATE      DATE ENTERED
  No CIC of FLE- 
   Reporting a CIC (33):
 Change in Control (77):
 Exclusion Applies (88):
 No Change in Control (99):
Comments:

BOE-100-B (S2B) REV. 25 (4-23)                                                                         STATE OF CALIFORNIA
                                                                                          BOARD OF EQUALIZATION
                               SCHEDULE B: CHANGE IN OWNERSHIP OF A LEGAL ENTITY
                                     Cumulative Transfers of Original Co-owners’ Interests
                                            (Pursuant to California R&TC section 64(d))

•         If you answered “yes” to both parts of question 3 on the certification page (S1F), complete this schedule; however,
•         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.
Please answer ALL of the items below.
1. Creation of Original Co-owner Status:
Provide the date(s) and a description of the transaction(s) in which the interest(s) in California real property(ies) was transferred into
the filing legal entity that was previously excluded from reassessment under R&TC section 62(a)(2) which created the original
co-owners’ status. Provide the names of the original co-owners and their percentages of interests held in the filing legal entity.

DATE(S) OF TRANSFER(S)                        DESCRIPTION OF TRANSFER(S)

2.  Real Property Schedule:
Please list all interests in California real property that were previously excluded from reassessment pursuant to R&TC
section 62(a)(2).
a. Property Owned by Legal Entity

             NAME OF OWNER                    LOCATION                                              ASSESSOR’S PARCEL        CO. NO.
                                              (STREET ADDRESS/ CITY)                                   NUMBER

COUNTY IDENTIFICATION NUMBERS (CO. NO.) (PROVIDED FOR PROPERTY SCHEDULE ABOVE)
01 Alameda                     16 Kings       31 Placer                                   46 Sierra
02 Alpine                      17 Lake        32 Plumas                                   47 Siskiyou
03 Amador                      18 Lassen      33 Riverside                                48 Solang
04 Butte                       19 Los Angeles 34 Sacramento                               49 Sonoma
05 Calaveras                   20 Madera      35 San Benito                               50 Stanislaus
06 Colusa                      21 Marin       36 San Bernardino                           51 Sutter
07 Contra Costa                22 Mariposa    37 San Diego                                52 Tehama
08 Del Norte                   23 Mendocino   38 San Francisco                            53 Trinity
09 El Dorado                   24 Merced      39 San Joaquin                              54 Tulare
10 Fresno                      25 Modoc       40 San Luis Obispo                          55 Tuolumne
11 Glenn                       26 Mono        41 San Mateo                                56 Ventura
12 Humboldt                    27 Monterey    42 Santa Barbara                            57 Yolo
13 Imperial                    28 Napa        43 Santa Clara                              58 Yuba
14 Inyo                        29 Nevada      44 Sana Cruz
15 Kern                        30 Orange      45 Shasta

BOE-100-B (S3F) REV. 25 (4-23)                                                                             STATE OF CALIFORNIA
                                                                                              BOARD OF EQUALIZATION
                                                          Schedule B continued
3. Cumulative Transfer of Original Co-Owners’ Interests:
a.   Provide a detailed description of the transfer(s) that cumulatively result in a transfer of more than 50 percent of the original
co-owners’ interests in the filing legal entity since the date noted in question 1 on Schedule B (S3F). In the description include
the date(s) of transfer(s), from which original co-owner(s), the percentage of interests transferred, and to whom the interests were
transferred to.

b.   Identify the date(s) of transfer of original co-owner(s)’ interests, the name(s) of the original co-owner(s), the percentage(s) of
interests transferred, the name(s) of the current owner(s) after the transfer, and their percentage(s) of interests held after the
transfer. Note: If any interests are held by a trust, indicate whether the trust is revocable or irrevocable, identify the beneficiary(ies)
of the trust, and identify the percentage of interests the beneficiary(ies) held in the trust.
DATE(S) OF                     DESCRIPTION OF TRANSFER(S)             % INTERESTS NAME OF CURRENT OWNER(S)         %INTERESTS 
TRANSFER(S)                                                           TRANSFERRED                                                    HELD

                                     TOTAL MUST EQUAL THAN 50%                                TOTAL MUST EQUAL 100%

4.  Transfer Information:  Complete all statements as they pertain to ownership interest of a legal entity(ies); not transfer of real
YES    NO                  property interests.
           a.   This transfer was solely between spouses or registered domestic partners. If transfer was due to death, provide date of
            death:
           b.   This transfer of ownership interests was between parties (for example, a transfer into or out of a legal entity or a transfer
            between legal entities) in which the proportional ownership interests of the transferor(s) and transferee(s) remain exactly
            the same before and after the transfer.
If you answered “yes” to item b listed above, you must attach additional documentation (see page 4 of the Instructions for documentation required).

                                                          STATE USE ONLY
          RESULT CODE                                     ENTITY NAME             ENTITY ID NUMBER CIC DATE DATE ENTERED
 Change in Ownership (66):
 Exclusion Applies (88):
 No Change in Control (99):
Comments:

                                                          CLEAR       PRINT

BOE-100-B (S3B) REV. 25 (4-23)                                                              STATE OF CALIFORNIA
                                                                                            BOARD OF EQUALIZATION

                                         IMPORTANT NOTICE
Filing Requirement - Change in Control 
Revenue and Taxation Code section 480.1
The law requires any person or legal entity acquiring ownership control in any corporation, partnership, limited liability company, 
or other legal entity owning real property in California subject to local property taxation to complete and file a change in ownership 
statement with the State Board of Equalization at its office in Sacramento. The change in ownership statement must be filed within 90 
days from the date of the change in control of a corporation, partnership, limited liability company, or other legal entity. The law further 
requires that a change in ownership statement be completed and filed whenever a written request is made therefor by the State Board 
of Equalization, regardless of whether a change in control of the legal entity has occurred.
The failure to file a change in ownership statement within 90 days from the earlier of the date of the change in control of the 
corporation, partnership, limited liability company, or other legal entity, or the date of a written request by the State Board of 
Equalization results in a penalty of 10 percent of the taxes applicable to the new base year value reflecting the change in control of the 
real property owned by the corporation, partnership, limited liability company, or legal entity (or 10 percent of the current year’s taxes 
on that property if no change in control occurred). This penalty will be added to the assessment roll and shall be collected like any 
other delinquent property taxes, and be subject to the same penalties for nonpayment. 

                                         IMPORTANT NOTICE
Filing Requirement - Change in Ownership 
Revenue and Taxation Code section 480.2
The law requires any corporation, partnership, limited liability company, or other legal entity owning real property in California subject 
to local property taxation and transferring shares or other ownership interest in such legal entity which constitutes a change in 
ownership pursuant to subdivision (d) of section 64 of the Revenue and Taxation Code to complete and file a change in ownership 
statement with the State Board of Equalization at its office in Sacramento. The change in ownership statement must be filed within 
90 days from the date that shares or other ownership interests representing cumulatively more than 50 percent of the total control or 
ownership interests in the entity are transferred by any of the original co-owners in one or more transactions. The law further requires 
that a change in ownership statement be completed and filed whenever a written request is made therefor by the State Board of 
Equalization, regardless of whether a change in ownership of the legal entity has occurred.
The failure to file a change in ownership statement within 90 days from the earlier of the date of the change in ownership of the 
corporation, partnership, limited liability company, or other legal entity, or the date of a written request by the Board of Equalization 
results in a penalty of 10 percent of the taxes applicable to the new base year value reflecting the change in ownership of the real 
property owned by the corporation, partnership, limited liability company, or legal entity (or 10 percent of the current year’s taxes on 
that real property if no change in ownership occurred). This penalty will be added to the assessment roll and shall be collected like any 
other delinquent property taxes, and be subject to the same penalties for nonpayment.