Legal Entity Ownership Program (LEOP) – Forms and Instructions

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

State Board of Equalization
County-Assessed Properties Division (MIC: 64)
P.O. Box 942879
Sacramento, CA 94279-0064

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

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