[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302345-105":53,"doc-detail-302345-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","rule-171-board-prescribed-report-forms-and-property-statements","Rule 171. Board-Prescribed Report Forms and Property Statements","","Rule 171 of the California State Board of Equalization Property Tax Rules specifies how county assessors must use board-prescribed report forms and property statements. It restricts changes to headings, font size, and questions, while allowing limited county-specific identifiers and assessor-only sections. It sets procedures for annual checklists to the board, board approval of modified forms, handling variances, attachment and electronic filing options, statutory filing timing, and county-developed form conditions requiring board approval.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/rule-171-board-prescribed-report-forms-and-property-statements/302345/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/rule-171-board-prescribed-report-forms-and-property-statements/302345.png","ImageObject",442,249,{"name":88,"@type":89},"Berry Peter","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Can a county assessor change headings or questions on board-prescribed forms?","Question",{"text":108,"@type":109},"No. The assessor must not change headings, reduce font size, add questions, delete questions, or change questions on board-prescribed report forms and property statements.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What must the assessor do annually regarding board-prescribed forms?",{"text":113,"@type":109},"Annually, on or before September 1, the assessor must notify the board on the board’s checklist of the board-prescribed property statements and report forms, including instructions, that the assessor will reproduce, produce with authorized changes, or has no need for.",{"name":115,"@type":106,"acceptedAnswer":116},"How are attachments to property statements handled?",{"text":117,"@type":109},"Board approval is not required for instructions about attachments the assessee provides instead of entering information on the prescribed property statement. The assessor may accept information via specified attachment formats, authenticated electronically filed statements, or substantially similar signed property statements.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302345,1790210008,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},1374402524268,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","State of California  \nBOARD OF EQUALIZATION  \nPROPERTY TAX RULES  \nDivision 1. State Board of Equalization-Property Tax Chapter 2. Assessment  \nArticle 4. Information from Taxpayers and Audits  \nRule 171. Board-Prescribed Report Forms and Property Statements.  \nAuthority: Section 15606, Government Code.  \nReference: Sections 63. 1, 69.3, 69.4, 69.5, 73, 74.3, 74.5, 74.6, 441, 441.5, 452, 480, 480. 1, 480.4 and 1603, Revenue and Taxation Code.  \n(a) Content and Arrangement of Board-Prescribed Report Forms and Property Statements. A county assessor shall use board-prescribed report forms and property statements. An assessor shall not change headings, shall not reduce the font size of text, and shall not change questions in, add questions to, or delete questions from report forms and property statements prescribed by the board. An assessor may add county-specific identifying information, such asthe assessor's name and logo, the county's name and logo, and the assessor's contact information, to board-prescribed report forms and property statements. An assessor may designate an area on a board-prescribed report form or property statement as for assessor's use only and may delete, edit, or move an area on aboard-prescribed report form or property statement that is designated for assessor's use only. Subject to board approval, an assessor may also:  \n(1) Alter the size of board-prescribed report forms and property statements to meet the needs of office procedures and facilities;  \n(2) Bold specific text or enlarge font sizes on board-prescribed report forms and property statements; and  \n(3) Change the orientation of board-prescribed report forms or property statements, for example, from portrait layout to landscape layout.  \n(b) Checklist for Board-Prescribed Report Forms and Property Statements. Annually, on or before September 1, the assessor shall notify the board, on a checklist provided by the board, of those board-prescribed property statementsand report forms, including instructions, which the assessor:  \n(1) Will reproduce from the current prototype forms, statements, and instructions distributed by the board for use for the succeeding assessment year with or without the addition of county-specific identifying information;  \n(2) Will produce with changes authorized by subdivision (a)(1), (2), or (3) for use for that year; or  \n(3) Will have no need.  \n(c) Approval of Board Prescribed Report Forms and Property Statements. When filing the checklist, the assessor shall submit to the board (either in hard copy or electronically) for approval a copy of each form, including instructions, which the assessor will produce with changes authorized by subdivision (a)(1), (2), or (3) . If a report form or property statement does not conform with the specifications prescribed by the board, the assessor shall be notified in writing of the variances. The assessor shall submit a revised report form or property statement within 30 days of the date of the notice.  \n(d) Filings and Attachments to Property Statements. The assessor is not required to obtain board approval for instructions pertaining to the format of attachments that an assessee elects to furnish in lieu of entering the information on the prescribed property statement. The assessor may, at the assessor's discretion, accept the information required on the property statement by any of the following methods:  \n(1) Attachments to the property statement if the attachments are in a format specified by the assessor and one copy of the property statement, as printed by the assessor, is signed by the taxpayer and carries an appropriate reference to the data attached;  \n(2) An electronically filed property statement that is authenticated as provided by Revenue and Taxation Code section 441, subdivision (k); or  \n(3) A property statement that is substantially similar to the property statement as printed by the assessor that is signed by the taxpayer.  \n(e) Time for Filing Report Forms. The a","cbCaiaH3wbZOb6ws","https://ap.wps.com/l/cbCaiaH3wbZOb6ws","pdf",60655,"English","# Rule 171. Board-Prescribed Report Forms and Property Statements\n## (a) Content and Arrangement\n## (b) Checklist for Board-Prescribed Forms\n## (c) Approval of Board Prescribed Forms\n## (d) Filings and Attachments to Property Statements\n## (e) Time for Filing Report Forms\n## (f) Assessor to Furnish Forms and Statements\n## (g) County-Developed Property Tax Forms","[{\"question\":\"Can a county assessor change headings or questions on board-prescribed forms?\",\"answer\":\"No. The assessor must not change headings, reduce font size, add questions, delete questions, or change questions on board-prescribed report forms and property statements.\"},{\"question\":\"What must the assessor do annually regarding board-prescribed forms?\",\"answer\":\"Annually, on or before September 1, the assessor must notify the board on the board’s checklist of the board-prescribed property statements and report forms, including instructions, that the assessor will reproduce, produce with authorized changes, or has no need for.\"},{\"question\":\"How are attachments to property statements handled?\",\"answer\":\"Board approval is not required for instructions about attachments the assessee provides instead of entering information on the prescribed property statement. The assessor may accept information via specified attachment formats, authenticated electronically filed statements, or substantially similar signed property statements.\"}]","Rule 171. Board-Prescribed Report Forms and Property Statements | PDF",1789792121]