Legal Entity Ownership Program (LEOP) Forms and Instructions

The form BOE-100B, Statement of Change in Control and Ownership of Legal Entities, and the Instructions can be downloaded from the links below. Complete the form, make a copy for your records, and mail the original to:

Board of Equalization
County-Assessed Properties Division
P.O. Box 942879
Sacramento, CA 94279-0064

BOE-100-B Statement of Change in Control and Ownership of Legal Entities

BOE-100-B (Important Notice)

BOE-100-B-INST (Instructions)

BOE-100-BR County Assessor Legal Entity Transfer Referral -- (For County Assessors' Use Only)