MARK CHURCH
EF-901-V-R01-0809-41000379-1                                                                                                                       Assessor - County Clerk - Recorder
BOE-901-V (P1) REV. 01 (08-09)                                                                                                                     555 County Center, 3rd Floor
                                                                                                                                                   Redwood City, CA 94063
                                                                                                                                                   P 650.363.4501    F 650.599.7456
APPLICATION FOR DEDUCTION OF VEHICLES’ LICENSE FEES                                                                                                email ppdutyauditor@smcacre.org
                                                                                                                                                   web www.smcacre.org
FROM PROPERTY TAX
In  accordance  with  the  provisions  of  Section  994  of  the  Revenue  and  Taxation  Code,  the  undersigned  hereby  applies  for 
deduction of the vehicle license fees paid on the rubber tired equipment, itemized below, from the property tax levied against 
said equipment and certifies that said vehicle license fees were paid prior to the lien date (January 1) for the calendar year in 
which the lien date occurs.  The undersigned applicant understands that the deduction or tax credit allowed per vehicle shall not 
exceed the property tax applicable to such vehicle, and shall exclude any registration, weight, permit, or identification plate fees.  

ASSESSMENT NUMBER: ____________________________  TAX-RATE AREA:___________________                                                                 SECURED                       UNSECURED
                                                                                                                    ASSESSOR’S USE 
                                        APPLICANT                                                                                                       AUDITOR’S USE ONLY
                                                                                                                    ONLY

                                        ENTER FROM VEHICLE REGISTRATION CARD
   (1)                                                                                                     (7)                         (8)         (9)  (10)        (11)         (12)  (13)  (14)
   DESCRIPTION OF VEHICLE                                                                                  DATE FEE ASSESSED VALUE                 TAX  TAX         REG.         WGT.  LIC.  TAX  
                                        (2)            (3) (4)  (5)                    (6)                 WAS PAID                                RATE             FEE          FEE   FEE   REDUCTION
                                        LICENSE NUMBER AX. W.C. UNLADEN              TOTAL
                                                                WEIGHT               FEE
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
                                        CERTIFICATION
  I certify (or declare) that the foregoing and all information hereon, including any accompanying statements                                          (15) GROSS TAX FROM TAX BILL  $________________
   or documents, is true, correct and complete to the best of my knowledge and belief.                              To the best of my knowledge 
PROPERTY ASSESSED TO (typed or printed)                                                                             an belief, the vehicles listed 
                                                                                                                    by the applicant are assessed  (16) LESS TOTAL TAX DEDUCTION  $________________
                                                                                                                    as indicated above.
PROPERTY ADDRESS (typed or printed)
                                                                                                                    Date: _______________                           (17) NET TAX DUE  $________________
MAILING ADDRESS (typed or printed)                                                                                                                 I certify that the computations of the “Net Tax Due” shown 
                                                                                                                                                   above is correct.
E-MAIL ADDRESS (typed or printed)                                                  DAYTIME TELEPHONE NUMBER
                                                                                                                    ______________________         _________________________ County Auditor
                                                                                   (   )                            County Assessor
SIGNATURE  OF CLAIMANT                                                             DATE
u                                                                                                                   By: ___________________        Date: _______________         By: ____________________
                                                           THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION
                                                                                                                                                                                 

EF-901-V-R01-0809-41000379-2
BOE-901-V (P2) REV. 01 (08-09) 
                                      GENERAL INSTRUCTIONS

If you own rubber-tired equipment which requires a permit to be moved or operated over public streets or highways, the 
equipment is subject to property tax in the county where it has situs on the lien date.  However, you will be allowed to deduct 
from the property tax on such equipment the amount of any vehicle license fee paid on the equipment if the license fee is 
paid prior to the lien date for the calendar year in which the lien date occurs.  It should be noted that the total fee  you pay 
to the Department of Motor Vehicles cannot be deducted as it includes in addition to the license fee, a registration fee, and 
if commercially licensed, weight fees.

Please provide the information required for Columns 1 through 7 on the application form for each vehicle which you believe 
qualifies for a deduction of the vehicle license fee from property tax.

If you have equipment at more than one situs in the county and each situs is covered by a separate tax bill, you must file a 
separate application for the equipment covered by each tax bill.  

Enter a description of each vehicle (bucket loader, motor grader, etc.) in Column 1 and show the date the fee was paid in 
Column 7.  The information for Columns 2 through 6 may be obtained from your vehicle registration card.

When you have completed the application, please sign the declaration at the bottom, and return to ______________, 
___________ County Tax Collector, _____________, California.  

IF THE APPLICATION IS NOT COMPLETED AND SIGNED, IT WILL NOT BE ACCEPTED.