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Form BOE-100-B Fillable Statement of Change in Control and Ownership of Legal Entities
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)ABC Corporation holds 48 percent of the voting stock in XYZ Corporation As of February 20 2011 XYZ Corporation held an ownership interest in vacant land located in California As of January 5 2011 Partnership A held no interest in Partnership B which owned a single family residence On February 20 2011 ABC Corporation acquired an additional 3 percent of XYZ s voting stock (for a total of On January 20 2011 Partnership A acquired a 51 percent interest in the capital and profits of Partnership B The BOE sent BOE 100 B to Partnership B regarding events occurring since January 1 2011 "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 % INTEREST (1) Partnership A acquired more than 50 percent of the ownership interest in Partnership B and (2) the acquired legal (a Date ownership control (i e transfer of more than 50 percent of the ownership interests) was obtained: month day year) (BLDG /STRUCTURE) (CHECK ALL THAT APPLY) (CHECK ALL THAT APPLY) (CONTACT PERSON) (Continued on reverse) (CORPORATE/LIMITED LIABILITY COMPANY IDENTIFICATION NUMBER (issued by CA Secretary of State)) (date of death) (DATE) (eight lines available for entry) (EMAIL ADDRESS) (EMAIL ADDRESS) (Legal Entity Identification No :) (MAILING ADDRESS (street PO box city state and zip code)) (month/day/year) (more than 50 percent interest) of any other legal entity In the case of corporations an ownership interest is represented (NAME OF THE ACQUIRED LEGAL ENTITY) (NAME OF THE ACQUIRING PERSON OR LEGAL ENTITY) (nine lines available for entry) (or any legal entity(ies) under its ownership control) acquired ownership control (more than 50 percent of the (PARTNERSHIP IDENTIFICATION NUMBER (FEIN)) (POSSESSORY (PRINT/TYPE NAME OF PERSON MAKING AFFIDAVIT) (Pursuant to California Revenue and Taxation Code section 64(c)) (Pursuant to section 64(d) of the California Revenue and Taxation Code (R&TC;)) (REMAINING TERM (Row 1 Column 1 DATE(S) OF TRANSFER(S)) (Row 1 Column 1 DATE(S) OF TRANSFER) (Row 1 Column 1 Name of lessee) (Row 1 Column 1 Name of owner) (Row 1 Column 1 Name of person or legal entity) (Row 1 Column 2 DESCRIPTION OF TRANSFER(S)) (Row 1 Column 2 Location (street address/city)) (Row 1 Column 2 LOCATION (STREET ADDRESS/CITY)) (Row 1 Column 2 NAME OF ORIGINAL CO OWNER(S)* *If any interest(s) is held by a trust indicate whether the trust is revocable or irrevocable and identify the beneficiaries of the trust ) (Row 1 Column 2 PERCENTAGE OF INTEREST HELD BEFORE ACQUISITION DATE) (Row 1 Column 3 Assessor's parcel no ) (Row 1 Column 3 ASSESSOR'S PARCEL NUMBER) (Row 1 Column 3 PERCENT INTEREST TRANSFERRED) (Row 1 Column 3 PERCENTAGE OF INTEREST HELD AFTER* ACQUISITION DATE *The acquiring person or legal entity must identify the percentage interest they held before and after the acquisition ) (Row 1 Column 4 County Number) (Row 1 Column 4 COUNTY NUMBER) (Row 1 Column 4 NAME OF CURRENT OWNER(S)** ** Current owner(s) is a party(ies) that holds an ownership interest in the legal entity after the date of the last transfer ) (Row 1 Column 5 PERCENT INTEREST HELD) (Row 2 Column 1 DATE(S) OF TRANSFER(S)) (Row 2 Column 1 DATE(S) OF TRANSFER) (Row 2 Column 1 Name of lessee) (Row 2 Column 1 Name of owner) (Row 2 Column 1 Name of person or legal entity) (Row 2 Column 2 DESCRIPTION OF TRANSFER(S)) (Row 2 Column 2 Location (street address/city)) (Row 2 Column 2 LOCATION (STREET ADDRESS/CITY)) (Row 2 Column 2 NAME OF ORIGINAL CO OWNER(S)* *If any interest(s) is held by a trust indicate whether the trust is revocable or irrevocable and identify the beneficiaries of the trust ) (Row 2 Column 2 PERCENTAGE OF INTEREST HELD BEFORE ACQUISITION DATE) (Row 2 Column 3 Assessor's parcel no ) (Row 2 Column 3 ASSESSOR'S PARCEL NUMBER) (Row 2 Column 3 PERCENT INTEREST TRANSFERRED) (Row 2 Column 3 PERCENTAGE OF INTEREST HELD AFTER* ACQUISITION DATE *The acquiring person or legal entity must identify the percentage interest they held before and after the acquisition ) (Row 2 Column 4 County Number) (Row 2 Column 4 COUNTY NUMBER) (Row 2 Column 4 NAME OF CURRENT OWNER(S)** ** Current owner(s) is a party(ies) that holds an ownership interest in the legal entity after the date of the last transfer ) (Row 2 Column 5 PERCENT INTEREST HELD) (Row 3 Col 3 Assessor's parcel no ) (Row 3 Column 1 DATE(S) OF TRANSFER(S)) (Row 3 Column 1 DATE(S) OF TRANSFER) (Row 3 Column 1 Name of lessee) (Row 3 Column 1 Name of owner) (Row 3 Column 1 NAME OF PERSON OR LEGAL ENTITY) (Row 3 Column 2 DESCRIPTION OF TRANSFER(S)) (Row 3 Column 2 Location (street address/city)) (Row 3 Column 2 LOCATION (STREET ADDRESS/CITY)) (Row 3 Column 2 NAME OF ORIGINAL CO OWNER(S)* *If any interest(s) is held by a trust indicate whether the trust is revocable or irrevocable and identify the beneficiaries of the trust ) (Row 3 Column 2 PERCENTAGE OF INTEREST HELD BEFORE ACQUISITION DATE) (Row 3 Column 3 Assessor's parcel no ) (Row 3 Column 3 ASSESSOR'S PARCEL NUMBER) (Row 3 Column 3 PERCENT INTEREST TRANSFERRED) (Row 3 Column 3 PERCENTAGE OF INTEREST HELD AFTER* ACQUISITION DATE *The acquiring person or legal entity must identify the percentage interest they held before and after the acquisition ) (Row 3 Column 4 County Number) (Row 3 Column 4 COUNTY NUMBER) (Row 3 Column 4 NAME OF CURRENT OWNER(S)** ** Current owner(s) is a party(ies) that holds an ownership interest in the legal entity after the date of the last transfer ) (Row 3 Column 5 PERCENT INTEREST HELD) (Row 4 Column 1 DATE(S) OF TRANSFER(S)) (Row 4 Column 1 DATE(S) OF TRANSFER) (Row 4 Column 1 NAME OF LESSEE) (Row 4 Column 1 NAME OF OWNER) (Row 4 Column 1 NAME OF PERSON OR LEGAL ENTITY) (Row 4 Column 2 DESCRIPTION OF TRANSFER(S)) (Row 4 Column 2 LOCATION (STREET ADDRESS/CITY)) (Row 4 Column 2 NAME OF ORIGINAL CO OWNER(S)* *If any interest(s) is held by a trust indicate whether the trust is revocable or irrevocable and identify the beneficiaries of the trust ) (Row 4 Column 2 PERCENTAGE OF INTEREST HELD BEFORE ACQUISITION DATE) (Row 4 Column 3 ASSESSOR'S PARCEL NUMBER) (Row 4 Column 3 PERCENT INTEREST TRANSFERRED) (Row 4 Column 3 PERCENTAGE OF INTEREST HELD AFTER* ACQUISITION DATE *The acquiring person or legal entity must identify the percentage interest they held before and after the acquisition ) (Row 4 Column 4 COUNTY NUMBER) (Row 4 Column 4 NAME OF CURRENT OWNER(S)** ** Current owner(s) is a party(ies) that holds an ownership interest in the legal entity after the date of the last transfer ) (Row 4 Column 5 PERCENT INTEREST HELD) (Row 5 Column 1 DATE(S) OF TRANSFER(S)) (Row 5 Column 1 DATE(S) OF TRANSFER) (Row 5 Column 1 NAME OF LESSEE) (Row 5 Column 1 NAME OF OWNER) (Row 5 Column 1 NAME OF PERSON OR LEGAL ENTITY) (Row 5 Column 2 DESCRIPTION OF TRANSFER(S)) (Row 5 Column 2 LOCATION (STREET ADDRESS/CITY)) (Row 5 Column 2 NAME OF ORIGINAL CO OWNER(S)* *If any interest(s) is held by a trust indicate whether the trust is revocable or irrevocable and identify the beneficiaries of the trust ) (Row 5 Column 2 PERCENTAGE OF INTEREST HELD BEFORE ACQUISITION DATE) (Row 5 Column 3 ASSESSOR'S PARCEL NUMBER) (Row 5 Column 3 PERCENT INTEREST TRANSFERRED) (Row 5 Column 3 PERCENTAGE OF INTEREST HELD AFTER* ACQUISITION DATE *The acquiring person or legal entity must identify the percentage interest they held before and after the acquisition ) (Row 5 Column 4 COUNTY NUMBER) (Row 5 Column 4 NAME OF CURRENT OWNER(S)** ** Current owner(s) is a party(ies) that holds an ownership interest in the legal entity after the date of the last transfer ) (Row 5 Column 5 PERCENT INTEREST HELD) (Row 6 Column 1 DATE(S) OF TRANSFER) (Row 6 Column 1 NAME OF OWNER) (Row 6 Column 1 NAME OF PERSON OR LEGAL ENTITY) (Row 6 Column 2 LOCATION (STREET ADDRESS/CITY)) (Row 6 Column 2 NAME OF ORIGINAL CO OWNER(S)* *If any interest(s) is held by a trust indicate whether the trust is revocable or irrevocable and identify the beneficiaries of the trust ) (Row 6 Column 2 PERCENTAGE OF INTEREST HELD BEFORE ACQUISITION DATE) (Row 6 Column 3 ASSESSOR'S PARCEL NUMBER) (Row 6 Column 3 PERCENT INTEREST TRANSFERRED) (Row 6 Column 3 PERCENTAGE OF INTEREST HELD AFTER* ACQUISITION DATE *The acquiring person or legal entity must identify the percentage interest they held before and after the acquisition ) (Row 6 Column 4 COUNTY NUMBER) (Row 6 Column 4 NAME OF CURRENT OWNER(S)** ** Current owner(s) is a party(ies) that holds an ownership interest in the legal entity after the date of the last transfer ) (Row 6 Column 5 PERCENT INTEREST HELD) (Row 7 Column 1 DATE(S) OF TRANSFER) (Row 7 Column 2 NAME OF ORIGINAL CO OWNER(S)* *If any interest(s) is held by a trust indicate whether the trust is revocable or irrevocable and identify the beneficiaries of the trust ) (Row 7 Column 3 PERCENT INTEREST TRANSFERRED) (Row 7 Column 4 NAME OF CURRENT OWNER(S)** ** Current owner(s) is a party(ies) that holds an ownership interest in the legal entity after the date of the last transfer ) (Row 7 Column 5 PERCENT INTEREST HELD) (Row 8 Column 3 TOTAL OF PERCENT INTEREST TRANSFERRED MUST EQUAL MORE THAN 50 PERCENT) (Row 8 Column 5 TOTAL OF PERCENT INTEREST HELD MUST EQUAL 100 PERCENT) (six lines available for entry) (STREET ADDRESS/CITY) (STREET ADDRESS/CITY) (TELEPHONE NUMBER ( )) (TELEPHONE NUMBER (area code )) (TELEPHONE NUMBER (AREA CODE)) (TELEPHONE NUMBER; enter 7 digits) (TITLE OF PERSON CERTIFYING INFORMATION) (YEAR) * If any interest(s) is held by a trust indicate whether the trust is revocable or irrevocable and identify the beneficiaries of the trust ** Current owner(s) is a party(ies) that holds an ownership interest in the legal entity after the date of the last transfer ***Original Co ownersAfter a transfer of real property that qualifies for exclusion from reassessment under R&TC; section 62(a)(2) **Revenue and Taxation Code Section 62 Subdivision (a)(2) *Interests in real property For change in control and change in ownership purposes interest in real property includes *The acquiring person or legal entity must identify the percentage interest they held before and after the acquisition 1 Complete one Schedule A for each legal entity acquired and for every legal entity under its ownership control 1 Creation of Original Co owner Status: 1 Land improvements (i e buildings and structures) or fixtures OWNED; 1a Indicate if the filing legal entity (or any legal entity(ies) under its ownership control) acquired more than 1a Provide the following information about the ACQUIRED legal entity: 1b Indicate if the acquired legal entity(ies) (or any legal entity(ies) under its ownership control) held an interest in 1b Provide the following information about the ACQUIRING legal entity: 2 Identify only the legal entity(ies) that hold an interest in California real property as of the date of the change in 2 Land improvements (i e buildings and structures) or fixtures HELD UNDER LEASE from a private owner if 2 Provide the following information about the change in control of the legal entity 2 Real Property Schedule: 2a Indicate if a person or a legal entity obtained more than 50 percent of the ownership interest in the filing legal 2b Indicate if the acquired (filing) legal entity(ies) (or any legal entity(ies) under its ownership control) held an 3 Cumulative Transfer of Original Co owners' Interests: 3 Identify the ownership interests held by the person or legal entity in the legal entity before and after the date of the 3 If a combined California Franchise Tax Board income tax return is filed provide the name(s) of the legal 3 Land improvements (i e buildings and structures) or fixtures HELD UNDER LEASE from a public owner (i e 3a Since March 1 1975 an interest in real property has been transferred to the filing legal entity in a transaction 4 Transfer Information: Complete all statements as they pertain to ownership interest of a legal entity(ies); not transfer of real 4 Transfer Information: Complete all statements as they pertain to ownership interest of a legal entity(ies); not transfers of real 5 Real Property Schedule: 50 percent of the ownership interest in a legal entity; control may be obtained directly or indirectly If a legal entity has 50 percent of the ownership interest in any other legal entity(ies) since the indicated date 51 percent) 90 days from the date of the change in control of a corporation partnership limited liability a Date ownership control (i e transfer of more than 50 percent of the ownership interests) was obtained: a Interspousal and Registered Domestic Partner exclusions refer to R&TC; section 63 or 62(p) a Property Owned by Acquired Legal Entity and Entities Under its Control a Property Owned by Legal Entity a Provide a description of the transfer(s) that cumulatively result in a transfer of more than 50 percent of the original co owners' a This transfer is solely between spouses or registered domestic partners If transfer was due to death provide date a This transfer was solely between spouses or registered domestic partners If transfer was due to death provide A transfer of real property from equal co tenants A B and C to XYZ Corporation where after the transfer A acquired acquiredchange in control Attach an additional sheet if necessary If any interest(s) is held by a trust indicate whether the trust is acquisition (January 20 2011) ACQUISITION DATE added to the assessment roll and shall be collected like any other delinquent property taxes and be affiliated group under the control of Green Inc after the date of the last transfer After the transfer described above A B and C are deemed to be original co owners for purposes of AFTER* ALL questions below must be completed an affiliated group before and after the transfer answered yes any agency of local state or federal government) for any term; or4 Mineral rights including working interest in oil gas and geothermal steam producing properties owned or held any legal entity(ies) under its ownership control) acquired ownership control (more than 50 percent of the any legal entity(ies) under its ownership control) as of the date of the change in control is subject to reassessment any of the following: are considered original co owners for purposes of tracking subsequent transfers of the interests held by ASSESSOR'S ASSESSOR'S ASSESSOR'S PARCEL NO CO at www boe ca gov/proptaxes/leop htm In addition the LEOP web page provides an overview of the LEOP program B and C each hold 33 1/3 percent of the voting shares of XYZ Corporation is deemed to be merely a change b Description of the transaction If an indirect change in control identify all entities involved b Identify the date(s) and percentage interest(s) transferred by any original co owner(s) and the name(s) of the current b Please list property Leased by Acquired Legal Entity and Entities Under its Control b Property Leased by Legal Entity b Proportional Ownership Interest Transfer exclusion refer to R&TC; section 62(a)(2) and Rule 462 180(d)(4) b This transfer of ownership interest was between parties (for example a transfer into or out of a legal entity or a before and after the date it underwent a CIC or CIO If an indirect change has occurred identify all entities involved BEFOREACQUISITION DATE BOARD OF EQUALIZATION BOARD OF EQUALIZATION BOE 100 B (S1) REV 21 (1 12) Submit completed form to: STATE OF CALIFORNIA BOE 100 B (S2B) REV 21 (1 12) Schedule A continued BOE 100 B (S2F) REV 21 (1 12) BOE 100 B (S3B) REV 21 (1 12) Schedule B continued BOE 100 B (S3F) REV 21 (1 12) STATE OF CALIFORNIA BOE 100 B (S4) REV 21 (1 12) BOE 100 B INST (S1B) REV 4 (1 12) BOE 100 B INST (S1F) REV 4 (1 12) BOE 100 B INST (S2B) REV 4 (1 12) BOE 100 B INST (S2F) REV 4 (1 12) Both parts of question 1 must be answered Both parts of question 2 must be answered Both parts of question 3 must be answered by voting stock In the case of partnerships or limited liability companies an ownership interest is represented by the c Affiliated Group exclusion refer to R&TC; section 64(b) and Rule 462 180(b) c This transfer of ownership interest was a nontaxable reorganization between corporations which are members of California and owned by the legal entity (or any legal entity(ies) under its ownership control) as of the date of the change California real property as of the date of acquisition Certain transfers of ownership interest in an entity do not result in the reassessment of the real property held by the entity Certification Change in Control (77): change in control of the corporation partnership limited liability company or other legal entity or Change in Control or Change in Ownership of Legal Entities change in control or ownership of the legal entity has occurred Change in Control R&TC; 64(c) A change in control occurs when any person or legal entity obtains more than Change in Ownership (66): change in ownership of the corporation partnership limited liability company or other legal entity Change in Ownership R&TC; section 64(d) A change in ownership occurs when cumulatively more than 50 percent CIC/CIO Date: Comments: companies provide the ID Number assigned by the California Secretary of State; for partnerships provide the Federal company or legal entity or 10 percent of the current year s taxes on that property if no change in control or change in company or other legal entity The law further requires that a change in ownership statement be Complete one Schedule A for each entity acquired (see instructions) complete Schedule A and B Complete the certification by signing the statement Include the title of the person signing and enter the date signed Complete this schedule if you answered YES to both parts of either question 1 or 2 on page 1 (S1) completed and filed whenever a written request is made therefor by the State Board of Equalization CONTACT PERSON control control control) as of the date that ownership control was obtained (the acquisition date) See instructions for definition of "interests in CORPORATE/LIMITED LIABILITY COMPANY IDENTIFICATION NUMBER (issued by CA Secretary of State) Corporation acquired more than 50 percent of the ownership interest in another legal entity (XYZ Corporation) and (2) corporation Transfer is excluded under R&TC; section 63 COUNTY ASSESSED PROPERTIES DIVISION BOARD OF EQUALIZATION COUNTY IDENTIFICATION NUMBERS 02 COUNTY IDENTIFICATION NUMBERS 03 COUNTY IDENTIFICATION NUMBERS 04 COUNTY IDENTIFICATION NUMBERS 05 COUNTY IDENTIFICATION NUMBERS 06 COUNTY IDENTIFICATION NUMBERS 07 COUNTY IDENTIFICATION NUMBERS 08 COUNTY IDENTIFICATION NUMBERS 09 COUNTY IDENTIFICATION NUMBERS 10 COUNTY IDENTIFICATION NUMBERS 11 COUNTY IDENTIFICATION NUMBERS 12 COUNTY IDENTIFICATION NUMBERS 13 COUNTY IDENTIFICATION NUMBERS 14 COUNTY IDENTIFICATION NUMBERS 15 COUNTY IDENTIFICATION NUMBERS 16 COUNTY IDENTIFICATION NUMBERS 17 COUNTY IDENTIFICATION NUMBERS 18 COUNTY IDENTIFICATION NUMBERS 19 COUNTY IDENTIFICATION NUMBERS 20 COUNTY IDENTIFICATION NUMBERS 21 COUNTY IDENTIFICATION NUMBERS 22 COUNTY IDENTIFICATION NUMBERS 23 COUNTY IDENTIFICATION NUMBERS 24 COUNTY IDENTIFICATION NUMBERS 25 COUNTY IDENTIFICATION NUMBERS 26 COUNTY IDENTIFICATION NUMBERS 27 COUNTY IDENTIFICATION NUMBERS 28 COUNTY IDENTIFICATION NUMBERS 29 COUNTY IDENTIFICATION NUMBERS 30 COUNTY IDENTIFICATION NUMBERS 31 COUNTY IDENTIFICATION NUMBERS 32 COUNTY IDENTIFICATION NUMBERS 33 COUNTY IDENTIFICATION NUMBERS 34 COUNTY IDENTIFICATION NUMBERS 35 COUNTY IDENTIFICATION NUMBERS 36 COUNTY IDENTIFICATION NUMBERS 37 COUNTY IDENTIFICATION NUMBERS 38 COUNTY IDENTIFICATION NUMBERS 39 COUNTY IDENTIFICATION NUMBERS 40 COUNTY IDENTIFICATION NUMBERS 41 COUNTY IDENTIFICATION NUMBERS 42 COUNTY IDENTIFICATION NUMBERS 43 COUNTY IDENTIFICATION NUMBERS 44 COUNTY IDENTIFICATION NUMBERS 45 COUNTY IDENTIFICATION NUMBERS 46 COUNTY IDENTIFICATION NUMBERS 47 COUNTY IDENTIFICATION NUMBERS 48 COUNTY IDENTIFICATION NUMBERS 49 COUNTY IDENTIFICATION NUMBERS 50 COUNTY IDENTIFICATION NUMBERS 51 COUNTY IDENTIFICATION NUMBERS 52 COUNTY IDENTIFICATION NUMBERS 53 COUNTY IDENTIFICATION NUMBERS 54 COUNTY IDENTIFICATION NUMBERS 55 COUNTY IDENTIFICATION NUMBERS 56 COUNTY IDENTIFICATION NUMBERS 57 COUNTY IDENTIFICATION NUMBERS 58 COUNTY IDENTIFICATION NUMBERS Alameda COUNTY IDENTIFICATION NUMBERS Alpine COUNTY IDENTIFICATION NUMBERS Amador COUNTY IDENTIFICATION NUMBERS Butte COUNTY IDENTIFICATION NUMBERS Calaveras COUNTY IDENTIFICATION NUMBERS Colusa COUNTY IDENTIFICATION NUMBERS Contra Costa COUNTY IDENTIFICATION NUMBERS COUNTY IDENTIFICATION NUMBERS 01 COUNTY IDENTIFICATION NUMBERS Del Norte COUNTY IDENTIFICATION NUMBERS El Dorado COUNTY IDENTIFICATION NUMBERS Fresno COUNTY IDENTIFICATION NUMBERS Glenn COUNTY IDENTIFICATION NUMBERS Humboldt COUNTY IDENTIFICATION NUMBERS Imperial COUNTY IDENTIFICATION NUMBERS Inyo COUNTY IDENTIFICATION NUMBERS Kern COUNTY IDENTIFICATION NUMBERS Kings COUNTY IDENTIFICATION NUMBERS Lake COUNTY IDENTIFICATION NUMBERS Lassen COUNTY IDENTIFICATION NUMBERS Los Angeles COUNTY IDENTIFICATION NUMBERS Madera COUNTY IDENTIFICATION NUMBERS Marin COUNTY IDENTIFICATION NUMBERS Mariposa COUNTY IDENTIFICATION NUMBERS Mendocino COUNTY IDENTIFICATION NUMBERS Merced COUNTY IDENTIFICATION NUMBERS Modoc COUNTY IDENTIFICATION NUMBERS Mono COUNTY IDENTIFICATION NUMBERS Monterey COUNTY IDENTIFICATION NUMBERS Napa COUNTY IDENTIFICATION NUMBERS Nevada COUNTY IDENTIFICATION NUMBERS Orange COUNTY IDENTIFICATION NUMBERS Placer COUNTY IDENTIFICATION NUMBERS Plumas COUNTY IDENTIFICATION NUMBERS Riverside COUNTY IDENTIFICATION NUMBERS Sacramento COUNTY IDENTIFICATION NUMBERS San Benito COUNTY IDENTIFICATION NUMBERS San Bernardino COUNTY IDENTIFICATION NUMBERS San Diego COUNTY IDENTIFICATION NUMBERS San Francisco COUNTY IDENTIFICATION NUMBERS San Joaquin COUNTY IDENTIFICATION NUMBERS San Luis Obispo COUNTY IDENTIFICATION NUMBERS San Mateo COUNTY IDENTIFICATION NUMBERS Santa Barbara COUNTY IDENTIFICATION NUMBERS Santa Clara COUNTY IDENTIFICATION NUMBERS Santa Cruz COUNTY IDENTIFICATION NUMBERS Shasta COUNTY IDENTIFICATION NUMBERS Sierra COUNTY IDENTIFICATION NUMBERS Siskiyou COUNTY IDENTIFICATION NUMBERS Solano COUNTY IDENTIFICATION NUMBERS Sonoma COUNTY IDENTIFICATION NUMBERS Stanislaus COUNTY IDENTIFICATION NUMBERS Sutter COUNTY IDENTIFICATION NUMBERS Tehama COUNTY IDENTIFICATION NUMBERS Trinity COUNTY IDENTIFICATION NUMBERS Tulare COUNTY IDENTIFICATION NUMBERS Tuolumne COUNTY IDENTIFICATION NUMBERS Ventura COUNTY IDENTIFICATION NUMBERS Yolo COUNTY IDENTIFICATION NUMBERS Yuba COVER PAGE created the original co owner status Cumulative Transfers of Original Co owners' Interests current year's taxes on that property if no change in control occurred) This penalty will be added to current year's taxes on that real property if no change in ownership occurred) This penalty will be Date Entered: date of acquisition (February 20 2011) date of acquisition in the acquired legal entity date of death: date of the transaction that caused the 50 percent threshold to be exceeded Hence question 3b would be DATE(S) OF DATE(S) OF TRANSFER(S) days of the BOE's written request regardless of whether a CIC or CIO occurred definitions of terms and access to the statement and Frequently Asked Questions (FAQs) You may also contact the DESCRIPTION OF TRANSFER(S) Documentation Required for b and c: Submit organizational charts that show the ownership interests in the entity EMAIL ADDRESS EMAIL ADDRESS Employer Identification Number (FEIN) entity (or any legal entity(ies) under its ownership control) since the indicated date entity (Partnership B) held an ownership interest in real property (single family residence) in California as of the date of 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 entity that was previously excluded from reassessment pursuant to R&TC; section 62(a)(2) entity(ies) filing in that unitary group equally by individuals A and B Transfer is excluded under R&TC; section 62(a)(2) since ownership interest remained EXAMPLE: EXAMPLE: Green Inc owns 100% of the voting stock in Blue Inc and Red Inc The voting stock in Purple Inc EXAMPLE: Individuals A and B transfer their respective interests in A&B; Corporation (50%/50%) to A&B; LLC held EXAMPLE: John Smith and Francis Smith (husband and wife) own 100% of the voting stock of Smith Corporation EXAMPLEFacts of transaction: excluded from reassessment under Revenue and Taxation Code section 62(a)(2); AND excluded under R&TC; section 62(p) Exclusion Applies (88): Filing Requirement Change in Control Filing Requirement Change in Ownership Filing Requirements for Legal Entities FILING REQUIREMENTS under Revenue and Taxation Code (RTC) see Important Notice (BOE 100 B S4): FIXTURES For partnerships list the Federal Employer Identification Number For purposes of determining whether a legal entity has undergone a change in control the acquisition of ownership form transferred since the date the real property was originally excluded from reassessment? Further information on the above exclusions is available in the Assessors Handbook Section 401 (pages 48 52) at further requires that a change in ownership statement be completed and filed whenever a written has undergone a change in ownership then only the interest in real property* that was previously excluded from Hence question 3a would be answered yes however a legal entity has also undergone a change in control under R&TC; section 64(c) and there has been a transfer 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 If Purple Inc merged into Red Inc the transaction would be excluded since all the corporations are a part of an If you answered "yes" to both parts of question 1 or 2 above RTC 64(c) applies Complete Schedule A If you answered "yes" to both parts of question 3 above RTC 64(d) applies Complete Schedule B If you answered "yes" to both parts of question 3 on page 1 (S1) complete this schedule; however If you answered "yes" to both parts of questions 2 and 3 on page 1 (S1) you are required to If you answered "yes" to item b listed above you must attach additional documentation (See Instructions for documentation If you answered "yes" to item b or c listed above you must attach additional documentation (See Instructions for documentation IMPORTANT NOTICE IMPROVEMENTS in California in control is subject to reassessment in ownership pursuant to R&TC; section 64(d) of a legal entity and the legal entity owned or leased (see definition in the entity are transferred by any of the original co owners in one or more transactions The law in the method of holding title and therefore does not result in a reassessment of the real property transferred including any accompanying statements or documents is true correct and complete to the best of my knowledge and belief INCLUDING OPTIONS) INSTRUCTIONS FOR COMPLETING BOE 100 BSTATEMENT OF CHANGE IN CONTROL AND OWNERSHIP OF LEGAL ENTITIES instructions for the definition of interest in real property) in California owned or leased by the acquired legal entity (or any interest held by the current owner(s) Current owner(s) is a party(ies) that holds an ownership interest in the legal entity interest in California real property as of the date of acquisition interest is considered In the case of corporations an ownership interest is represented by voting stock In the case of INTEREST) interests in the filing legal entity since the date noted in question 1 on Schedule B (S3F) interests representing cumulatively more than 50 percent of the total control or ownership interests into the filing legal entity that was previously excluded from reassessment under R&TC; section 62(a)(2) which created the Item 1: Provide the date(s) of transfer(s) and a description of the transaction in which the real property(ies) was Item 1a: Provide the requested information pertaining to the acquired legal entity and any entity under its ownership Item 1b: Provide the requested information pertaining to the acquiring person or legal entity Item 2: Real Property Schedule (Table a and Table b): Identify the interest in real property (refer back to page 1 of Item 2a: Provide the date ownership control was obtained (for example date of acquisition) Item 2b: Provide a description of the transaction Item 3: Provide the name of the person or legal entity and the percentage interest held by each before and after the Item 3a: Provide a description of the transfer(s) that cumulatively resulted in a transfer of more than 50 percent of the Item 3b: Provide the date(s) the original co owner(s) transferred interest in the legal entity name of the original co Item 4 (a b): Indicate whether the transfer of ownership interests involved the identified situation or type of transfer Item 4 (a c): Indicate whether the transfer of ownership interests involved the identified situation or type of transfer Item 5 Real Property Schedule (Table a and Table b): Identify the interest in real property (refer back to page 1 of the John transfers all of his voting stock in the corporation to Francis so she now owns 100% interest in the LEASED 35+ YEARS legal entities links to relevant statutes Property Tax Rules and annotated letters are available on the BOE s website legal entity (or any legal entity under its ownership control) If the BOE sent a written request to file a BOE 100 B the Legal Entity Identification No : Legal Entity Identification No : For domestic and foreign (out of state or country) corporations and limited liability Legal Entity Information and Resources legal entity(ies) under its ownership control) as of the date of the change in control LEOP staff at 916 274 3410 LOCATION LOCATION MAILING ADDRESS (street PO box city state and zip code) NAME AND ADDRESS OF LEGAL ENTITY: Name and Address of Legal Entity: Provide the name and address of the legal entity filing the statement NAME OF CURRENT OWNER(S)** % INTEREST NAME OF LESSEE NAME OF ORIGINAL CO OWNER(S)* NAME OF OWNER NAME OF PERSON OR LEGAL ENTITY NAME OF THE ACQUIRED LEGAL ENTITY NAME OF THE ACQUIRING PERSON OR LEGAL ENTITY NO 1b Did the acquired legal entity(ies) (or any legal entity(ies) under its ownership control) hold any "interests in NO 2b Did the legal entity filing this form (or any legal entity(ies) under its ownership control) hold any "interests in NO 3a Since March 1 1975 has any California real property that was transferred to the filing legal entity been NO 3b Has cumulatively more than 50 percent of any original co owners' interests in the legal entity filing this No Change in Control (99): No Change in Ownership (99): No CIC of FLE Note: An unsigned electronic or faxed statement is not considered complete and you may be subject to penalty Note: For corporations and limited liability companies list the ID Number assigned by California Secretary of State Note: If the interest in the legal entity is held by a trust indicate whether the trust is revocable or irrevocable and identify Note: It does not include personal property owned such as personal computers or office equipment Note: The example above also applies to domestic partners registered with the California Secretary of State Transfer is of Change in Control and Ownership of Legal Entities (statement) with the Board of Equalization (BOE) at its office in of cumulatively more than 50 percent of the original co owners interests then all interests in real property* located in of death: of Equalization at its office in Sacramento The change in ownership statement must be filed within of interest in real property) an interest in California real property as of that date the person or legal entity acquiring of the original co owners interests in the legal entity is transferred; original co owner status is created when a on lease for any term whether in production or not or the date of a written request by the Board of Equalization results in a penalty of 10 percent of the original co owners interests in the filing legal entity since the date original co owner status was created Refer back to Original Co owners' status Other: owned by the corporation partnership limited liability company or legal entity (or 10 percent of the owner(s) owner(s) percentage interest transferred by the original co owner(s) name of the current owner(s) and the percentage ownership control or the legal entity that has undergone a change in ownership must file the BOE 100 B Statement ownership interest in such legal entity which constitutes a change in ownership pursuant to ownership interests) in any other legal entity through one or more transactions; AND ownership interests) in the legal entity filing this form (or any legal entity(ies) under its ownership control) ownership occurred ownership of the legal entity has occurred ownership statement must be filed within 90 days from the date that shares or other ownership ownership statement with the State Board of Equalization at its office in Sacramento The change in PARCEL NO PARCEL NO PARTNERSHIP IDENTIFICATION NUMBER (FEIN) partnership limited liability company or other legal entity owning real property in California subject partnerships or limited liability companies an ownership interest is represented by the total interest in capital and profits Penalty Information PERCENTAGE OF INTEREST HELD pertain to Item 4a and 4b which are not reassessible events Please answer ALL of the items below Please list all interests in California real property that were previously excluded from reassessment pursuant to R&TC; Please list all interests in real property in California held by the acquired legal entity (or any legal entity(ies) under its ownership Please refer to the Instructions (BOE 100 B INST) for definition of terms PO BOX 942879 SACRAMENTO CA 94279 0064 preprinted year represents the period for which information is being sought previously excluded from reassessment under R&TC; section 62(a)(2) will be subject to reassessment on the PRINT/TYPE NAME OF PERSON MAKING AFFIDAVIT property are exactly the same before and after the transfer property interests proportionate Note: Individuals A and B become original co owners in A&B; LLC Provide the date(s) and a description of the transaction(s) in which the interest(s) in California real property(ies) was transferred Provide the year in which a person or legal entity acquired ownership control (more than 50 percent interest) in the filing Provide the year in which the filing legal entity (or any legal entity under its ownership control) acquired ownership control PUBLIC ENTITY Question 1: Question 2: question 3 of the instructions for an example Question 3: real property " Also attach a list identifying the name and identification number of each entity under the acquired entity's real property in California subject to local property taxation and transferring shares or other real property" in California on the date of acquisition? reassessment under R&TC; section 62(a)(2) is deemed to undergo a change in ownership and is therefore reassessment under R&TC; section 62(a)(2) is subject to reassessment as of the date of the change in ownership If regardless of whether a change in control of the legal entity has occurred remain exactly the same before and after the transfer Reporting a CIC (33) request is made therefor by the State Board of Equalization regardless of whether a change in required) Result Code RESULT/REASON CODE ENTITY NAME ENTITY ID NUMBER CIC DATE DATE ENTERED RESULT/REASON CODE ENTITY NAME ENTITY ID NUMBER CIO DATE DATE ENTERED results in merely a change in the method of holding title and the proportional ownership interests in the real Revenue and Taxation Code Section 480 1 Revenue and Taxation Code Section 480 2 revocable or irrevocable and identify the beneficiaries of the trust Sacramento CA 94279 0064 Sacramento within 90 days of the change in control or ownership (R&TC; section 480 1 and 480 2) In addition any legal Sch A Sch B SCHEDULE A SCHEDULE A: CHANGE IN CONTROL OF A LEGAL ENTITY SCHEDULE B SCHEDULE B: CHANGE IN OWNERSHIP OF A LEGAL ENTITY section 62(a)(2) SIGNATURE TITLE OF PERSON CERTIFYING INFORMATION SignI certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and all information hereon STATE OF CALIFORNIA STATE OF CALIFORNIABOARD OF EQUALIZATION STATE OF CALIFORNIABOARD OF EQUALIZATION STATE USE ONLY STATE USE ONLY STATEMENT OF CHANGE IN CONTROL AND OWNERSHIP OF LEGAL ENTITIES Statements are processed by staff in the BOE s Legal Entity Ownership Program (LEOP) Further information regarding subdivision (d) of Section 64 of the Revenue and Taxation Code to complete and file a change in subject to reassessment under R&TC; section 64(d) subject to the same penalties for nonpayment subsequently transfer more than 50 percent of their interests in one or more transactions the real property taxes applicable to the new base year value reflecting the change in ownership of the real property TELEPHONE NUMBER TELEPHONE NUMBER than 50 percent of their interests in the filing legal entity that has undergone a CIC under R&TC; 64(c) The following are examples of transfers that pertain to item 4a b and c that has undergone a CIO under R&TC; section 64(d) Refer back to Item 4 of Schedule A for examples of transfers that that was excluded from reassessment pursuant to R&TC; section 62(a)(2)**; and3b After such transfer the original co owners*** have cumulatively transferred in one or more transactions more the acquired legal entity (XYZ Corporation) held an ownership interest in real property (vacant land) in California as of the the assessment roll and shall be collected like any other delinquent property taxes and be subject to the beneficiaries of the trust the board of directors partnership limited liability company or other entity to sign such statements on its behalf the change in control or change in ownership of the real property owned by the corporation partnership limited liability the date of a written request by the State Board of Equalization results in a penalty of 10 percent of The failure to file a change in ownership statement within 90 days from the earlier of the date of the the instructions for the definition of interest in real property) in California owned (Table a) or leased (Table b) by the legal The law requires any corporation partnership limited liability company or other legal entity owning The law requires any person or legal entity acquiring ownership control in any corporation the penalty pursuant to R&TC; section 482 is 10 percent of the taxes applicable to the new base year value reflecting the period for which information is being sought the person(s) or legal entity(ies) holding ownership interests in the legal entity immediately after the transfer the remaining term of the lease including written renewal options exceeds 35 years; the same penalties for nonpayment the taxes applicable to the new base year value reflecting the change in control of the real property them When such transfers cumulatively exceed 50 percent the real property previously excluded from THIS STATEMENT IS SUBJECT TO AUDIT AND IS NOT A PUBLIC DOCUMENT This statement must be completed and filed with the Board of Equalization (BOE) within 90 days of a "change in control" (CIC) or This statement must be filed with the County Assessed Properties Division Board of Equalization P O Box 942879 This statement shall be signed either by an officer partner or an employee or agent who has been designated in writing by through one or more transactions; AND to local property taxation to complete and file a change in ownership statement with the State Board total interest in capital and profits If the BOE sent a written request to file a BOE 100 B the preprinted year represents TOTAL MUST EQUAL 100% TOTAL MUST EQUAL MORE THAN 50% tracking subsequent transfers by them of their newly obtained interests in XYZ Corporation If A B or C TRANSFER transfer between legal entities) in which the proportional ownership interest of the transferor(s) and transferee(s) transfer between legal entities) in which the proportional ownership interests of the transferor(s) and transfer of property is excluded from reassessment under R&TC; section 62(a)(2) in a prior transaction If a legal entity transferee(s) remain exactly the same before and after the transfer TRANSFERRED transferred to the filing legal entity that was previously excluded from reassessment under R&TC; section 62(a)(2) which TYPE OF LEASE TYPE OF PROPERTY under certain circumstances leased) an interest in California real property Additionally this statement must also be filed within 90 Under these facts both parts of question 1 should be answered YES since both conditions have been met: (1) ABC Under these facts both parts of question 2 should be answered YES since both conditions have been met: Under this provision a transfer of real property to a legal entity does not result in a reassessment if the transfer undergone a change in control all interests in real property* located in California and held by the acquired legal entity (or Whenever there is a change in control pursuant to section 64(c) of the Revenue and Taxation Code (R&TC;) or a change which are not reassessible events which owns the real property is held equally by Blue Inc and Red Inc www boe ca gov/proptaxes/pdf/ah401 pdf YES NO YES NO 1a On or after January 1 and through the certification date below has the legal entity filing this form YES NO 2a On or after January 1 and through the certification date below has any person or legal entity (or